Advisory Opinion on Disclosure of Third-Party Administrator Contracts

This document is about an advisory opinion from the U.S. Department of Labor on whether a plan administrator is required under ERISA section 104(b)(4) to furnish participants with a copy of the contract between the plan and a third-party administrator. The Department concludes that only TPA contracts or provisions that establish, amend, or are instruments under which the plan is established or operated are subject to mandatory disclosure under ERISA section 104(b)(4).