Month

October 2004
Introduction Fiduciary Responsibility ERISA Section 404(c) Types of Investment Alternatives Participant Control Over Accounts ERISA Blackout Periods Disclosure Requirements Required Disclosures Disclosures Upon Request Special Employer Security Rules Common Failures Conclusion A major trend in qualified plans, particularly 401(k) plans, is participant-directed accounts, which enable a retirement plan to give participants control over investment of...
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