Los Angeles partner Fred Reish published his latest “Just out of Reish” column in the March 2013 issue of PLANSPONSOR.

Plan committees must review their 408(b)(2) disclosures to form a “reasonable belief” that the disclosures were properly made. Without taking this step, it will be difficult to complete and file Form 5500 and problematic to respond to the auditor’s requests. This column focuses on the fiduciary duty of plan sponsors to prudently evaluate disclosures from their advisers.*


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