Papers & Reports

Regulatory Analysis

404(a)(5) Game Changer
A look at the implications of the US Department of Labor’s final regulations concerning retirement plan participant disclosures. This paper describes the effect that fee disclosures will have on plan participants and the industry (free).

Burdens of Knowledge
A paper that details new plan sponsor duties and responsibilities under new fee disclosure requirements.

An Executive Summary of ERISA Risks
A paper describing the real and imagined risks of being and ERISA Fiduciary.

Electronic Disclosure for ERISA 404(a)(5) Participant Fee Disclosure
A paper that describes the Department of Labor Technical Release No. 2011-03 which relaxes the requirements for electronic delivery of the disclosures required by the ERISA 404(a)(5) Fee Disclosure regulations (free).

ERISA 408(b)(2) Overview
A brief that can be used for approval of Fee Disclosure Evaluation Certification (FDEC) as an outside business activity.

Highlights of Fee Disclosure FAQs –FAB 2012-02
The Department of Labor issued answers to 38 frequently asked questions ("FAQ"), relating to participant fee disclosures under ERISA § 404(A)(5). This review includes 15 of the FAQs that are judged to have a significant effect on the disclosures of a large portion of the retirement plan community.


Sample Plan Disclosure Transparency Analysis
A guide for covered service providers to disclosure information to plan fiduciaries (plan sponsors).

Under the Hood of Your 401(k)
A brief describing how the 401(k) engine works, using a short walk through of each engine component.

Fee Zones of Retirement Plans
A guide to interpreting your retirement plan fees in the era of regulated fee disclosure.

Online Presentations

408(b)(2) Online
An audio/visual presentation of fee disclosure requirements in four parts (free).

Examples & Models

Proof of Fee Disclosure - An Example
This proof illustrates the type of documentation that plan sponsors need to establish compliance with 408(b)(2) requirements.