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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  

David A. Pratt

Albany Law School

Date Written: 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.

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

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: https://ssrn.com/abstract=1441326

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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