Beginning in 2012, plan service providers, brokers, and recordkeepers were required to disclose information regarding certain fees they receive to fiduciaries of individual account plans. The Department of Labor (DOL) has been concerned that the documents being disclosed could be lengthy, complicated, and contained in more than one document. The DOL has proposed guidance to require that if disclosure documents meet certain requirements, such as use of multiple documents and lengthy document disclosures, that the party furnishing the disclosure must prepare a guide to allow fiduciaries to find certain information. (DOL Proposed Regulation §2550.408b-2)