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.

**2012**
Document Number	Subject	Issue
Field Assistance Bulletin 2012-01	Citing Apprenticeship and Training Plans for using Plan Assets for Graduation Ceremonies and Program Marketing	Guidance on when the use of plan assets by apprenticeship and training plans to pay for graduation ceremonies and for advertising expenses violates ERISA's exclusive purpose and fiduciary duty requirements.

**2010**
Document Number	Subject	Issue
Field Assistance Bulletin 2010-01	Annual Reporting and ERISA Coverage for 403(b) Plans	This FAB supplements Field Assistance Bulletin 2009-02 by responding to questions concerning the scope of and conditions for transition relief provided by FAB 2009-02. The FAB also responds to questions concerning the scope of the Department’s safe harbor regulation at 29 CFR 2510.3-2(f).

**2009**
Document Number	Subject	Issue
Field Assistance Bulletin 2009-03	Delivery of a Summary Prospectus in an ERISA Section 404(c) plan	May a plan fiduciary of a participant-directed individual account plan use a mutual fund’s Summary Prospectus, which has been provided to the plan under Rule 498 of the Securities Act of 1933, to satisfy its prospectus delivery obligations under the Department’s ERISA §404(c) regulations?
Field Assistance Bulletin 2009-02	Annual Reporting Requirements for 403(b) Plans	Guidance on transition relief from new requirements for IRC § 403(b) Plans for Form 5500 annual reporting of information on certain individual annuity contracts and mutual fund custodial accounts of current and former employees that were entered into before 2009 and for which the employer has no ongoing contribution obligation
Field Assistance Bulletin 2009-01	Defined Benefit Plan Annual Funding Notice - Pension Protection Act of 2006	Section 101(f) of the Employee Retirement Income Security Act (ERISA) sets forth requirements applicable to furnishing annual funding notices.