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ERISA Fiduciary Answer Book, Ninth  Edition by Robert Rachal Holifield Janich Rachal Ferrera, PLLC , Al Holifield , Tess J. Ferrera Holifield Janich Rachal Ferrera, PLLC ERISA Fiduciary Answer Book, Ninth  Edition by Robert Rachal Holifield Janich Rachal Ferrera, PLLC , Al Holifield , Tess J. Ferrera Holifield Janich Rachal Ferrera, PLLC

ERISA Fiduciary Answer Book, Ninth Edition

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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:

  • New questions discussing COVID-19’s impact on fiduciary obligations, including (1) on ESOP valuations (2) on filing deadlines and funding requirements, (3) on day-to-day plan operations, and (4) on employee health plans
  • Discussion of Santomenno v. Transamerica, and whether a service provider negotiating terms of a contract owe a duty to plan participants during the bargaining process
  • New question on when a service provider becomes a fiduciary when it pays itself using discretion provided in its service agreement
  • Discussion of Supreme Court in Retirement Plan Committee v. Jander revisiting the issues on the fiduciary standards applicable to inside information and employer stock investments
  • New question on whether a fiduciary violated ERISA's prudence provision by picking a conservative performance benchmark for its stable value fund
  • New question on whether a plan fiduciary violates ERISA's standard of care if it selects proprietary target date funds charging higher fees rather than other similar non-proprietary products
  • Discussion of Supreme Court’ ruling in Intel Corp. Investment Com.  v. Sulyma on when the six-year statute of limitation period is reduced by “actual knowledge.”
  • Discussion of Supreme Court’ ruling in Thole v. U.S. Bank N.A., on Article III standing requirements to bring suits for breaches of fiduciary duties
  • New section on application of arbitration to ERISA fiduciary claims 
  • New section discussing plan investments in private equity
  • Update on DOL’s new model COBRA notice
  • Update on new DOL regulations providing safe harbor for electronic disclosures of required plan information

Note: Online subscriptions are for three-month periods.

Pages 1190
Last Updated 09/28/2020
Update Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781543818246
SKU 10044869-0003
Publish Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010073206
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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