[Download] "Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition)" by The Law Library # eBook PDF Kindle ePub Free
eBook details
- Title: Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition)
- Author : The Law Library
- Release Date : January 24, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 167 KB
Description
The Law Library presents the complete text of the Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition).
Updated as of May 29, 2018
This document contains amendments to prohibited transaction exemptions (PTEs) 75-1, 77-4, 80-83 and 83-1. Generally, the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (the Code) prohibit fiduciaries with respect to employee benefit plans and individual retirement accounts (IRAs) from engaging in self-dealing, including using their authority, control or responsibility to affect or increase their own compensation. These exemptions generally permit fiduciaries to receive compensation or other benefits as a result of the use of their fiduciary authority, control or responsibility in connection with investment transactions involving plans or IRAs. The amendments require the fiduciaries to satisfy uniform Impartial Conduct Standards in order to obtain the relief available under each exemption. The amendments affect participants and beneficiaries of plans, IRA owners, and fiduciaries with respect to such plans and IRAs.
This ebook contains:
- The complete text of the Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure