Resource Center
Primary-source-backed guidance on federal ERISA bonding requirements, coverage formulas, and exemptions.
Primary-Source Methodology
Our educational resources avoid marketing claims and broad assumptions. We provide direct, claim-level citations to the Employee Retirement Income Security Act of 1974 (ERISA), Title 29 of the Code of Federal Regulations (CFR), and official Department of Labor (DOL) guidance, providing clear, careful education to help plan sponsors navigate their responsibilities.
Not sure where to begin?
Follow these core questions to determine your ERISA fidelity bond requirements step by step.
Choose a retirement, welfare, or special-status plan type to reach its dedicated page.
Select a state to reach the correct purchase options for eligible plans.
What is an ERISA Fidelity Bond?
Understand when ERISA fidelity bonding applies, how it differs from fiduciary liability insurance, and which handling facts determine who must be bonded.
Read the comprehensive guideCore Rules
- Section 412 RequirementsCore federal rules, handler tests, required bond terms, and surety verification.
- Calculating CoverageHow the 10% rule and ordinary statutory maximums apply to plan assets.
- Bond vs. Liability InsuranceDistinguish mandatory fidelity protection from optional fiduciary coverage.
Operational Topics
Identify the natural persons who handle plan funds or property by function—not title.
Review shared, scheduled, and blanket structures to ensure valid plan-level protection.
Reassess handlers, coverage amounts, and Form 5500 reporting at the start of each plan year.
Separate contribution timing, plan-asset status, and DOL handling enforcement rules.
Retirement Plans
Screen retirement arrangements by plan design, property, and handler authority.
A fact-first screening guide for private, governmental, and safe-harbor 401(k) arrangements.
Assess Title I status, complete salary-reduction safe harbors, and handling facts.
Apply §412 to individual-account, money-purchase, and target-benefit designs.
Evaluate employee coverage, retained property, and contribution patterns.
Distinguish employer-sponsored IRAs from payroll-deduction safe harbors.
Review rules for employer securities and the ordinary $1 million statutory maximum.
Screening guide for private defined-benefit and cash-balance arrangements.
Map trustee, administrator, and staff functions before applying amount rules.
Distinguish arrangement structure before applying plan-level protection and handler rules.
Review pooled plan provider duties, handlers, the 10% calculation, and the ordinary $1 million maximum.
Welfare Plans
Determine when health or welfare arrangements have plan funds and natural-person handlers.
Trace participant contributions, trusts, insurer refunds, and payment authority.
Evaluate board and staff functions to allocate protection across covered plans.
Identify trust property, handlers, and exemptions for training arrangements.
Classification & Exclusions
Identify general exclusions, no-property situations, and person-specific exemptions.
Use the common-law employee census to determine if Title I and §412 apply.
Apply statutory definitions and review elections before deciding Title I status.
Need specialized assistance?
Can't find what you're looking for? Our dedicated team is ready to assist with complex bonding requirements, multi-plan coverage, and high-limit bonds.