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Plan assets: Difference between revisions
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[[Plan assets]] is a concept under the feared but respected [[Employee Retirement Income Security Act]] which strikes terror into the heart of investment managers, and a shiver of tense but almost orgasmic excitement down the spine of an [[ERISA lawyer]]. The same sort of sensation normal | {{g}}[[Plan assets]] is a concept under the feared but respected [[Employee Retirement Income Security Act]] which strikes terror into the heart of investment managers, and a shiver of tense but almost orgasmic excitement down the spine of an [[ERISA lawyer]]. The same sort of sensation normal people get watching that closing scenes of ''[[Silence of the Lambs]]''<ref>You know, the bit where Clarice is in the house alone with Buffalo Bill.</ref>. | ||
The concern is concern over the U.S. Department of Labor’s “[[plan asset regulations]]” which determine a [[fund]]’s assets will be treated as held directly by an [[ERISA plan investor]] for the purposes of [[ERISA]] and the [[Internal Revenue Code of 1986]]. | The concern is concern over the U.S. Department of Labor’s “[[plan asset regulations]]” which determine a [[fund]]’s assets will be treated as held directly by an [[ERISA plan investor]] for the purposes of [[ERISA]] and the [[Internal Revenue Code of 1986]]. | ||
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{{ | {{sa}} | ||
*[[ERISA]] | *[[ERISA]] | ||
{{ref}} | {{ref}} | ||