Parties in interest and prohibited transactions resource center
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Parties in interest and prohibited transactions resource center

3 years ago · 2 min read

FIRM MEMBER

EXCLUSIVE

Section 3(14) of ERISA defines a party in interest to include, among others, fiduciaries or employees of the plan, any person who provides services to the plan, an employer whose employees are covered by the plan, an employee organization whose members are covered by the plan, a person who owns 50 percent or more of such an employer or employee organization, or relatives of such persons just mentioned.

Certain plan transactions with parties in interest are prohibited under ERISA Sections

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