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Text of Class Exemption 2006-06 for Administrators of Abandoned (Orphan) Retirement Plans (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] Apr. 21, 2006
8 pages. Excerpt: The [prohibited transaction class] exemption permits a 'qualified termination administrator' (QTA) of an individual account plan that has been abandoned by its sponsoring employer to select itself or an affiliate to provide services to the plan in connection with the termination of the plan, to pay itself or an affiliate fees for those services, and to pay itself for services provided prior to the plan's deemed termination.
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