International Law Office
DOL Finalises Regulation Defining ‘Fiduciary’ with One-Year Delay in Application
May 4, 2016
On April 6 2016 the Department of Labour (DOL) released its final regulation defining ‘fiduciary’, which expands the circumstances under which consultants, advisers and others become fiduciaries for purposes of the Employee Retirement Income Security Act of 1974 (ERISA), as amended, and the prohibited transaction provisions of the Internal Revenue Code of 1986, as amended, as a result of providing investment advice.
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