Resources

Closely Held ESOPs: Fiduciary Duties and Risk Mitigation

Download

This white paper outlines general ERISA requirements relating to employee stock ownership plans (“ESOPs”) and then explores recent developments relating to the law. The risk of catastrophic loss is considered thereafter. The paper concludes with a discussion of the ESOP Protection Trust—a new mechanism designed to protect ESOPs from the risk of large losses.

ERISA Fiduciary Duties

Retirement Plans

Meeting Your Fiduciary Responsibilities, Employee Benefits Security Administration

Health Plans

Understanding Your Fiduciary Responsibilities Under a Group Health Plan, Employee Benefits Security Administration

401(k) Plan Fees

A Look at 401(k) Plan Fees, Employee Benefits Security Administration

Retirement and Health and Welfare Plan Reporting and Disclosure

Reporting and Disclosure Guide for Employee Benefit Plans, Employee Benefits Security Administration

Employee Benefits Security Administration Enforcement Manual

Table of Contents

Fiduciary Investigations Program

Health Plan Investigations