Plans containing non-qualifying assets must be covered by an ERISA fidelity bond that meets the requirements of section 412 of ERISA. There is however a difference in the bond amount needed. Instead of the ten percent (10%) of asset value fidelity bond requirement, the bond must be equal to one hundred percent (100%) of the value the non-qualifying plan assets. Many surety companies are reluctant to issue ERISA bonds for this type of plan. The sureties that do will limit bonding approval to only those plans with a very small percentage of non-qualifying assets. The nation’s leader in surety, Surety One, Inc., offers special ERISA fidelity bond programs which can accomodate ANY plan structure. ERISA bonds for labor unions, multi employer plans, non-qualified assets, and employee stock ownership plans can ALL obtain bonding from us! No one is turned away! For more information about ERISA bond for non-qualifying assets or any other bonding need, visit us at http://www.ERISA-Bonds.com, call (787) 333-0222 or (800) 373-2804, or email Underwriting@SuretyOne.com.