CHAPTER XXV--EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR
PART 2580--TEMPORARY BONDING RULES
2580.412-1
Statutory provisions.
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Plans exempt from the coverage of section 13.
2580.412-3
Plan administrators, officers and employees for purposes of section 13.
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``Funds or other property'' of a plan.
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Determining when ``funds or other property'' belong to a plan.
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Determining when ``funds or other property'' are ``handled'' so as to require bonding.
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Statutory provision--scope of the bond.
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The nature of the duties or activities to which the bonding requirement relates.
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Meaning of fraud or dishonesty.
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Individual or schedule or blanket form of bonds.
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Statutory provision.
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Relationship of determining the amount of the bond to ``handling''.
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The meaning of ``funds'' in determining the amount of the bond.
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Determining the amount of funds ``handled'' during the preceding reporting year.
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Procedures to be used for estimating the amount of funds to be ``handled'' during the current reporting year in those cases where there is no preceding reporting year.
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Amount of bond required in given types of bonds or where more than one plan is insured in the same bond.
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Bonds over $500,000.
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Naming of insureds.
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Term of the bond, discovery period, other bond clauses.
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Use of existing bonds, separate bonds and additional bonding.
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Corporate sureties holding grants of authority from the Secretary of the Treasury.
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Interests held in agents, brokers and surety companies.