"Generally, rebates attributable to premium payments made by participants or out of trust assets will be considered plan assets, and rebates attributable to employer-paid premiums will not be considered plan assets.... [DOL] Technical Release 2011-04 recognizes three approaches to dealing with the allocation of the 'plan asset' portion of the rebate. The fiduciary can: [1] pay a direct cash refund to participants; [2] provide participants with a premium discount or premium holiday; or [3] use the assets to enhance plan benefits (e.g., add a disease management or wellness program)."  MORE >>