![]() ![]() Contractual arrangements supported by assets of separate accounts may pose differing risks to plans from contractual arrangements supported by assets of general accounts. (2 ) An insurer will be deemed to comply with the requirements of paragraph (d)(1)(iii) of this section if the disclosure provided to the plan includes the following statement:Ī. Investment advice-participants and beneficiaries. Statutory exemption for acquisition or sale of qualifying employer securities and for acquisition, sale, or lease of qualifying employer real property. Statutory exemption for cross-trading of securities. Statutory exemption for ancillary services by a bank or similar financial institution. Statutory exemption for investments in deposits of banks or similar financial institutions. ![]() General statutory exemption for services or office space. General statutory exemption for loans to plan participants and beneficiaries who are parties in interest with respect to the plan. Limitation with respect to the acquisition of qualifying employer securities and qualifying employer real property.ĭefinition of the term “qualifying employer security”.ĭefinition of the term “employee stock ownership plan”. General rule for the acquisition and holding of employer securities and employer real property. Maintenance of the indicia of ownership of plan assets outside the jurisdiction of the district courts of the United States.įiduciary relief for investments in qualified default investment alternatives. Selection of annuity providers-safe harbor for individual account plans.įiduciary requirements for disclosure in participant-directed individual account plans. Safe harbor for distributions from terminated individual account plans. Safe harbor for automatic rollovers to individual retirement plans. Rules and Regulations for Fiduciary Responsibilityĭefinition of “plan assets”-insurance company general accounts. ![]()
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