Interim final DOL regulation for fee disclosure for retirement plans effective July 16, 2011

Paragraph (c) (I)(U) defines a "covered plan" to mean an employee pension benefit plan or a pension plan within the meaning of ERISA Section 3(2)(A) (and not described in ERISA Section 4(b)), except that such term shall not include a simplified employee pension described in Section 408(k) of the Code, a simple retirement account described in Section 408(p), an individual retirement account described in Section 408(a), or an individual retirement annuity described in Section 408(b). [...] governmental plans, nonelecting church plans, foreign plans, or unfunded excess benefit plans are not covered plans.