# Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans
> **Employee Benefits Security Administration** · Final rule. · Published 2010-10-20 · Effective 2010-12-20 · 75 FR 64910
## Document
- **Document number:** 2010-25725
- **Category:** retirement-erisa
- **Sub-agency:** Employee Benefits Security Administration
- **Federal Register citation:** 75 FR 64910
- **CFR reference:** 29 CFR 2550
- **Publication date:** 2010-10-20
- **Effective date:** 2010-12-20
## Abstract

This document contains a final regulation under the Employee Retirement Income Security Act of 1974 (ERISA) that requires the disclosure of certain plan and investment-related information, including fee and expense information, to participants and beneficiaries in participant-directed individual account plans (e.g., 401(k) plans). This regulation is intended to ensure that all participants and beneficiaries in participant-directed individual account plans have the information they need to make informed decisions about the management of their individual accounts and the investment of their retirement savings. This document also contains conforming changes to another regulation relating to plans that allow participants to direct the investments of their individual accounts. These regulations will affect plan sponsors, fiduciaries, participants and beneficiaries of participant-directed individual account plans, as well as providers of services to such plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/10/20/2010-25725/fiduciary-requirements-for-disclosure-in-participant-directed-individual-account-plans)
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