Qualified default investment alternatives (QDIAs) can relieve employers from fiduciary liability of participant losses in default investments.
The sample notice includes a description of the QDIA and outlines participants’ rights.
A default investment is needed whenever a participant has the opportunity to select his or her own retirement plan investment elections but does not do so. When this occurs, contributions or assets can be directed into a default investment. A default is also needed when participants don’t select investments for nonelective contributions or rollovers into the plan.
The Department of Labor identifies three general types of QDIAs that provide growth potential and are considered long-term QDIAs:
To qualify for fiduciary relief, you’ll need to notify eligible participants and beneficiaries about the plan’s default investment. The notification should include a description of the QDIA and should outline participants’ rights with regard to the investment.
Notification needs to be given:
For more information, refer to our sample QDIA notice or contact your third-party administrator.
Learn more about delivering this information electronically.
For general information about QDIAs, visit the IRS website.