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.

**2023**
Document Number	Subject	Issue
Field Assistance Bulletin 2023-01	Annual Funding Notice Requirements for Multiemployer Pension Plans that Received Special Financial Assistance	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.

**2021**
Document Number	Subject	Issue
Field Assistance Bulletin 2021-03	Temporary Enforcement Policy Regarding Group Health Plan Service Provider Disclosures Under ERISA Section 408(b)(2)(B)	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	Temporary Enforcement Policy on Prohibited Transactions Rules Applicable to Investment Advice Fiduciaries	This Bulletin announces a new temporary enforcement policy on prohibited transaction rules applicable to investment advice fiduciaries.
Field Assistance Bulletin 2021-01	Temporary Enforcement Policy Regarding the Participation of Terminating Defined Contribution Plans in the PBGC Missing Participants Program	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.

**2019**
Document Number	Subject	Issue
Field Assistance Bulletin 2019-01	Annual Reporting Requirements for Multiple Employer Plans Subject to ERISA Section 103(g)	This Bulletin announces transition relief for annual reporting civil penalties for 2017 and prior year Forms 5500 or 5500-SF.