Field Assistance Bulletins
Field Assistance Bulletins (or FABs) are written by the Office of Regulations and Interpretations to the Director of Enforcement and Regional Directors to provide guidance in response to questions that have arisen in field operations. FABs may also include transition enforcement relief that permits employers, plan officials, service providers and others time to respond to new laws or regulations.
| Document Number | Subject | Issue |
|---|---|---|
| Field Assistance Bulletin 2025-01 |
|
This Bulletin announces a temporary enforcement policy under ERISA section 404(a) applicable to small retirement benefit payments owed to missing participants or beneficiaries that a responsible plan fiduciary voluntarily decides to pay over to a state unclaimed property fund from an ongoing defined contribution or defined benefit pension plan. |
| Document Number | Subject | Issue |
|---|---|---|
| Field Assistance Bulletin 2023-01 |
|
Guidance on section 101(f) of ERISA annual funding notice requirements relating to multiemployer plans that receive special financial assistance under the American Rescue Plan Act, including model language. |
| Document Number | Subject | Issue |
|---|---|---|
| Field Assistance Bulletin 2021-03 |
|
This Bulletin announces a temporary enforcement policy regarding group health plan service provider disclosures required under ERISA section 408(b)(2)(B) and provides guidance in the form of Q&As as to good faith and reasonable interpretations of the statute. |
| Field Assistance Bulletin 2021-02 |
|
This Bulletin announces a new temporary enforcement policy on prohibited transaction rules applicable to investment advice fiduciaries. |
| Field Assistance Bulletin 2021-01 |
|
This Bulletin announces a temporary enforcement policy regarding the transfer of a missing or non-responsive participant’s account balance in a terminating or abandoned individual account plan to the Pension Benefit Guaranty Corporation. |