In addition to offering insight into the DoL’s new fiduciary-level disclosure regulation, Fiduciary-Level Disclosures for ERISA Retirement Plans provides historical context and practical application of the regulation.
In the paper, ERISA plan fiduciaries can find information regarding:
- An overview of the interim final regulation,
- Types of fees and expenses included in the disclosures,
- Timing of the required disclosures, and
- Fee oversight checklist.
The paper is available at http://www.metlife.com/assets/mlr/403b-resource-center/Fiduciary-Level-Disclosure-White-Paper.pdf.
MetLife issued a paper on participant-level fee disclosure in July (see MetLife Offers Paper on Participant Fee Disclosure Rules).