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ERISA Fiduciary Answer Book, Eighth  Edition

ERISA Fiduciary Answer Book, Eighth Edition

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Overview

Be aware of your fiduciary responsibilities and how to handle them safely with ERISA Fiduciary Answer Book.

This expert reference book clearly explains every aspect of ERISA fiduciary duty, providing information, guidance, and advice on prohibited transactions, investments, fiduciary liability, IRS, DOL, and PBGC requirements, and more.

It answers more than 400 fiduciary-related questions, including:

  • When are attorneys, accountants, consultants, and other professional service providers considered plan fiduciaries?
  • What laws govern the conduct of fiduciaries?
  • When is a fiduciary personally liable for a transaction prohibited by ERISA or the Internal Revenue Code?
  • May a plan release a fiduciary from liability?
  • What is the legal distinction between "substantive prudence" and "procedural prudence"?
  • May a fiduciary face criminal liability for a breach of fiduciary duty?

ERISA Fiduciary Answer Book has been updated to include:

  • Whether a plan is an ERISA-exempt “church plan” after the Supreme Court’s decision in Advocate Health Care v. Stapleton.
  • Whether ERISA requires that a causal link be established between the alleged fiduciary breach and resulting loss to a plan
  • Discussion on fiduciary duties of single-employer plans regarding plan funding obligations
  • Update on the fiduciary duty to inform participants of the risks associated with plan investment options
  • Update on fiduciary duty to override the terms of the plan documents
  • Update on whether a corporation can have cofiduciary liability under the common-law theory of respondeat superior, if one of its employees breaches a fiduciary duty to a plan
  • Updated explanation on the differences between ERISA Section 406(a) and ERISA Section 406(b)
  • Discussion on whether the payment of fees pursuant to a pre-existing contract for services is a sale, exchange, or leasing of property within the meaning of ERISA Section 406(a)(1)(A)
  • Update on when a nonfiduciary service provider becomes a party in interest to the plan and potentially exposed under ERISA’s prohibited transaction rules
  • Update on when a fiduciary violates ERISA’s self-dealing provision under Section 406(b)(1)
  • Update on fiduciary self-dealing in the employee stock ownership plan context
  • Update on whether a participant who has a cause of action for a wrongful denial of benefits may also seek relief for breach of fiduciary duty under ERISA Section 502(a)(3)
  • Update on fiduciary duties when valuing nonpublic company stock
  • Update on fiduciary duty to diversify eligible individual account plans
  • Update on the circumstances under which the IRS has determined that a company is experiencing a temporary substantial business hardship
  • Updated revisions to Chapter 10 regarding day-to-day fiduciary obligations to pension plans
  • Update to the Mental Health Parity rules
  • Updated section on the individual mandate under the Patient Protection and Affordable Care Act
Last Updated 11/20/2018
Update Frequency Published annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781543803273
SKU 10044869-0002
Table of Contents

 

  • 1. Fundamentals?
  • 2. Who Is an ERISA Fiduciary?
    • Determining Fiduciary Status Under the Functional Test
    • Limitations to Fiduciary Status
    • Fiduciary Status Based on Certain Titles
    • Other Service Providers
    • Plan Sponsors
    • Plan Participants
  • 3. Fiduciary Duties Under ERISA
    • Basic Fiduciary Obligations
    • To Whom Is Duty Owed?
    • Settlor Functions Versus Fiduciary Activities
    • Cofiduciary Responsibilities
    • Special Rules
  • 4. Prohibited Transactions
    • Prohibited Transactions In General
    • Sales, Exchanges, or Leases
    • Loans or Extensions of Credit
    • Goods, Services, and Facilities
    • Asset Transfers
    • Employer Securities and Employer Real Property
    • Self-Dealing
    • Parties with Adverse Interests
    • Kickbacks
    • Liabilities and Penalties of Nonfiduciary Parties in Interest
    • Corrections and Exemptions
    • Statutory Exemptions Added by the Pension Protection Act of 2006
    • Plan Expenses
  • 5. Civil Enforcement and Remedies
    • Civil Enforcement
    • Standing
    • Remedies
    • Civil Penalties Available Under ERISA's Civil Enforcement Provisions
    • Excise Taxes and Penalties Under the Internal Revenue Code
    • Criminal Liability
    • Other Procedural Issues
    • Protection Against the Risk of Liability
    • Exculpatory Clauses or Indemnification
    • Contribution and Indemnification
    • Attorneys' Fees
    • Reducing Risk
    • Preemption Rules
  • 6. Investment Issues
    • Investing Plan Assets
    • Selection, Appointment, and Monitoring of Investment Managers
    • Proxy Voting and Investment Policy
    • Specific Investments
    • Investment Issues Unique to Defined Benefit Plans
    • Qualified Professional Asset Managers
    • In-House Asset Managers
    • Investment Issues Unique to Defined Contribution Plans
    • Default Investments
    • Fiduciary Issues Associated with Mutual Funds
    • Pension Protection Act: Investment-Related Provisions
  • 7. Plan Trusts and Plan Assets
    • Plans Subject to ERISA Fiduciary Rules
    • ERISA Plans in Ambiguous Situations
    • Plan Assets Regulation
    • Other Guides to Identifying Plan Assets
    • Multiple-Employer Welfare Association
    • General Trust Requirements
    • Use of Plan Assets
    • Bonding
  • 8. Multiemployer Plans
    • General Structure of Multiemployer Plans
    • Funding Multiemployer Plans
    • Collection of Employer Contributions
    • Special Benefit Reduction Rules
    • Withdrawal Liability
    • Civil Actions and Standing to Sue
    • Asset Transfers, Mergers, and Amendments
    • Prohibited Transaction Exemptions for Multiemployer Plans
    • Termination, Partition, Mass Withdrawal, Reorganization, and Insolvency
  • 9. Defined Benefit Plans: Funding, Termination, and PBGC Issues for Single-Employer Pension Plans
    • Minimum Funding Requirements
    • Benefit Restrictions
    • Contributions
    • Waivers
    • PBGC Reportable Events
    • Plan Termination
    • Bankruptcy
    • Special Issues for Multiple-Employer Plans
    • Special Issues for Underfunded Plans
    • Fraudulent Transactions and Successor Liability
  • 10. Fiduciary Aspects of Day-to-Day Plan Operations
    • Reporting and Disclosure
    • Summary Plan Description: The Disclosure Requirements of ERISA Section 102
    • Annual Report: Disclosure Requirements of ERISA Section 103
    • Filings with the Secretary: Disclosure Requirements of ERISA Section 104
    • Documents and Notices to Participants: Disclosure Requirements of ERISA Section 104
    • Penalties
    • Voluntary Fiduciary Correction Program
    • Qualified Domestic Relations Orders
    • Other Federal Laws That May Affect Fiduciary Duties
    • Assignments, Loans, and Lost Participants
    • Standard of Judicial Review
  • 11. Fiduciary Issues Unique to Health Care Plans
    • Retiree Health Care Benefits
    • Disclosure Issues
    • Summary Plan Descriptions
    • COBRA
    • HIPAA
    • Newborns' and Mothers' Health Protection Act of 1996
    • Women's Health and Cancer Rights Act of 1998
    • Mental Health Parity Act of 1996
    • The Children's Health Insurance Program Reauthorization Act
    • Qualified Medical Child Support Orders
    • Form M-1
    • The Patient Protection and Affordable Care Act
    • Remedies
  • Appendices
    • Checklists
    • Model Procedures and Forms
    • PWBA: A Look at 401(k) Plan Fees
    • Sample 401(k) Plan Fee Disclosure Form for Services Provided by XYZ Company
    • The Women's Health and Cancer Rights Act of 1998: Questions and Answers
    • PWBA Guidance on Settlor v. Plan Expenses
    • USERRA-FMLA Questions and Answers - 7⁄25⁄02 - The Effect of the Uniformed Services Employment and Reemployment Rights Act on Leave Eligibility Under the Family and Medical Leave Act
    • DOL Model Blackout Notice
    • Updated Model COBRA Notices, 2014
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