Why it matters
The handbook makes the legal exposure of an inside fiduciary concrete, including conflicts of interest, valuation oversight, plan compliance, and the boundary between board and trustee responsibilities.
Best for
Current or prospective inside fiduciaries, ESOP committee members, executives, board members, and the advisors training them.
This advanced handbook belongs after general ESOP and fiduciary introductions, when a company is deciding who can responsibly accept an inside-fiduciary role or how to support an existing committee. The fourth edition was published in June 2020 and incorporates court decisions and Department of Labor investigation data available at that time.
NCEO sells the 137-page book in print and digital formats, with a member discount. Its dated legal and regulatory discussion should be checked against current law and professional advice; purchasing the book does not replace counsel, an independent trustee where appropriate, or role-specific training.
Continue with the original source
Heirloom Library entries are summaries and wayfinding notes. The original source is the best place to read the full resource.
Open original resource