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Article

Ogletree Deakins | USA | 15 Sep 2011

It’s electric DOL issues guidance on electronic disclosure under participant fee disclosure regulations

Plan administrators can satisfy fiduciary requirements for disclosures concerning participant-directed individual account plans (the most common example being 401(k) plans) through the use of electronic media in certain circumstances, as described in a Technical Release issued by the U.S. Department of Labor (DOL) on September 13, 2011.

Article

Ogletree Deakins | USA | 2 Mar 2010

The model employer CHIPRA notice

Right on the heels of the COBRA subsidy and subsidy extension notices required as a result of the COBRA subsidy and its extension, here is yet another notice that employers with group health plans must send to their employees annually.

Article

Ogletree Deakins | USA | 15 Jun 2008

DOL issues guidance on qualified default investment alternatives

Employers that have adopted a qualified default investment alternative (QDIA) for their 401(k) plans now have a new resource to help work through potential problems, including issues related to investments that predate the QDIA rules, the coordination of QDIA and other plan-related notices, grandfathered stable value funds, and so-called “round trip” restrictions.

Article

Ogletree Deakins | USA | 2 May 2008

New DOL guidance on qualified default investment alternatives

Employers that have adopted qualified default investment arrangements for their 401(k) plans now have a new resource to help work through potential problems, including issues related to investments that predate the qualified default investment alternative (QDIA) rules, the coordination of QDIA and other plan-related notices, grandfathered stable value funds, and so-called “round trip” restrictions.

Article

Ogletree Deakins | USA | 15 Feb 2008

Final default investment rules provide additional protection

The U.S. Department of Labor recently issued final regulations providing fiduciary relief to plan fiduciaries who select default investment options for their individual account plans (including 401(k) plans) which give participants the right to direct investments.

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