The Employee Retirement Income Security Act of 1974 (ERISA, sections 401-409) and the Internal Revenue Code are the primary sources of law governing the structure, administration, and operation of employee benefit plans. Offering retirement plan services exposes national banks to a range of risk factors, including compliance risk, reputation risk, operational risk, and strategic risk. Banks be proactive and adequately manage these risks.

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Retirement Plan Services (Comptroller’s Handbook, December 2007)
Provides an overview of services national banks may provide to retirement plans

References
OCC=Bulletin

Interagency Agreement on ERISA Referrals (OCC 2006-24, June 2006)
Provides procedures covering violations of the ERISA of 1974