The MetLife paper, “Fiduciary-Level Disclosures for ERISA Retirement Plans,” provides historical context and practical application of the regulation.
In the paper, ERISA plan fiduciaries can find information regarding:
- An overview of the interim final regulation
- Types of fees and expenses included in the disclosures
- Timing of the required disclosures
- Fee oversight checklist
The paper is available at http://www.metlife.com/assets/mlr/403b-resource-center/Fiduciary-Level-Disclosure-White-Paper.pdf.
MetLife issued a paper on participant-level fee disclosures in July (see “MetLife Offers Paper on Participant Fee Disclosure Rules“).