[DOWNLOAD] "Termination of Abandoned Individual Account Plans (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition)" by The Law Library " Book PDF Kindle ePub Free
eBook details
- Title: Termination of Abandoned Individual Account Plans (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition)
- Author : The Law Library
- Release Date : January 24, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 260 KB
Description
The Law Library presents the complete text of the Termination of Abandoned Individual Account Plans (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition).
Updated as of May 29, 2018
This document contains three final regulations under the Employee Retirement Income Security Act of 1974 (ERISA or the Act) that facilitate the termination of, and distribution of benefits from, individual account pension plans that have been abandoned by their sponsoring employers. The first regulation establishes a procedure for financial institutions holding the assets of an abandoned individual account plan to terminate the plan and distribute benefits to the plan's participants and beneficiaries, with limited liability. The second regulation provides a fiduciary safe harbor for making distributions from terminated plans on behalf of participants and beneficiaries who fail to make an election regarding a form of benefit distribution. The third regulation establishes a simplified method for filing a terminal report for abandoned individual account plans. Appendices to these rules contain model notices for use in connection therewith. These regulations will affect fiduciaries, plan service providers, and participants and beneficiaries of individual account pension plans.
This ebook contains:
- The complete text of the Termination of Abandoned Individual Account Plans (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure
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