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Question

What is a Direct Filing Entity (DFE)?

Answer

Certain entities in which plans invest or participate also file annual reports with the Department of Labor. These entities, called Direct Filing Entities or "DFEs," include banks, common or collective trusts, insurance company pooled separate accounts, master trusts, group insurance arrangements and entities covered by Department of Labor regulation 29 CFR 2520.103-12. These reports include financial information regarding the DFE and a list of the investing or participating plans.

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