Employee Retirement Income Security Act Section 408(b)(2) Regulation

The Department published a final rule under ERISA section 408(b)(2) in the Federal Register on February 3, 2012 (77 FR 5632). Under the final rule, for a contract or arrangement to be "reasonable," certain service providers must disclose specified information to a pension plan, in writing, before the plan may enter into, extend, or renew the contract or arrangement. The Department's final regulation retains the basic structure of the proposal and interim final rule by requires covered service providers to satisfy certain disclosure requirements in order to qualify for the statutory exemption for services under ERISA section 408(b)(2).

The latest form for Employee Retirement Income Security Act Section 408(b)(2) Regulation expires 2021-08-31 and can be found here.

Disclosure Notices

Federal Enterprise Architecture: Income Security - General Retirement and Disability