Paying Employee Benefit Plan Expenses

This Note describes the types of expenses that may and may not be paid from the assets of an employee benefit plan governed by the Employee Retirement Income Security Act of 1974 (ERISA).. It also explains the requirements that must be met before expenses can be paid from plan assets, the methods for allocating expenses between plans and among plan participants and the consequences of paying improper expenses from plan assets.

Jennifer E. Eller and Andrée M. St. Martin, Groom Law Group, Chartered with Practical Law Employee Benefits & Executive Compensation


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