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Employee Benefits and Retirement Plan Services
The Employee Retirement Income Security Act of 1974 (ERISA, sections 401-409) and the Internal Revenue Code are the primary sources of law governing the structure, administration, and operation of employee benefit plans. Offering retirement plan services exposes national banks to a range of risk factors, including compliance risk, reputation risk, operational risk, and strategic risk. Banks be proactive and adequately manage these risks.
Retirement Plan Services (Comptroller’s Handbook, December 2007)
Interagency Agreement on ERISA Referrals (OCC 2006-24, June 2006)