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Retirement Plan Fee Disclosure Rules

This page covers the following topics regarding retirement plan fee disclosure rules:

  • Overview 
  • Participant-Level Fee Disclosures—401(k)-Type Retirement Plans 
  • Fiduciary-Level Fee Disclosures—Regulation 408(b)(2) 
  • Additional Information 


In recent years, the U.S. Department of Labor's Employee Benefits Security Administration (EBSA) has undertaken a series of regulatory actions to ensure that employee benefit plan fiduciaries, as well as plan participants and beneficiaries, obtain comprehensive information about the services that are provided to employee benefit plans, and the cost of those services. The following provides an overview of two key regulations in this area.

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