This material has been prepared for informational purposes only, and is not intended to not provide legal, tax, or investment advice. Any tax-related discussion contained in this material, including any attachments, is not intended or written to be used, and cannot be used, for (i) avoiding any tax penalties or (ii) promoting, marketing, or recommending to any other party any transaction or matter addressed herein. This material does not provide fiduciary recommendations concerning investments or investment management; it is not individualized to the needs of any specific benefit plan or retirement investor, nor is it directed to any recipient in connection with a specific investment or investment management decision. Please consult your independent legal counsel and/or professional tax advisor regarding any legal or tax issues raised in this material.
Dates are applicable to plans and companies that follow a December 31 plan/tax year-end date. Dates will vary for plans and companies that follow different year-end dates.
i Plan fiduciaries are required to distribute their 404a-5 Plan and Investment Disclosures at least once in each 14-month period.