Focus on . . . Prohibited Transactions - Part I
Journal of Pension Benefits, Vol. 10, No. 2, pp. 91-100, Winter 2003
10 Pages Posted: 31 Jul 2009
Date Written: 2003
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.
Keywords: ERISA, employer-sponsored retirement plans, prohibited transactions
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