Proposed DOL Regulation Includes Appraisers as ERISA Fiduciaries

Business Valuation UpdateVol. 17 No. 1
January 2011

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Summary

Since 1976, U.S. Department of Labor policy has held that independent appraisers valuing ESOP stock are not considered fiduciaries. However, that policy could be reversed by a proposed DOL regulation announced last month (October 22) in the Federal Regi ...