Enforcement Manual

Background

Since at least 1996, EBSA has had an Enforcement Manual Committee (Committee). The Director of Enforcement is responsible for appointing and overseeing the Committee. The Committee is comprised of national and regional office members (including, but not limited to: Regional Directors, Deputy Regional Directors, Associate Regional Directors, Supervisory Investigators, Investigator and Office of Enforcement staff). The Committee’s co-chairs will be a Senior Enforcement Advisor, Enforcement and a Deputy Regional Director. EBSA staff can suggest changes to the Enforcement Manual through an e-mail address posted on the EBSA Intranet.

Process

The Enforcement Manual review process is as follows:

The Committee reviews and drafts proposed changes to the Enforcement Manual that impact the investigative process, as needed, but not less than every two years.
The Committee makes recommendations for any changes or updates to the Enforcement Manual to the Director of Enforcement.
Director of Enforcement reviews proposed changes with the Regional Directors (RDs) and the Deputy Assistant Secretary for National Office Operations and the Deputy Assistant Secretary for Regional Offices, as appropriate.
Office of the Solicitor (SOL)/Plan Benefits Security Division (PBSD) review and clear proposed changes.
The Director of Enforcement, the Deputy Assistant Secretary for National Office Operations and the Deputy Assistant Secretary for Regional Offices review final changes, as appropriate.

Implementation

Changes to the Enforcement Manual are made electronically. A table describing the changes and dates of changes will be included as an Appendix to the Enforcement Manual. The electronic version annotates by section the date of changes. A memorandum to the field summarizes the changes, as needed, but no less than every two years.

Record Maintenance

The Committee will maintain the following records:

Suggestions for changes.
A redline of all revisions.
A chart of all revisions, reason for the change and date.
Copies of all memorandum memorializing the changes.
HTML and PDF versions.

The Employee Benefits Security Administration is an agency within the Department of Labor that administers and enforces the provisions of Title I of the Employee Retirement Income Security Act (ERISA). ERISA established fiduciary and other standards for employee benefit plans sponsored by private-sector employers. The Assistant Secretary, appointed by the President, directs EBSA and reports directly to the Secretary of Labor.

Headquarters and Staffing

EBSA headquarters is located in Washington, D.C. Its enforcement activities are performed mostly in field offices located in 13 cities throughout the United States. Over 400 investigators/auditors work in field offices, all of whom are highly skilled professionals. Many are lawyers or Certified Public Accountants, and others have advanced degrees in business and finance. The Office of Enforcement is responsible for operational review and oversight, and enforcement policy.

Responsibility

EBSA shares responsibility with the Internal Revenue Service and the Pension Benefit Guaranty Corporation for the administration and enforcement of ERISA. Under ERISA, the Secretary of Labor is responsible for protecting the rights and financial security of approximately 143 million employee benefit plan participants and beneficiaries and for assuring the integrity and effective management of the private pension and welfare benefit system. EBSA has enforcement authority over employee benefit plans covering workers in a variety of industries, including communications, retail, shipping, and financial services.

Employee benefit plans invest in a variety of investment vehicles, including stocks, bonds and real estate. Individuals and companies who provide services to employee benefit plans, such as investment advisors, trust departments, insurance companies, consultants, and others, are also governed by ERISA.

EBSA carries out its responsibilities by conducting a wide range of activities, including civil and criminal investigations, to determine whether there are violations of ERISA and the sections of Title 18, as they relate to employee benefit plans.