# Insurance Company General Accounts
> **Employee Benefits Security Administration** · Final rule. · Published 2000-01-05 · 65 FR 614
## Document
- **Document number:** 00-32
- **Category:** retirement-erisa
- **Sub-agency:** Employee Benefits Security Administration
- **Federal Register citation:** 65 FR 614
- **CFR reference:** 29 CFR 2550
- **Publication date:** 2000-01-05
## Abstract

This document contains a final regulation which clarifies the application of the Employee Retirement Income Security Act of 1974 as amended (ERISA or the Act) to insurance company general accounts. Pursuant to section 1460 of the Small Business Job Protection Act of 1996, section 401 of ERISA was amended. Section 401 now provides that the Department of Labor (the Department) must issue regulations to: provide guidance for the purpose of determining, where an insurer issues one or more policies to or for the benefit of an employee benefit plan (and such policies are supported by assets of the insurer's general account), which assets held by the insurer (other than plan assets held in its separate accounts) constitute assets of the plan for purposes of Part 4 of Title I of ERISA and section 4975 of the Internal Revenue Code of 1986 (the Code), and provide guidance with respect to the application of Title I to the general account assets of insurers. This regulation affects participants and beneficiaries of employee benefit plans, plan fiduciaries and insurance company general accounts.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/01/05/00-32/insurance-company-general-accounts)
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