Field Assistance Bulletin No. 2007-03

This document is about guidance provided by the U.S. Department of Labor Employee Benefits Security Administration regarding good faith compliance with the pension benefit statement requirements of ERISA section 105 for individual account plans that do not permit participants to direct the investment of their accounts. The guidance allows plan administrators to furnish pension benefit statements on or before the date the plan's Form 5500 Annual Return/Report is filed, rather than within 45 days following the end of the relevant period.