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erisa

ERISA Fidelity Bond and a KSOP

An ERISA fidelity bond, with few exceptions, is required by federal law (ERISA) for the protection of plan assets from the dishonest acts of plan trustees. An Employee Stock Ownership Plan (ESOP) is not generally an exception. A hybrid of… Continue Reading →

DOL Prosecutes Plan without ERISA Bond ~ Chao v. Snyder & Snyder Farm Supply, Inc.

We’ve been reporting for years that there is a great deal of non-compliance with ERISA bond requirements. Our advice has always been that regardless of your plan size, number of participants or your opinion about exemptions for your plan, it… Continue Reading →

ERISA Fidelity Bond Inflation Guard ~ What it is and Why it Matters

Fling an ERISA bond is a fiduciary duty required by the Employee Retirement Income Security Act of 1974 (ERISA), with few exceptions. The bond must be issued by a surety company that appears on the U.S. Treasury’s circular of insurers acceptable… Continue Reading →

ERISA Fidelity Bond for Multiemployer Plan Structures (MEP) ~ No Applicant Declined!

ERISA bond underwriters have generally avoided the fidelity bonding of multiemployer plans (MEPs) due to perceived risks with collective bargaining agreements and plan management responsibilities. Not to be confused with a “multiple employer” plan, an MEP is a plan for which… Continue Reading →

ERISA Bonds, what are they and why?

The Employee Retirement Income Security Act of 1974 (ERISA), enacted on September 2, 1974. ERISA is federal statute which establishes minimum standards for pension plans in private industry and provides for extensive rules on the tax effects of transactions associated with employee benefit plans. ERISA… Continue Reading →

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