A Practical Guide to the 401(k) Participant Disclosure Requirements

Reprinted with permission from Employee Benefit Plan Review, July 2011.

As most readers are by now well aware, the Department of Labor (DOL) issued new final regulations in October 2010 that require plan administrators to provide specified information to 401(k) plan participants. The requirements go into effect in 2012. The new regulations include a number of detailed requirements that will take plan administrators some time to consider and implement and it is certainly not too early to prepare for the 2012 effective date.