Title 29, Part 2550 — Rules and Regulations for Fiduciary Responsibility

Definition of “plan assets”—insurance company general accounts.

Establishment of trust.

Exemptions from trust requirement.

Investment duties.

Safe harbor for automatic rollovers to individual retirement plans.

Safe harbor for distributions from terminated individual account plans.

Selection of annuity providers—safe harbor for individual account plans.

Fiduciary requirements for disclosure in participant-directed individual account plans.

Maintenance of the indicia of ownership of plan assets outside the jurisdiction of the district courts of the United States.

ERISA section 404(c) plans.

Fiduciary relief for investments in qualified default investment alternatives.

General rule for the acquisition and holding of employer securities and employer real property.

Limitation with respect to the acquisition of qualifying employer securities and qualifying employer real property.

Definition of the term “qualifying employer security”.

Definition of the term “employee stock ownership plan”.

General statutory exemption for loans to plan participants and beneficiaries who are parties in interest with respect to the plan.

General statutory exemption for services or office space.

Loans to Employee Stock Ownership Plans.

Statutory exemption for investments in deposits of banks or similar financial institutions.

Statutory exemption for ancillary services by a bank or similar financial institution.

Statutory exemption for cross-trading of securities.

Compensation for services.

Statutory exemption for acquisition or sale of qualifying employer securities and for acquisition, sale, or lease of qualifying employer real property.

Investment advice—participants and beneficiaries.

Investment advice—fiduciary election.

Temporary bonding requirements.