Calculating Earnings for DOL Corrections (Posted November 15, 2004) Technical Tip 47: The following question and answer are from the DOL/EBSA website: If the plan investments are participant directed and certain participants have not designated any investment options, what rate of return do I use for those participants for purposes of determining earnings on delinquent contributions? DOL Response: For those participants in a participant-directed plan who have not designated any investment options, the applicant may use the plan’s overall rate of return for those participants during the period of the delinquency. For context, see Technical Tip 44, "Calculating Earnings on Delinquent Contributions." View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.