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ARTICLE · 17 AUGUST 2011

DOL Delays Applicability Dates Of Plan Fee Disclosure Rules

Reed Smith
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The Department of Labor ("DOL") has issued final regulations delaying the applicability dates of the interim-final rule regarding fiduciary-level fee disclosures under ERISA Section 408(b)(2) and the final rule regarding participant-level fee disclosures under ERISA Section 404(a) in order to give retirement plan service providers and fiduciaries more time to comply with the disclosure rules.

United StatesTax
John Martini
John Martini
Russell Boehner
Russell Boehner
Dennis Bonessa
Dennis Bonessa
John Cunningham
John Cunningham
Craig Tanner
Craig Tanner
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The Department of Labor ("DOL") has issued final regulations delaying the applicability dates of the interim-final rule regarding fiduciary-level fee disclosures under ERISA Section 408(b)(2) and the final rule regarding participant-level fee disclosures under ERISA Section 404(a) in order to give retirement plan service providers and fiduciaries more time to comply with the disclosure rules.

On July 16, 2010, the DOL published interim-final regulations under ERISA Section 408(b)(2) requiring retirement plan service providers to disclose comprehensive information about their fees and potential conflicts of interest to plan fiduciaries. These disclosure requirements were originally scheduled to apply to service contracts or arrangements in existence on or after July 16, 2011.

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