DOL List of Plan Expenses DOL Kansas City Office lists items to be paid by the plan sponsor or allocated between the sponsor and the plan. 1. Plan design for new plan or amendment not required to comply with ERISA (e.g. cash balance redesign) 2. Expenses related to maintenance of tax qualified status (allocated between plan and sponsor based on benefit to plan and sponsor) 3. Determination of FASB 87, 88, 106 and 112 liabilities and expenses for financial accounting purposes a. FASB 87 - Employers' Accounting for Pensions b. FASB 88 - Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits c. FASB 106 - Employers' Accounting for Post-retirement Benefits Other Than Pensions d. FASB 112 - Employers' Accounting for Post-employment Benefits 4. Determination of maximum deductible employer contribution 5. Study to decide plan termination 6. Analysis of assets recoverable on plan termination 7. Consultation on establishment and design of successor to terminated plan 8. Asset/liability forecasting relating to plan design or financial accounting issue 9. Financial forecasting - financial liability - tax implications 10. CAP, DOL and IRS sanctions or penalties 11. DOL delinquent filer program fee 12. Nondiscrimination testing (allocate between plan and sponsor) 13. Developing and defining employer's benefits/health care strategies (e.g. benefit design, employer contribution policy) 14. Modeling the impact of proposed legal/regulatory changes on benefit plans and their administration 15. Preparing for and conducting union negotiations 16. Any expense for which an employer could reasonably be expected to bear the cost in the normal course of the employer's business or operations 17. Expenses for which there is more than an incidental benefit to the employer (allocate expense to employer to the extent of the employer's benefit) This paper is for discussion purposes only and does not represent the official position of the Department of Labor. This list may not be all inclusive of all potential settlor type fees.