cpmooney
Jun 28 2008, 01:42 PM
Can anyone confirm whether a governmental plan is required to send out a Sarbanes Oxley Notice? If they are not required, where is a place I can reference the ruling?
Laura Harrington
Jul 21 2008, 04:13 PM
The blackout notice is a requirement under Title I of ERISA (see §101(i) as added by the Sarbanes Oxley Act).
ERISA §4(b)(1) provides that governmental plans are exempt from Title 1 of ERISA.
Governmental plans are defined in ERISA §3(32).