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Christine Roberts
Is there anything preventing a private non-profit entity from being named as trustee under a 401(k) plan?

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Kirk Maldonado
While I don't know about nonprofits, I don't think that (regular) corporations can be a trustee under California law.
PeterGulia
If you give me your fax number, I can send you a research memo I did on this point. (I was unsuccessful in pasting my WORD file into this Internet software.) The memo concluded that even if applicable state law generally provides that a non-bank business corporation cannot serve as trustee, there may be exceptions or other techniques to use when an employer wishes only to be named trustee, without compensation, of its own employee benefit plan.


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