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Who is responsible for 401(k) plan participant’s investment losses?
Section 404(a) of the Employee Retirement Income Act of 1974 (ERISA) defines the responsibilities for which the plan fiduciaries have personal liability. It is the responsibility of the fiduciaries to prudently select, monitor, remove and replace a diverse selection of investment alternatives appropriate for plan participants. As part of Section 404(c), plan fiduciaries will avoid… »