Prohibited Transaction Exemption

This document is about a class exemption granted by the Department of Labor from the restrictions of Section 406(b)(2) of the Employee Retirement Income Security Act (ERISA). The exemption allows multiple employer plans to share office space, goods, services, or lease office space to participating employee organizations, employers, or other related plans, provided certain conditions are met. The document outlines the scope of the exemption, the general information, and the retroactive applicability of the exemption.