Information Letters

Requests for interpretations and other rulings under Title 1 of ERISA are handled by the Office of Regulations and Interpretations under the provisions established by ERISA Procedure 76-1. The office answers inquiries from individuals and organizations in the form of information letters, which call attention to well established principles or interpretations.

**2016**
Date	Recipient	Description of Request
Information Letter 2016-12-22	Mr. Christopher Spence Senior Director, Federal Government Relations, TIAA 601 Thirteenth Street, NW Suite 700 North Washington, DC 20005	Application of ERISA's fiduciary provisions to default investments with lifetime income features that contain certain liquidity and transferability restrictions.

**2014**
Date	Recipient	Description of Request
Information Letter 2014-12-15	J. Mark Iwry Senior Advisor to the Secretary and Deputy Assistant Secretary for Retirement and Health Policy U.S. Department of the Treasury 1500 Pennsylvania Avenue, NW Washington, DC 20220	Guidance on whether retirement savings accounts established under the U.S. Department of the Treasury's retirement security program (also known as myRA) would be covered under Title I of ERISA.
Information Letter 2014-10-23	J. Mark Iwry Senior Advisor to the Secretary and Deputy Assistant Secretary for Retirement and Health Policy Department of the Treasury 500 Pennsylvania Avenue, NW, Room 3044 Washington, DC 20220	Guidance under 29 CFR 2550.404c-5 and 2550.404a-4 with respect to a series of target date funds that seek to provide lifetime income through the use of unallocated deferred annuity contracts.

**2012**
Date	Recipient	Description of Request
Information Letter 2012-11-09	Susan M. Camillo, Esq. Dechert LLP 200 Clarendon Street 27th Floor Boston, MA 02116-5021	Guidance as to the definition of "related" in PTE 84-14, the QPAM class exemption.

**2010**
Date	Recipient	Description of Request
Information Letter 2010-07-12	Charles V. Stewart Akin Gump Strauss Hauer & Feld LLP 1333 New Hampshire Ave., N.W. Washington, DC 20036-1564	Whether, in the context of a collectively bargained multiemployer plan, plan expenses paid by a contributing employer and not reimbursed by the plan are required to be reported on the Schedule C (Service Provider Information) of the Form 5500 Annual Return/Report of Employee Benefit Plan (Form 5500).