April 2007
Introduction ERISA Fiduciaries and Their Duties Who is a Fiduciary? ERISA’s General Fiduciary Duties Prohibited Transactions Consequences of a Fiduciary Breach Common Fiduciary Issues Participant Contributions Enrolling and Covering the Right Employees Part-Time Employees Controlled Groups and Affiliated Service Groups Reporting and Disclosure Requirements Selection of Investment Options Delegating Duties Conclusion Driven by an interest...
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