- Compliance Assistance Release No. 2024-01 | U.S. Department of Labor (dol.gov)
- Statement of Enforcement Policy Regarding Return of Excess Special Financial Assistance Payments
- Compliance Assistance Release No. 2022-01 - 401(k) Plan Investments in "Cryptocurrencies"
- Fiduciary Education Campaign - A compliance assistance initiative designed to improve workers' health and retirement security by educating employers and service providers about their fiduciary responsibilities under the Employee Retirement Income Security Act (ERISA).
- Cybersecurity
- New Fiduciary Advice Exemption FAQs - The FAQs provide guidance on PTE 2020-02 and information on the Department’s next steps in its regulation of investment advice. The guidance is limited to application of federal retirement laws to advice concerning investments in ERISA-covered plans and plans covered by Code section 4975 (such as IRAs).
- Missing Participants Guidance - This guidance is part of EBSA’s ongoing efforts to help plan fiduciaries meet their obligations to locate and distribute retirement benefits to missing or nonresponsive participants.
- FAQs on the Small Pension Plan Audit Waiver Regulation – FAQs on how to determine whether a small plan has met the conditions for the audit waiver requirements under the amended regulation
- Retirement Plans and ERISA – FAQs that describe the provisions of the federal retirement law
- Cash Balance Pension Plans FAQs – FAQs that describe basic information about cash balance plans
- QDROs - An Overview – QDROs are domestic relations orders that recognize the existence of an alternate payee's right to receive benefits payable to a participant under a pension plan
- Determining Qualified Status and Paying Benefits – Outlines a plan administrator's duties, requirements for qualification for QDROs
- Drafting QDROs – Outlines the procedure for dividing pension benefits, defines survivor benefits, and explains the form of payment for QDROs.
- Guidance on Fiduciary Duties in Response to Recent Events Involving The Madoff Investment Firm – Guidance for fiduciaries, investment managers and other investment service providers to plans who believe they may have exposure to losses on investments with entities related to the Madoff firm. The guidance also provides steps that can be taken to assess and protect the interests of the plans, participants and beneficiaries under the Employee Retirement Income Security Act (ERISA).
- ERISA Advisory Opinions – The policies, regulations, opinions, and interpretation regarding the fiduciary, reporting, disclosure, and coverage provisions of ERISA.
- ERISA Procedure 76-1: Filing Requests for Advisory Opinions/Information Letters – This ERISA procedure describes the general procedures of the Department in issuing information letters and advisory opinions under the Act.
- EXPRO Exemptions Under Prohibited Transaction Exemption 96-62
- Individual Exemptions Under Title I of ERISA
- Class Exemptions Under Title I of ERISA
- Form 5500 Annual Return/Report
- Correction Programs
- ERISA Enforcement - A dedicated web page providing information on EBSA's enforcement program including national projects and priorities.
- Strategic Enforcement Plan (STEP) – Explains the general framework through which EBSA's enforcement resources may be focused to achieve the agency's policy and operational objectives.
- Enforcement Manual – A manual providing detailed information on procedures used by EBSA's Office of Enforcement in its investigative programs.
- Employee Plans News – A publication of the Employee Plans office of the Tax Exempt and Government Entities Operating Division of the IRS. This quarterly newsletter provides information about current developments and upcoming events within the retirement plans arena.
- Annual Funding Notice for Single Employer Benefit Plans
- Annual Funding Notice for Multiemployer Benefit Plans
- Model Notice of Multiemployer Plan in Critical Status - The PPA of 2006 amended ERISA and the IRC to require that sponsors of multiemployer defined benefit pension plans that are in endangered or critical status provide notice to participants. The Model Notice is intended to facilitate compliance with this notification requirement.
- Model Chart for Fiduciary Requirements for Disclosures in Participant-Directed Individual Account Plans
- Sample Guide for Service Provider Disclosures under 408(b)(2)
- Fee Disclosure Failure Notice
- Blackout Period Model Notice
- Form for Summary Annual Report Relating to Pension Plans
- Model Summary Annual Report Notice – IQPA Audit Waiver
- Model Benefit Statement Supplement
- Meeting Your Fiduciary Responsibilities – To meet their responsibilities as plan sponsors, employers need to understand some basic rules, specifically the Employee Retirement Income Security Act (ERISA). ERISA sets standards of conduct for those who manage an employee benefit plan and its assets (called fiduciaries). This publication provides an overview of the basic fiduciary responsibilities applicable to retirement plans under the law.
- Understanding Retirement Plan Fees And Expenses – This booklet will help retirement plan sponsors better understand and evaluate their plan's fees and expenses. While the focus is on fees and expenses involved with 401(k) plans, many of the principles discussed in the booklet also will have application to all types of retirement plans.
- Selecting An Auditor For Your Employee Benefit Plan – Federal law requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file the Form 5500. This booklet will assist plan administrators in selecting an auditor and reviewing the audit work and report
- Selecting And Monitoring Pension Consultants – Tips For Plan Fiduciaries – ERISA requires that fiduciaries of employee benefit plans administer and manage their plans prudently and in the interest of the plan's participants and beneficiaries. In carrying out these responsibilities, plan fiduciaries often rely heavily on pension consultants and other professionals for help. Findings included in a report by the SEC released in May 2005, however, raise serious questions concerning whether some pension consultants are fully disclosing potential conflicts of interest that may affect the objectivity of the advice they are providing to their pension plan clients
- Tips For Selecting And Monitoring Service Providers For Your Employee Benefit Plan – Business owners are responsible for ensuring that their 401(k) plans comply with Federal law and rely on other professionals to assist them with their plan duties. Selecting a service provider is one of the most important responsibilities of a plan sponsor
- Target Date Retirement Funds – Tips for ERISA Plan Fiduciaries - Target date retirement funds (also called target date funds or TDFs) have become an increasingly popular investment option in 401(k) plans and similar employee-directed retirement plans. EBSA prepared the following general guidance to assist plan fiduciaries in selecting and monitoring TDFs and other investment options in 401(k) and similar participant-directed individual account plans.
- Reporting And Disclosure Guide For Employee Benefit Plans – A quick reference tool for certain basic reporting and disclosure requirements under ERISA.
- 401(k) Plans for Small Businesses – This booklet highlights some of a 401(k) plan's advantages, some of the options and responsibilities of an employer operating a 401(k), and the differences among the types of 401(k) plans.
- Fee Disclosure Failure Notice
- 401(k) Plan Fees Disclosure Tool – A form developed by banking, insurance and mutual fund trade groups to provide employers with a way to collect and compare investment fees and administrative costs of competing providers of plan services. This form was not developed by the Department and was not designed to ensure compliance with the Department's regulations on service provider fee disclosure to plans or plan fee disclosure to 401(k) plan participants and beneficiaries.
- Lifetime Income Calculator