13 Jul 2021
It’s All Part of the Plan: Plan Asset Regulation Flowchart (Applying the Look-Through Rule)
When an entity is deemed to hold plan assets, persons who exercise control over the entity’s assets, or who receive compensation for providing investment advice with respect to those assets, become fiduciaries subject to ERISA fiduciary obligations and prohibited transaction rules under ERISA or Internal Revenue Code Section 4975. Use this flowchart to determine whether an entity is deemed to hold plan assets pursuant to ERISA’s look-through rule.
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