Parties in interest and prohibited transactions primer
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Parties in interest and prohibited transactions primer

1 year ago · 316.7 KB Download

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This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a general understanding of employee benefit plan parties in interest and prohibited transactions under the Employee Retirement Income Security Act of 1974 (ERISA). This primer explains how a party in interest under ERISA may differ from a related party as that term is defined by generally accepted accounting principles (GAAP).

This primer discusses:

  • party in interest transactions that are prohibited under ERISA and administrative actions of the Department of Labor

Download the EBPAQC Parties in Interest and Prohibited Transactions Primer

File name: ebpaqc-pii-prohibited-transactions-primer.pdf

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