Abstract

http://ssrn.com/abstract=1441347
 


 



Focus on . . . Prohibited Transactions, Part II


David A. Pratt


Albany Law School

2003

Journal of Pension Benefits, Vol. 10, No. 3, pp. 44-55, Spring 2003

Abstract:     
This is Part II of a two-part article. Part I discussed the definition of party in interest, categories of prohibited transactions, and statutory exemptions under ERISA. Part II covers regulatory exemptions, the excise tax on prohibited transactions, the special rules for employer securities and real property, the Voluntary Fiduciary Correction Program (VFCP) and qualification issues, and concludes with recommendations for changes to the rules.

Number of Pages in PDF File: 12

Keywords: regulatory exemptions, excise tax, prohibited transactions, employer securities, Voluntary Fiduciary Correction Program

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Date posted: July 31, 2009 ; Last revised: September 18, 2009

Suggested Citation

Pratt, David A., Focus on . . . Prohibited Transactions, Part II (2003). Journal of Pension Benefits, Vol. 10, No. 3, pp. 44-55, Spring 2003. Available at SSRN: http://ssrn.com/abstract=1441347

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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