Parties in Interest and Prohibited Transactions Resource Center

Section 3(14) of ERISA defines a party in interest to include, among others, fiduciaries or employees of the plan, any person who provides services to the plan, an employer whose employees are covered by the plan, an employee organization whose members are covered by the plan.

Source: http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/0PNXCBPgB1o/PartiesinInterestandProhibitedTransactionsResourceCenter.aspx

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