The document discusses the implications of investing in the Access Fund for ERISA Plans and Individual Plans, focusing on fiduciary responsibilities and potential prohibited transactions under ERISA and the Code. It highlights the 2017 Fiduciary Rule and its impact on fiduciary relationships, particularly the Seller's Exclusion. The document also addresses the conditions under which the Access Fund's assets may be considered 'plan assets' and the significance of 'benefit plan investors' in determining fiduciary responsibilities.
doj/DataSet10/EFTA01392387.pdf
{"key_people":["Patrick Gerschel"],"document_type":"legal","document_subtype":"Investment and Fiduciary Responsibilities","key_organizations":["U.S. Department of Labor","Access Fund"]}