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DOL Completes Final Fee Disclosure Regulation


Effective July 16th, 2011 covered retirement plan service providers will need to comply with the “interim final regulation” under ERISA Section 408(b)(2) which details the rules under which service providers must disclose their fees.  The new rules released last week finalize regulations originally proposed in 2007, and differ in many respects from the requirements that were initially proposed.  We will have more details on the requirements of the regulation forthcoming. 
 
The principal concept of the regulation is to help assure the compensation for service providers is reasonable.  Any plan entering into an arrangement with a service provider where the compensation is not reasonable is considered to have entered into a prohibited transaction.  The new rules add disclosure requirements for determining whether a service provider arrangement is reasonable. 


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