"The exemption would apply to a plan fiduciary who enters into (or extends or renews) a written contract or arrangement for the provision of services to an employee benefit plan by a service provider to the plan when the resulting contract or arrangement between the plan and the service provider fails to constitute a 'reasonable contract or arrangement' due to the service provider's failure to comply with its contractual obligation to disclose certain information as required by 29 CFR Section 2550.408b-2(c)(1), as amended[.]"

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