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ARTICLE · 26 NOVEMBER 2007

DOL Issues Final Regulations On Qualified Default Investment Alternatives

Chadbourne & Parke LLP
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The Department of Labor has issued final regulations on Qualified Default Investment Alternatives ("QDIAs") under participant-directed individual account plans (such as 401(k) plans). As you may recall, the Pension Protection Act of 2006 made a number of changes to the laws governing pension and 401(k) plans.

United StatesEmployment and HR
Marjorie Glover
Marjorie Glover
David Gallai
David Gallai

The Department of Labor has issued final regulations on Qualified Default Investment Alternatives ("QDIAs") under participant-directed individual account plans (such as 401(k) plans). As you may recall, the Pension Protection Act of 2006 made a number of changes to the laws governing pension and 401(k) plans. One of those changes was to encourage 401(k) plan sponsors to use automatic enrollment arrangements by providing plan fiduciaries with a safe harbor from liability if certain default investments are required under the plan. By using the safe harbor, plan fiduciaries will reduce their exposure to liability if a participant's account is invested in a default investment option and that investment option incurs losses (or does not earn as much as other investment options).

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