[Federal Register Volume 78, Number 41 (Friday, March 1, 2013)]
[Notices]
[Pages 13899-13904]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-04864]
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DEPARTMENT OF LABOR
Employee Benefits Security Administration
RIN 1210-AB51
Revision of Annual Information Return/Reports
AGENCY: Employee Benefits Security Administration, Department of Labor.
ACTION: Notice of adoption of revisions to Annual Return/Report Forms.
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SUMMARY: This document contains revisions to the Form 5500 Annual
Return/Report filed by administrators of certain employee welfare
benefit plans that are required to comply with the Form M-1 reporting
requirements of 29 CFR 2520.101-2. The revisions are intended to
enhance the Department of Labor's ability to enforce the Form M-1
reporting requirements under Title I of the Employee Retirement Income
Security Act of 1974, as amended (ERISA). These forms revisions are
being published simultaneously with final regulations under Title I of
ERISA that implement reporting requirements for MEWAs and certain other
entities that offer or provide coverage for medical care benefits for
employees of two or more employers.
DATES: Effective Date: April 1, 2013. Applicability Date: These forms
revisions will be applicable for all Form 5500 Annual Return/Report
filings beginning with the 2013 Form 5500.
FOR FURTHER INFORMATION CONTACT: Janet K. Song, Office of Regulations
and Interpretations, Employee Benefits Security Administration,
Department of Labor, at (202) 693-8523. This is not a toll-free number.
SUPPLEMENTARY INFORMATION:
I. Background
Under Titles I and IV of ERISA, and the Internal Revenue Code
(Code), as amended, and regulations issued thereunder, pension and
welfare benefit plans are generally required to file an annual report
concerning, among other things, the financial condition and operation
of the plans. Filing the Form 5500 Annual Return/Report of Employee
Benefit Plan (Form 5500 Annual Return/Report), including any required
attachments and schedules, generally satisfies the annual reporting
requirements. The Form 5500 Annual Return/Report is the principal
source of information and data concerning the operations, funding and
investments of pension and welfare benefit plans. The Form 5500 Annual
Return/Report constitutes an integral part of the
[[Page 13900]]
enforcement, research and policy development programs of the Department
of Labor (Department), the Internal Revenue Service, and the Pension
Benefit Guaranty Corporation, and is a source of information and data
for use by other federal agencies, Congress, and the private sector in
assessing employee benefit, tax, and economic trends and policies. The
Form 5500 Annual Return/Report also serves as the primary means by
which the operations of plans can be monitored by participants,
beneficiaries, and the general public.
In addition to filing the Form 5500 Annual Return/Report, certain
employee welfare benefit plans that are multiple employer welfare
arrangements (MEWAs), as defined in section 3(40) of ERISA, and
Entities Claiming Exception (ECEs), as defined in Sec. 2520.101-2, are
also subject to the reporting requirements under Sec. 2520.101-2,
which are satisfied by filing a Form M-1, Report for Multiple Employer
Welfare Arrangements (MEWAs) and Certain Other Entities Claiming
Exception (ECEs) (Form M-1).
II. Multiple Employer Welfare Arrangements and Certain Other Related
Entities
The Health Insurance Portability and Accountability Act of 1996
(HIPAA) (Pub. L. 104-191, 110 Stat. 1936) amended ERISA to provide for,
among other things, improved portability and continuity of health
insurance coverage. HIPAA added section 101(g) to ERISA, providing the
Secretary of Labor (Secretary) with the authority to establish, by
regulation, annual reporting by MEWAs that are not themselves employee
benefit plans within the meaning of ERISA section 3(3) (non-plan
MEWAs). The purpose of the reporting requirement was to determine
whether MEWAs were in compliance with the requirements created by
HIPAA. The Patient Protection and Affordable Care Act (Affordable Care
Act), Public Law 111-148, 124 Stat. 119 (2010), amended section 101(g)
of ERISA to require non-plan MEWAs to register with the Department
prior to operating in a State.
On February 11, 2000, the Department published an interim final
rule implementing the Form M-1 regulation under Sec. 2520.101-2. 65 FR
7152. On April 9, 2003, the Department published the final rule. 68 FR
17494. Although ERISA section 101(g) by its terms only applies to non-
plan MEWAs, in order to effectuate MEWA compliance and based on the
regulatory authority found in ERISA sections 505 and 734, the Form M-1
regulation required administrators of non-plan MEWAs, plan MEWAs, and
certain other entities \1\ to file the Form M-1 with the Secretary.\2\
ERISA sections 505 and 734 provide the Secretary with the authority to
require plan MEWAs and ECEs to comply with the Form M-1 reporting
requirements of Sec. 2520.101-2, but because ERISA section 101(g) only
applies to non-plan MEWAs, only non-plan MEWAs are subject to civil
penalties under ERISA section 502(c)(5) for failure to comply with the
Form M-1 requirements.\3\
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\1\ The Form M-1 regulations require limited Form M-1 filing for
certain group health plans that claim not to be a MEWA solely due to
the exception in section 3(40)(A)(i) of ERISA for collectively
bargained plans. These entities are referred to as Entities Claiming
Exception or ECEs.
\2\ In the preamble to the 2000 interim final rule, the
Department explained ``[a]n important reason for requiring these
groups to file is that the administrator of a MEWA may incorrectly
determine that it is a group health plan or that it is established
or maintained pursuant to a collective bargaining agreement. A
reporting requirement limited only to MEWAs that are not group
health plans may not result in reporting by many such MEWAs, thus
greatly reducing the value of the data collected.'' See 65 FR 7152,
7153 (Feb. 11, 2000).
\3\ Pursuant to ERISA section 502(c)(5), a civil penalty of up
to $1,100 (or higher amount if adjusted pursuant to the Federal
Civil Penalties Inflation Adjustment Act of 1990, as amended) a day
may be assessed for each day a non-plan MEWA fails to file a
complete Form M-1.
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On December 6, 2011, the Department published in the Federal
Register proposed rules on Filings Required of Multiple Employer
Welfare Arrangements and Certain Other Related Entities, proposing
amendments to the Form M-1 reporting regulation under ERISA section
101(g) and the annual reporting regulations under ERISA sections 103
and 104. The purpose of the proposed changes was to strengthen the Form
M-1 reporting requirements for all plans required to file the Form M-1.
76 FR 76222. Simultaneously, the Department published a notice of
proposed forms revisions to the Form 5500 Annual Return/Report (76 FR
76252) and a notice of proposed forms revisions to the Form M-1 (76 FR
76250).
The Department received six comments on the proposed amendments to
the Form M-1 regulation and proposed form revisions to the Form M-1,
but did not receive any comments on the proposed amendments to the
annual reporting regulations under ERISA sections 103 and 104 or the
proposed revisions to the Form 5500 Annual Return/Report. Therefore the
Department has decided to adopt the changes to the annual reporting
regulations under ERISA sections 103 and 104 and revisions to the Form
5500 Annual Return/Report largely as proposed, except for technical
changes to the Form 5500 Annual Return/Report and instructions to
clarify the Form 5500 reporting requirements and conform them to the
final Form M-1 regulation by making it clear that all plans required to
file the Form M-1 (plan MEWAs and ECEs) are required to file a Form
5500 and answer the new Form M-1 compliance questions on the Form
5500.\4\ The changes to the Form 5500 Annual Return/Report and
instructions are applicable for all Form 5500 Annual Return/Report
filings beginning with the 2013 Form 5500. For the 2013 Form 5500, the
compliance questions will be included in the Form 5500 instructions and
welfare benefit plan filers will be required to include the answers as
an attachment to their Annual Return/Report. A new Part III will be
included in the Form 5500 for the 2014 Form 5500 and later year Forms
5500. Elsewhere in this edition of the Federal Register, the Employee
Benefits Security Administration is publishing the Final Rules amending
the annual reporting regulations under ERISA sections 103 and 104 as
part of the Final Rules on Filing Required of Multiple Employer Welfare
Arrangements and Certain Other Related Entities (Final Rules).
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\4\ Unlike plan MEWAs that are under a permanent requirement to
file the Form M-1, 29 CFR 2520.101-2 requires an ECE to file the
Form M-1 only during the three years following each origination
event (an ECE may experience more than one origination event).
Therefore, the Form 5500 rules relating to plans required to file
the Form M-1 apply to ECEs only during the periods in which ECEs are
required to file the Form M-1.
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III. Discussion of the Forms Revisions
As in the proposal, the final forms revisions make compliance with
the Form M-1 filing requirements an integral part of compliance with
ERISA's Form 5500 annual reporting requirements for plans required to
file the Form M-1 by requiring all such plans to file a Form 5500
Annual Return/Report (with new Form M-1 compliance questions),
regardless of the plan size or type of funding. The changes to the Form
5500 and its instructions, together with companion Final Rules amending
the annual reporting regulations under ERISA section 103 and 104, being
published separately in today's Federal Register, accomplish several
interrelated objectives.
First, Sec. 2520.103-1 is being amended to codify the addition of
Form M-1 compliance questions to the Form 5500. As in the proposal, the
Final Rules amend the content of the annual report under Sec.
2520.103-1 by requiring all plans subject to the Form M-1
[[Page 13901]]
requirements to include as part of the Form 5500 Annual Return/Report
``[a]ny statements or information required by the instructions to the
Form 5500 relating to information regarding compliance with the filing
requirements under Sec. 2520.101-2.'' The forms revisions being
adopted in this Notice implement this requirement by adding a new Part
III to the Form 5500, which asks for information regarding whether an
employee welfare benefit plan is subject to the Form M-1 filing
requirements during the plan year, and if so, whether the plan is
currently in compliance with the Form M-1 filing requirements under
Sec. 2520.101-2. Plan administrators that indicate the plan is subject
to the Form M-1 filing requirements must enter a Receipt Confirmation
Code for the Form M-1 annual report or, if the plan was not required to
file the Form M-1 annual report, the most recent Form M-1 required to
be filed by the plan. This was adjusted slightly from the proposal to
simplify the reporting requirement. The proposal asked for the Receipt
Confirmation Code for the most recent Form M-1 including Form M-1
filings (e.g., origination or registration filings) made after the
latest Form M-1 annual report. Failure to answer the Form M-1
compliance questions will subject the Form 5500 Annual Return/Report to
rejection as incomplete and civil penalties may be assessed pursuant to
ERISA section 502(c)(2). For the 2013 Form 5500 year, the Part III
questions will be included in the Form 5500 instructions and welfare
benefit plan filers will be required to include the answers to the new
questions in a non-standard attachment. The new Part III will be
included in the Form 5500 for the 2014 Form 5500 and later year Forms
5500.
Second, Sec. 2520.104-20 is being amended to ensure that all plan
MEWAs and ECEs regardless of size or funding are required to answer the
new Form M-1 compliance questions on the Form 5500. Section 2520.104-20
now expressly provides that plans required to file the Form M-1 (plan
MEWAs and ECEs) are not eligible for the exemption from filing a Form
5500 that applies to certain unfunded, fully insured, and combination
unfunded/insured small welfare plans. That change is being reflected in
the changes to the instructions for the Form 5500 being adopted in this
Notice. Unless those plans are required to file the Form 5500 with the
new Form M-1 compliance questions, the Department would continue to
have no ERISA civil penalty process to enforce compliance of the Form
M-1 filing obligations of small plan MEWAs and ECEs.
Third, Sec. 2520.103-1(c)(2) is being amended to provide that plan
MEWAs and ECEs are not eligible to file the short form, Form 5500-SF,
because the Form 5500-SF does not include specific Schedule A insurance
information questions, and the Department believes that plan MEWAs and
ECEs that claim to provide insured benefits should be required to
complete the Schedule A to report information about the insurance
policy and insurance company. That change is being reflected in the
changes to the instructions to the Form 5500 and Form 5500-SF being
adopted in this Notice.
The burden of preparing and filing the Form 5500 Annual Return/
Report for the few small plan MEWAs and ECEs that may be affected by
this change would be minimized because, in addition to being eligible
for the otherwise available simplified annual reporting requirements
for small welfare plans provided under Sec. 2520.104-41, plans that
meet all of the requirements under Sec. 2520.104-44 are exempt from
certain financial reporting and audit requirements (e.g., completing
Schedule I (Financial Information)).\5\ Thus, many plan MEWAs and ECEs
may only need to file a Form 5500 and, if applicable, Schedule A
(Insurance Information) and Schedule G, Part III (to report any
nonexempt transactions).
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\5\ Neither this Notice nor the companion final regulations on
``Filings Required of Multiple Employer Welfare Arrangements and
Certain Other Related Entities'' change the eligibility requirements
for the limited exemption under 29 CFR 2520.104-44. The Department
expects that many plan MEWAs and ECEs will not satisfy the unfunded
and insured eligibility requirements in the limited exemption and
will continue to be ineligible for the reporting relief under 29 CFR
2520.104-44.
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IV. Findings on the Revised Form 5500 Annual Return/Report as a Limited
Exemption and Simplified Reporting
Section 104(a)(2)(A) of ERISA authorizes the Secretary to prescribe
by regulation simplified reporting for pension plans that cover fewer
than 100 participants. Section 104(a)(3) of ERISA authorizes the
Secretary to exempt any welfare plan from all or part of the reporting
and disclosure requirements of Title I of ERISA or to provide
simplified reporting and disclosure if the Secretary finds that such
requirements are inappropriate as applied to such plans. Section 110 of
ERISA permits the Secretary to prescribe for pension plans alternative
methods of complying with any of the reporting and disclosure
requirements if the Secretary finds that: (1) The use of the
alternative method is consistent with the purposes of Title I of ERISA,
provides adequate disclosure to plan participants and beneficiaries,
and provides adequate reporting to the Secretary; (2) the application
of the statutory reporting and disclosure requirements would increase
costs to the plan or impose unreasonable administrative burdens with
respect to the operation of the plan; and (3) the application of the
statutory reporting and disclosure requirements would be adverse to the
interests of plan participants in the aggregate. For purposes of Title
I of ERISA, the filing of a completed Form 5500 Annual Return/Report,
including the filing by eligible plans of the Form 5500-SF, in
accordance with the instructions and related regulations, generally
would constitute compliance with the simplified report, limited
exemption and/or alternative method of compliance in Sec. 2520.103-1.
In addition, section 505 of ERISA authorizes the Secretary to prescribe
such regulations as the Secretary finds necessary or appropriate to
carry out the provisions of Title I of ERISA.
In revising the Form 5500 Annual Return/Report and making the
amendments to the Department's annual reporting regulations, the
Department has attempted to balance the needs of participants and
beneficiaries and the Department to obtain information necessary to
protect ERISA rights and interests with the costs attendant with the
reporting of information to the federal government. The Department
finds under sections 104(a)(2)(A) and 104(a)(3) of ERISA that the use
of the Form 5500 Annual Return/Report, with the new Form M-1 compliance
questions, is consistent with the purposes of Title I of ERISA and
provides adequate disclosure to participants and beneficiaries and
adequate reporting to the Secretary.
Taking into account the above, the Department has determined that
these revisions to the Form 5500 Annual Return/Report are necessary and
appropriate to carry out the provisions of Title I of ERISA. The
revised Form 5500 Annual Return/Report also continues to provide for
the reporting and disclosure of financial and other plan information
described in section 103 of ERISA in a uniform, efficient, and
understandable manner, thereby facilitating the disclosure of such
information to plan participants and beneficiaries.
V. Paperwork Reduction Act Statement
According to the Paperwork Reduction Act of 1995 (Pub. L. 104-13)
[[Page 13902]]
(PRA), no persons are required to respond to a collection of
information unless such collection displays a valid OMB control number.
The Department notes that a Federal agency cannot conduct or sponsor a
collection of information unless it is approved by the Office of
Management and Budget (OMB) under the PRA, and displays a currently
valid OMB control number, and the public is not required to respond to
a collection of information unless it displays a currently valid OMB
control number. See 44 U.S.C. 3507. Also, notwithstanding any other
provisions of law, no person shall be subject to penalty for failing to
comply with a collection of information if the collection of
information does not display a currently valid OMB control number. See
44 U.S.C. 3512.
The Department has filed a revision with OMB regarding the impact
this Notice would have on the information collection request titled
``Form 5500, Annual Return/Report of Employee Benefit Plan,'' which was
approved by OMB under OMB Control Number 1210-0110 and is currently
scheduled to expire on March 31, 2014. The final regulation titled
``Filings Required of Multiple Employer Welfare Arrangements and
Certain Other Related Entities,'' published elsewhere in today's issue
of the Federal Register, revises the content of the Form 5500 to
require an ERISA-covered plan that is subject to Form M-1 requirements
to include ``[a]ny statements or information required by the
instructions to the Form 5500 relating to information regarding
compliance with the filing requirements under Sec. 2520.101-2.''
Accordingly, the Department is finalizing a new Part III to the Form
5500, which asks for information regarding whether an employee welfare
benefit plan is subject to the Form M-1 requirements during the plan
year, and if so, whether the plan is currently in compliance with the
Form M-1 requirements under Sec. 2520.101-2. Plan administrators that
indicate the plan is subject to the Form M-1 requirements also would be
required to enter the Receipt Confirmation Code for the Form M-1 annual
report or the most recent Form M-1 filing made with the Department.
Failure to answer the Form M-1 compliance questions will subject the
Form 5500 Annual Return/Report to rejection as incomplete and civil
penalties may be assessed pursuant to ERISA section 502(c)(2). The
Department believes that the burden associated with this revision would
be de minimis, because plan administrators would know whether the plan
is subject to and in compliance with the Form M-1 requirements and they
would have the Receipt Confirmation Codes readily available.
The final rule also requires all plans subject to the Form M-1
requirements to file Form 5500, regardless of the plan size or type of
funding. The limited exemption available for certain small welfare
plans that meet the requirements of Sec. 2520.104-20 is being amended
to expressly state that plans subject to the Form M-1 requirements are
not eligible for the exemption. In addition, such plans would not be
eligible to file the Form 5500-SF. Although the Department does not
have sufficient data to estimate the number of plan MEWAs and ECEs that
may be affected by this revision, it expects the number to be small,
because 90 percent of entities that file Form M-1 with the Department
cover more than 100 participants. Moreover, the burden of preparing and
filing the Form 5500 Annual Return/Report for the few small plans that
might be affected by this rule would be minimal, because, in addition
to being eligible for the simplified annual reporting requirements for
small welfare plans provided under Sec. 2520.104-41, small plans that
meet the requirements of Sec. 2520.104-44 are exempt from completing
certain otherwise applicable financial reporting and audit
requirements, such as completing the Schedule I (Financial
Information). Thus, the affected plans may only need to file a Form
5500 and, if applicable, Schedule A and Schedule G, Part III (to report
any nonexempt transactions). The Department estimates that affected
plans would incur a cost of $450 to engage a third-party service
provider to prepare the form and schedules for submission. Any burden
for small ECEs is even less because these plans are subject to the Form
M-1 filing requirements only for the three year period following any
origination event.
Appendix A--Changes to Existing Form 5500--A New Part III Is Added to
the Form 5500 on Form M-1 Compliance
For the 2013 Form 5500, the questions will be included in the
Form 5500 instructions and welfare benefit plan filers will be
required to include the answers as an attachment to their annual
return/report. The new Part III will be included in the Form 5500
for the 2014 Form 5500 and later year Forms 5500.
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Appendix B--Changes to Form 5500 Instructions
The changes to the instructions to the Form 5500 are as follows:
Section 1: Who Must File
The following instructions will be added to the
instructions for Welfare Benefit Plan:
Plans required to file a Form M-1, Report for Multiple Employer
Welfare Arrangements (MEWAs) and Certain Entities Claiming Exception
(ECEs), are not eligible for the filing exemption in 29 CFR
2520.104-20 described below. Such plans are required to file the
Form 5500 regardless of the plan size or type of funding.
Section 4: What To File
The following instructions will be added to the
instructions for General Schedules, Schedule I:
Note. A welfare plan that would have been eligible for the
filing exemption under 29 CFR 2520.104-20 but for the fact that it
is required to file a Form M-1 is exempt from completing a Schedule
I if it meets the requirements of 29 CFR 2520.104-44(b)(1).
The following tip will be added to the instructions for
Small Welfare Plan filing requirements:
[GRAPHIC] [TIFF OMITTED] TN01MR13.001
Quick Reference Chart of Form 5500, Schedules, and Attachments (Not
Applicable for Form 5500-SF Filers)
The following sentence will be added at the end of
footnote 3:
All Plans required to file Form M-1, Report for Multiple
Employer Welfare Arrangements (MEWAs) and Certain Entities Claiming
Exception (ECEs), must file an annual report regardless of plan size
or type of funding.
Section 5: Line-by-Line Instructions for the Form 5500 and Schedules
The following instructions for new Part III will be
added as follows:
Part III--Form M-1 Compliance Information (to be completed by welfare
benefit plans)
Line 11a. All plans providing welfare benefits must complete
Part III, line 11a by answering either ``Yes'' or ``No.'' Do not
leave the answer blank. Check ``Yes'' and complete line 11, elements
11b and 11c if the plan is a multiple employer welfare arrangement
or an Entity Claiming Exception (ECE) subject to the Form M-1 filing
requirements. If the answer is ``No,'' skip elements 11b and 11c of
line 11.
Generally, a Form M-1 annual report must be filed each year by
March 1st following the calendar year in which a plan operates
subject to the Form M-1 filing requirement. (For example, a plan
MEWA that was operating in 2013 must file the 2013 Form M-1 annual
report by March 1, 2014.) In addition, Form M-1 filings are
necessary in the case of certain registration, origination, or
special events. See the instructions for Form M-1, Report for
Multiple Employer Welfare Arrangements (MEWAs) and Certain Entities
Claiming Exception (ECEs), http://www.askebsa.dol/gov/mewa, and 29
CFR 2520.101-2 for more information regarding the Form M-1 filing
requirements for plan MEWAs and ECEs.
Line 11b. All plans that answered ``Yes'' in line 11a must
complete line 11b by answering either ``Yes'' or ``No.'' Do not
leave the answer blank.
Line 11c. All plans that answered ``Yes'' in line 11a must enter
a Receipt Confirmation Code for the 2013 Form M-1 annual report that
was required to be filed with the Department under the Form M-1
filing requirements. The Receipt Confirmation Code is a unique code
generated by the Form M-1 electronic filing system. You can find
this code under the ``completed filings'' area when you log into
your Form M-1 electronic filing system at http://www.askebsa.dol/gov/mewa.
If a plan was not required to file a 2013 Form M-1 annual
report, enter the Receipt Confirmation Code for the most recent Form
M-1 that was required to be filed under the Form M-1 filing
requirements on or before the date of filing the 2013 Form 5500.
(For example, if a plan was not required to file a 2013 Form M-1
annual report by March 1, 2014 for the 2013 calendar year because it
experienced a registration event between
[[Page 13904]]
October 1 and December 31, 2013, and made a timely Form M-1
registration filing, the plan must enter on line 11c of the 2013
Form 5500 the Receipt Confirmation Code issued for the Form M-1
registration filing.)
[GRAPHIC] [TIFF OMITTED] TN01MR13.002
Instructions for Schedule G (Form 5500) Financial Transaction Schedules
The following instructions will be added to the
``Caution'' paragraph in Part III--Nonexempt Transactions:
A Plan that is required to file a Form M-1, Report for Multiple
Employer Welfare Arrangements (MEWAs) and Certain Entities Claiming
Exception (ECEs), but that is not required to file the Schedule I
because it has fewer than 100 participants and meets the
requirements of 29 CFR 2520.104-44, must complete Schedule G, Part
III, to report nonexempt transactions.
Instructions for Schedule I (Form 5500) Financial Information--Small
Plan
The following instructions will be added to the
``Exception'' paragraph under General Instructions for Who Must
File:
A Plan that is required to file a Form M-1, Report for Multiple
Employer Welfare Arrangements (MEWAs) and Certain Entities Claiming
Exception (ECEs) is not required to file the Schedule I if it has
fewer than 100 participants at the beginning of the plan year and
meets the requirements of 29 CFR 2520.104-44.
Appendix C--Changes to Existing Form 5500-SF Instructions
General Changes
The instructions to the Form 5500-SF will be updated to clarify
that plans subject to the Form M-1 filing requirements (plan MEWAs
and Entities Claiming Exception) are not eligible to file the Form
5500-SF and must file the Form 5500, with all required schedules and
attachments. The changes are as follows:
Who May File
The following paragraph 6 will be added to the
instructions:
6. The plan is not required to file a Form M-1, Report for
Multiple Employer Welfare Arrangements (MEWAs) and Certain Entities
Claiming Exception (ECEs) during the plan year.
Specific Line-by-Line Instructions (Form 5500-SF)
The following paragraph 6 will be added to the
instructions for Part II, Line 6:
6. The plan is not required to file a Form M-1, Report for
Multiple Employer Welfare Arrangements (MEWAs) and Certain Entities
Claiming Exception (ECEs) during the plan year.
Signed at Washington, DC, this 26th day of February 2013.
Phyllis C. Borzi,
Assistant Secretary, Employee Benefits Security Administration,
Department of Labor.
[FR Doc. 2013-04864 Filed 2-28-13; 8:45 am]
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