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Nom: Final Regulation Regarding Participant Directed Individual Account Plans Rule (ERISA Section 404(c) Plans) (29 CFR Part 2550)
Pays: Etats-Unis d'Amérique
Sujet(s): Prestations de vieillesse, d'invalidité et de survivants
Type de loi: Règlement, Décret, Arrêté, Ordonnance
Adopté le: 1992-10-02
Entry into force:
Publié le: Federal Register, 1992-10-13, Vol. 57, No. 198, pp. 46906-46937, ISSN: 0097-6326
ISN: USA-1992-R-31274
Lien: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=31274&p_lang=fr
Bibliographie: Federal Register, 1992-10-13, Vol. 57, No. 198, pp. 46906-46937, ISSN: 0097-6326
Résumé/Citation: Contains a final regulation under section 404(c) of the Employee Retirement Income Security Act of 1974 (ERISA). That section provides that, where a participant or beneficiary of an employee pension benefit plan exercises control over assets in an individual account maintained for him under the plan, the participant or beneficiary is not considered a fiduciary by reason of his exercise of control and other plan fiduciaries are relieved of liability under part 4 of title I of ERISA for the results of the participant's or beneficiary's exercise of control. The regulation describes the circumstances in which section 404(c) applies to a transaction involving a participant's or beneficiary's exercise of control over his individual account.
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