Category: United States Department of Labor Documents, Rulings, Releases and other Guidance DOL Annual Private Pension Plan Bulletin - Abstract of Form 5500 Annual Reports
September 26, 2002 Memorandum for: Virginia C. Smith Director of Enforcement, Regional Directors From: Robert J. Doyle Director of Regulations and Interpretations Subject: ESOP Refinancing Transactions
What are the obligations of a fiduciary under sections 404(a) and 408(b)(3) of ERISA in connection with the refinancing of an exempt ESOP loan?