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DOL Issues Fiduciary and Enforcement 'Missing Participant' Guidance
Miller & ChevalierLink to more items from this source
[Guidance Overview]
Jan. 18, 2021

"The guidance includes 'best practices' for retirement plan fiduciaries, compliance assistance to EBSA Regional Offices under the Terminated Vested Participants Project (so-called 'missing participant' audits), and temporary enforcement relief for terminated defined contribution plans and abandoned individual account plans that use the PBGC Missing Participant Program. While this DOL 'missing participant' guidance has been long-awaited, as sub-regulatory guidance, it is all subject to change without notice and comment."

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