Abstract

http://ssrn.com/abstract=1441326
 


 



Focus on . . . Prohibited Transactions - Part I


David A. Pratt


Albany Law School

2003

Journal of Pension Benefits, Vol. 10, No. 2, pp. 91-100, Winter 2003

Abstract:     
Understanding the prohibited transaction rules of ERISA and the Code is crucial for plan fiduciaries, since even an unintentional violation of these rules can result in severe penalties. Concentrating on employer-sponsored retirement plans, this article outlines the transactions that are prohibited by ERISA and the transactions that are exempt from ERISA's prohibitions.

Number of Pages in PDF File: 10

Keywords: ERISA, employer-sponsored retirement plans, prohibited transactions

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Date posted: July 31, 2009  

Suggested Citation

Pratt, David A., Focus on . . . Prohibited Transactions - Part I (2003). Journal of Pension Benefits, Vol. 10, No. 2, pp. 91-100, Winter 2003. Available at SSRN: http://ssrn.com/abstract=1441326

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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