Category: plan sponsors

More Issues Presented Under 408(b)(2) Regulations

This is another in a series of articles on interesting issues presented under the 408(b)(2) regulation and its disclosure requirements. It has become fairly common for plans to have expense recapture accounts (which are also known as ERISA budget accounts, PERAs—plan expense recapture or reimbursement accounts, and by a variety

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September 26, 2011

Interesting 408(b)(2) Disclosure Issues

This is another in a series of emails about interesting issues related to 408(b)(2) disclosures. Since we are doing a considerable amount of work helping service providers comply with 408(b)(2), we have run across a number of less common, or even unusual, situations where the rules may—or may not—apply. Occasionally,

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August 16, 2011

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