Federal Tax

Qualified Plans — Investments (Portfolio 377)

  • This Portfolio reviews specific types of investments that may be made by plans subject to Part 4 of Subtitle B of Title I of ERISA or §4975 of the Internal Revenue Code.


Bloomberg Tax Portfolio No. 377, Qualified Plans — Investments, reviews the issues relating to specific types of investments that may be made by plans subject to Part 4 of Subtitle B of title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA), or §4975 of the Internal Revenue Code of 1986, as amended (Code). The Portfolio examines the legal concerns that plan fiduciaries may have when considering various types of investments and the ERISA guidance that governs those investments. The Portfolio contains a general overview of the fiduciary responsibility provisions under ERISA and the prohibited transaction provisions of ERISA and Code §4975. For a more detailed discussion regarding fiduciary issues, see 365 T.M., ERISA — Fiduciary Responsibility and Prohibited Transactions.

Table of Contents

I. Introduction
II. Parties with Authority to Manage Plan Assets
III. Permitted Investments Under ERISA
IV. Identification of Plan Assets
V. Location of Plan Assets
VI. Delegation of Investment Responsibility
VII. Investment Funds
VIII. Insurance Investments
IX. Asset-Backed and Mortgage-Backed Securities and Collateralized Debt Obligations
X. Other Types of Investments
XI. Special Considerations for Self-Directed Plans
XII. Investments in Employer Securities
XIII. Brokerage Issues
XIV. Cross-Trades

Beth Dickstein
Sidley Austin LLP
Robert Ferencz
Retired Partner
Sidley Austin LLP
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