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The Difference Between 'Settlor' and 'Fiduciary' Functions
Fiduciary News; free registration requiredLink to more items from this source
Dec. 14, 2021

"In deciding a plan's provisions, an employer or other plan sponsor need not ground its choices on an ERISA fiduciary's exclusive purpose of providing the plan's benefits ... to the plan's participants and their beneficiaries. Instead, a sponsor may consider a wide range of purposes and interests. That could include choosing provisions that serve an employer's business purposes. Once a plan's provisions are set, choices about how to implement those provisions often involve fiduciary choices."

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