Department of Labor Issues Final Regulations on 401(k) Plan Disclosure Requirements


On October 14, 2010, the U.S. Department of Labor (DOL) released final regulations regarding the disclosure requirements for Internal Revenue Code Section 401(k) plans. The regulations expand the disclosure a plan administrator must provide about retirement plan fees and expenses under the Employee Retirement Income Security Act of 1974 (ERISA). The regulations also create a uniform disclosure regime for all participant-directed 401(k) plans, regardless of whether a plan is covered by Section 404(c) of ERISA.

The final regulations apply to plan years beginning on or after November 1, 2011, including calendar-year plans beginning on

January 1, 2012.

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