Employee Retirement Income Security Act (ERISA)

Meeting Your Fiduciary Responsibilities: English (EN) | En Español (ES)

Understanding Retirement Plan Fees And Expenses

401(k) Plan Fee 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.

Selecting An Auditor For Your Employee Benefit Plan

Selecting And Monitoring Pension Consultants - Tips For Plan Fiduciaries

Tips For Selecting And Monitoring Service Providers For Your Employee Benefit Plan

Target Date Retirement Funds - Tips for ERISA Plan Fiduciaries

Reporting and Disclosure Guide for Employee Benefit Plans

Protect Your Employee Benefit Plan with an ERISA Fidelity Bond

Retirement Plans and ERISA FAQs

Exemption Procedures under Federal Pension Law

EXPRO Exemptions Under Prohibited Transaction Exemption 96-62

Individual Exemptions Under Title I of ERISA

Class Exemptions Under Title I of ERISA

Voluntary Correction Programs

Civil Monetary Penalty Procedures Cross-Reference Changes

2009 Form 5500 Schedule C FAQs

Supplemental FAQs About The 2009 Schedule C

Information letter on whether, in the context of a collectively bargained multiemployer plan, plan expenses paid by a contributing employer and not reimbursed by the plan are required to be reported on the Schedule C (Service Provider Information) of the Form 5500 Annual Return/Report of Employee Benefit Plan (Form 5500).

FAQs on the Small Pension Plan Audit Waiver Regulation

PBGC guidance on Reporting PBGC Premium Payments Made from Plan Assets on Schedule H

PBGC Guidance on Schedule R Instructions to Line 14 (Form 5500)

Reporting and Coverage for 403(b) Plans

Reporting Delinquent Participant Contributions on the Form 5500 FAQs

EFAST2 Form 5500 and Form 5500-SF Filing Tips

EFAST2 Automated 5500 Forms Processing

Form 5500 Version Selection Tool

ERISA Reporting Forms 5500/5500 EZ

Troubleshooters Guide to Filing the ERISA Annual Report

Apprenticeship and Training Plans

Abandoned Plan Program

Employee Retirement Income Security Act (ERISA)

For Workers and Families

Definition of "Employer" - Association Health Plans

Retirement Security

Lifetime Income

Qualified Professional Asset Manager Exemption

Voluntary Fiduciary Correction Program Updates

Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights

Possible Agency Actions to Protect Life Savings and Pensions from Threats of Climate-Related Financial Risk

Improving Investment Advice for Workers & Retirees

New Electronic Disclosure Rule

Association Retirement Plans

Association Health Plans

Form 5500 Improvement and Modernization Proposal

Claims Procedure

Multiple Employer Welfare Arrangements

Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans

Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans–Timing of Annual Disclosure

Electronic Filing of Notices for Apprenticeship and Training Plans and Top Hat Plan Statements

Health and Disability Benefit Plans

Retirement Plans

For Employers and Advisers

Abandoned Plan Amendments

Definition of "Employer" - Association Health Plans

Retirement Security

Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications

Lifetime Income

Qualified Professional Asset Manager Exemption

Voluntary Fiduciary Correction Program Updates

Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights

Independence Requirement for Accountants Auditing Employee Benefit Plans

Annual Information Return/Reports

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