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.

2014
Document Number Subject Issue
Field Assistance Bulletin
2014-01
  • Fiduciary Duties and Missing Participants in Terminated Defined Contribution Plans

This Bulletin updates departmental guidance on how fiduciaries of terminated defined contribution plans can fulfill their obligations under ERISA to locate missing participants and properly distribute the participants’ account balances.

 
2013
Document Number Subject Issue
Field Assistance Bulletin
2013-02
  • Required Annual Fee Disclosure 29 CFR § 2550.404a-5

This Bulletin supplements the participant-level disclosure regulation by providing a temporary enforcement policy that will allow 401(k)-type plans to "re-set" the timing for the distribution of the comparative chart with investment-related information that they are required to furnish annually to plan participants. (with corrected citation)
Field Assistance Bulletin
2013-01
  • Defined Benefit Plan Annual Funding Notice - MAP-21

Interim guidance under section 101(f) of ERISA relating to single-employer defined benefit plan annual funding notice requirements pursuant to the Moving Ahead for Progress in the 21st Century Act.
2012
Document Number Subject Issue
Field Assistance Bulletin
2012-02R
  • Fee Disclosure Guidance

This Bulletin supplements the participant-level disclosure regulation by providing guidance on some of the most frequently asked questions concerning the participant-level disclosure regulation and how it may be implemented. It also provides guidance concerning requirements of the 408(b)(2) regulation that relate to the participant-level disclosure regulation. This FAB supersedes FAB 2012-02.
Field Assistance Bulletin
2012-02
  • Fee Disclosure Guidance
  • 29 CFR § 2550.404a-5
  • 29 CFR § 2550.408b-2

This Bulletin supplements the participant-level disclosure regulation by providing guidance on some of the most frequently asked questions concerning the participant-level disclosure regulation and how it may be implemented. It also provides guidance concerning requirements of the 408(b)(2) regulation that relate to the participant-level disclosure regulation.