Forms 5500 and 5500-EZ Codes for Principal Business Activity

This list of principal business activities and their associated codes is designed to classify an enterprise by the type of activity in which it is engaged. These principal activity codes are based on the North American Industry Classification System.

Agriculture, Forestry, Fishing and Hunting Top

Crop Production Top

111100Oilseed & Grain Farming
111210Vegetable & Melon Farming (including potatoes & yams)
111300Fruit & Tree Nut Farming
111400Greenhouse, Nursery, & Floriculture Production
111900Other Crop Farming (including tobacco, cotton, sugarcane, hay, peanut, sugar beet, & all other crop farming)

Animal Production Top

112111Beef Cattle Ranching & Farming
112112Cattle Feedlots
112120 Dairy Cattle & Milk Production
112210Hog & Pig Farming
112300Poultry & Egg Production
112400Sheep & Goat Farming
112510Aquaculture (including shellfish & finfish farms & hatcheries)
112900Other Animal Production

Forestry and Logging Top

113110 Timber Tract Operations
113210 Forest Nurseries & Gathering of Forest Products
113310Logging

Fishing, Hunting and Trapping Top

114110 Fishing
114210Hunting & Trapping

Support Activities for Agriculture and Forestry Top

115110 Support Activities for Crop Production (including cotton ginning, soil preparation, planting, & cultivating)
115210Support Activities for Animal Production
115310Support Activities For Forestry

Mining Top

211110Oil & Gas Extraction
212110Coal Mining
212200Metal Ore Mining
212310Stone Mining & Quarrying
212320Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying
212390Other Nonmetallic Mineral Mining & Quarrying
213110Support Activities for Mining

Utilities Top

221100Electric Power Generation, Transmission & Distribution
221210Natural Gas Distribution
221300Water, Sewage, & Other Systems
221500Combination Gas & Electric

Construction Top

Construction of Buildings Top

236110Residential Building Construction
236200Nonresidential Building Construction

Heavy and Civil Engineering Construction Top

237100Utility System Construction
237210Land Subdivision
237310Highway, Street, & Bridge Construction
237990Other Heavy & Civil Engineering Construction

Specialty Trade Contractors Top

238100Foundation, Structure, & Building Exterior Contractors (including framing carpentry, masonry, glass, roofing, & siding)
238210Electrical Contractors
238220Plumbing, Heating, & Air-Conditioning Contractors
238290Other Building Equipment Contractors
238300Building Finishing Contractors (including drywall, insulation, painting, wallcovering, flooring, tile, & finish carpentry)
238900Other Specialty Trade Contractors (including site preparation)

Manufacturing Top

Food Manufacturing Top

311110Animal Food Mfg
311200Grain & Oilseed Milling
311300Sugar & Confectionery Product Mfg
311400Fruit & Vegetable Preserving & Specialty Food Mfg
311500Dairy Product Mfg
311610Animal Slaughtering and Processing
311710Seafood Product Preparation & Packaging
311800Bakeries & Tortilla Mfg
311900Other Food Mfg (including coffee, tea, flavorings & seasonings)

Beverage and Tobacco Product Manufacturing Top

312110Soft Drink & Ice Mfg
312120Breweries
312130 Wineries
312140Distilleries
312200Tobacco Manufacturing

Textile Mills and Textile Product Mills Top

313000Textile Mills
314000Textile Product Mills

Apparel Manufacturing Top

315100Apparel Knitting Mills
315210Cut & Sew Apparel Contractors
315220Men's & Boys' Cut & Sew Apparel Mfg
315230Women's & Girls' Cut & Sew Apparel Mfg
315290Other Cut & Sew Apparel Mfg
315990Apparel Accessories & Other Apparel Mfg

Leather and Allied Product Manufacturing Top

316110Leather & Hide Tanning & Finishing
316210Footwear Mfg (including rubber & plastics)
316990Other Leather & Allied Product Mfg

Wood Product Manufacturing Top

321110Sawmills & Wood Preservation
321210Veneer, Plywood, & Engineered Wood Product Mfg
321900Other Wood Product Mfg

Paper Manufacturing Top

322100Pulp, Paper, & Paperboard Mills
322200Converted Paper Product Mfg

Printing and Related Support Activities Top

323100Printing & Related Support Activities

Petroleum and Coal Products Manufacturing Top

324110Petroleum Refineries (including integrated)
324120Asphalt Paving, Roofing, & Saturated Materials Mfg
324190Other Petroleum & Coal Products Mfg

Chemical Manufacturing Top

325100Basic Chemical Mfg
325200Resin, Synthetic Rubber, & Artificial & Synthetic Fibers & Filaments Mfg
325300Pesticide, Fertilizer, & Other Agricultural Chemical Mfg
325410Pharmaceutical & Medicine Mfg
325500Paint, Coating, & Adhesive Mfg
325600Soap, Cleaning Compound, & Toilet Preparation Mfg
325900Other Chemical Product & Preparation Mfg

Plastics and Rubber Products Manufacturing Top

326100Plastics Product Mfg
326200Rubber Product Mfg

Nonmetallic Mineral Product Manufacturing Top

327100Clay Product & Refractory Mfg
327210Glass & Glass Product Mfg
327300Cement & Concrete Product Mfg
327400Lime & Gypsum Product Mfg
327900Other Nonmetallic Mineral Product Mfg

Primary Metal Manufacturing Top

331110Iron & Steel Mills & Ferroalloy Mfg
331200Steel Product Mfg from Purchased Steel
331310Alumina & Aluminum Production & Processing
331400Nonferrous Metal (except Aluminum) Production & Processing
331500Foundries

Fabricated Metal Product Manufacturing Top

332110Forging & Stamping
332210Cutlery & Handtool Mfg
332300Architectural & Structural Metals Mfg
332400Boiler, Tank, & Shipping Container Mfg
332510Hardware Mfg
332610Spring & Wire Product Mfg
332700Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg
332810Coating, Engraving, Heat Treating, & Allied Activities
332900Other Fabricated Metal Product Mfg

Machinery Manufacturing Top

333100Agriculture, Construction, & Mining Machinery Mfg
333200Industrial Machinery Mfg
333310Commercial & Service Industry Machinery Mfg
333410Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg
333510Metalworking Machinery Mfg
333610Engine, Turbine & Power Transmission Equipment Mfg
333900Other General Purpose Machinery Mfg

Computer and Electronic Product Manufacturing Top

334110Computer & Peripheral Equipment Mfg
334200Communications Equipment Mfg
334310Audio & Video Equipment Mfg
334410Semiconductor & Other Electronic Component Mfg
334500Navigational, Measuring, Electromedical, & Control Instruments Mfg
334610Manufacturing & Reproducing Magnetic & Optical Media

Electrical Equipment, Appliance, and Component Manufacturing Top

335100Electric Lighting Equipment Mfg
335200Household Appliance Mfg
335310Electrical Equipment Mfg
335900Other Electrical Equipment & Component Mfg

Transportation Equipment Manufacturing Top

336100Motor Vehicle Mfg
336210Motor Vehicle Body & Trailer Mfg
336300Motor Vehicle Parts Mfg
336410Aerospace Product & Parts Mfg
336510Railroad Rolling Stock Mfg
336610Ship & Boat Building
336990Other Transportation Equipment Mfg

Furniture and Related Product Manufacturing Top

337000Furniture & Related Product Manufacturing

Miscellaneous Manufacturing Top

339110Medical Equipment & Supplies Mfg
339900Other Miscellaneous Manufacturing

Wholesale Trade Top

Merchant Wholesalers, Durable Goods Top

423100Motor Vehicle & Motor Vehicle Parts & Supplies
423200Furniture & Home Furnishings
423300Lumber & Other Construction Materials
423400Professional & Commercial Equipment & Supplies
423500Metals & Minerals (except Petroleum)
423600Electrical & Electronic Goods
423700Hardware, Plumbing & Heating Equipment & Supplies
423800Machinery, Equipment, & Supplies
423910Sporting & Recreational Goods & Supplies
423920Toy & Hobby Goods & Supplies
423930Recyclable Materials
423940Jewelry, Watches, Precious Stones, & Precious Metals
423990Other Miscellaneous Durable Goods

Merchant Wholesalers, Nondurable Goods Top

424100Paper & Paper Products
424210Drugs & Druggists' Sundries
424300Apparel, Piece Goods, & Notions
424400Grocery & Related Products
424500Farm Product Raw Materials
424600Chemical & Allied Products
424700Petroleum & Petroleum Products
424800Beer, Wine, & Distilled Alcoholic Beverages
424910Farm Supplies
424920Books, Periodicals, & Newspapers
424930Flower, Nursery Stock, & Florists' Supplies
424940Tobacco & Tobacco Products
424950Paint, Varnish, & Supplies
424990Other Miscellaneous Nondurable Goods

Wholesale Electronic Markets and Agents and Brokers Top

425110Business to Business Electronic Markets
425120Wholesale Trade Agents & Brokers

Retail Trade Top

Motor Vehicle and Parts Dealers Top

441110New Car Dealers
441120Used Car Dealers
441210Recreational Vehicle Dealers
441221Motorcycle Dealers
441222Boat Dealers
441229All Other Motor Vehicle Dealers
441300Automotive Parts, Accessories, & Tire Stores

Furniture and Home Furnishings Stores Top

442110Furniture Stores
442210Floor Covering Stores
442291Window Treatment Stores
442299All Other Home Furnishings Stores

Electronics and Appliance Stores Top

443111Household Appliance Stores
443112Radio, Television, & Other Electronics Stores
443120Computer & Software Stores
443130Camera & Photographic Supplies Stores

Building Material and Garden Equipment and Supplies Dealers Top

444110Home Centers
444120Paint & Wallpaper Stores
444130Hardware Stores
444190Other Building Material Dealers
444200Lawn & Garden Equipment & Supplies Stores

Food and Beverage Stores Top

445110Supermarkets and Other Grocery (except Convenience) Stores
445120Convenience Stores
445210Meat Markets
445220Fish & Seafood Markets
445230Fruit & Vegetable Markets
445291Baked Goods Stores
445292Confectionery & Nut Stores
445299All Other Specialty Food Stores
445310Beer, Wine, & Liquor Stores

Health and Personal Care Stores Top

446110Pharmacies & Drug Stores
446120Cosmetics, Beauty Supplies, & Perfume Stores
446130Optical Goods Stores
446190Other Health & Personal Care Stores

Gasoline Stations Top

447100Gasoline Stations (including convenience stores with gas)

Clothing and Clothing Accessories Stores Top

448110Men's Clothing Stores
448120Women's Clothing Stores
448130Children's & Infants' Clothing Stores
448140Family Clothing Stores
448150Clothing Accessories Stores
448190Other Clothing Stores
448210Shoe Stores
448310Jewelry Stores
448320Luggage & Leather Goods Stores

Sporting Goods, Hobby, Book, and Music Stores Top

451110Sporting Goods Stores
451120Hobby, Toy, & Game Stores
451130Sewing, Needlework, & Piece Goods Stores
451140Musical Instrument & Supplies Stores
451211Book Stores
451212News Dealers & Newsstands
451220Prerecorded Tape, Compact Disc, & Record Stores

General Merchandise Stores Top

452110Department Stores
452900Other General Merchandise Stores

Miscellaneous Store Retailers Top

453110Florists
453210Office Supplies & Stationery Stores
453220Gift, Novelty, & Souvenir Stores
453310Used Merchandise Stores
453910Pet & Pet Supplies Stores
453920Art Dealers
453930Manufactured (Mobile) Home Dealers
453990All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops)

Nonstore Retailers Top

454110Electronic Shopping & Mail-Order Houses
454210Vending Machine Operators
454311Heating Oil Dealers
454312Liquefied Petroleum Gas (bottled gas) Dealers
454319Other Fuel Dealers
454390Other Direct Selling Establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers)

Transportation and Warehousing Top

Air, Rail, and Water Transportation Top

481000Air Transportation
482110Rail Transportation
483000Water Transportation

Truck Transportation Top

484110General Freight Trucking, Local
484120General Freight Trucking, Long-distance
484200Specialized Freight Trucking

Transit and Ground Passenger Transportation Top

485110Urban Transit Systems
485210Interurban & Rural Bus Transportation
485310Taxi Service
485320Limousine Service
485410School & Employee Bus Transportation
485510Charter Bus Industry
485990Other Transit & Ground Passenger Transportation

Pipeline Transportation Top

486000Pipeline Transportation

Scenic & Sightseeing Transportation Top

487000Scenic & Sightseeing Transportation

Support Activities for Transportation Top

488100Support Activities for Air Transportation
488210Support Activities for Rail Transportation
488300Support Activities for Water Transportation
488410Motor Vehicle Towing
488490Other Support Activities for Road Transportation
488510Freight Transportation Arrangement
488990Other Support Activities for Transportation

Couriers and Messengers Top

492110Couriers
492210Local Messengers & Local Delivery

Warehousing and Storage Top

493100Warehousing & Storage (except lessors of miniwarehouses & self-storage units)

Information Top

Publishing Industries (except Internet) Top

511110Newspaper Publishers
511120Periodical Publishers
511130Book Publishers
511140Directory & Mailing List Publishers
511190Other Publishers
511210Software Publishers

Motion Picture and Sound Recording Industries Top

512100Motion Picture & Video Industries (except video rental)
512200Sound Recording Industries

Broadcasting (except Internet) Top

515100Radio & Television Broadcasting
515210Cable & Other Subscription Programming

Telecommunications Top

517000Telecommunications (including paging, cellular, satellite, cable & other program distribution, resellers, other telecommunications, & internet service providers)

Data Processing Services Top

518210Data Processing, Hosting, & Related Services

Other Information Services Top

519100Other Information Services (including news syndicates, libraries, internet publishing & broadcasting)

Finance and Insurance Top

Depository Credit Intermediation Top

522110Commercial Banking
522120Savings Institutions
522130Credit Unions
522190Other Depository Credit Intermediation

Nondepository Credit Intermediation Top

522210Credit Card Issuing
522220Sales Financing
522291Consumer Lending
522292Real Estate Credit (including mortgage bankers & originators)
522293International Trade Financing
522294Secondary Market Financing
522298All Other Nondepository Credit Intermediation

Activities Related to Credit Intermediation Top

522300Activities Related to Credit Intermediation (including loan brokers, check clearing, & money transmitting)

Securities, Commodity Contracts, and Other Financial Investments and Related Activities Top

523110Investment Banking & Securities Dealing
523120Securities Brokerage
523130Commodity Contracts Dealing
523140Commodity Contracts Brokerage
523210Securities & Commodity Exchanges
523900Other Financial Investment Activities (including portfolio management & investment advice)

Insurance Carriers and Related Activities Top

524140Direct Life, Health, & Medical Insurance & Reinsurance Carriers
524150Direct Insurance & Reinsurance (except Life, Health & Medical) Carriers
524210Insurance Agencies & Brokerages
524290Other Insurance Related Activities (including third-party administration of insurance and pension funds)

Funds, Trusts, and Other Financial Vehicles Top

525100Insurance & Employee Benefit Funds
525910Open-End Investment Funds (Form 1120-RIC)
525920Trusts, Estates, & Agency Accounts
525990Other Financial Vehicles (including mortgage REITs & closed-end investment funds)

'Offices of Bank Holding Companies' and 'Offices of Other Holding Companies' are located under Top
Management of Companies (Holding Companies) Top .

Real Estate and Rental and Leasing Top

Real Estate Top

531110Lessors of Residential Buildings & Dwellings (including equity REITs)
531114Cooperative Housing (including equity REITs)
531120Lessors of Nonresidential Buildings (except Miniwarehouses) (including equity REITs)
531130Lessors of Miniwarehouses & Self-Storage Units (including equity REITs)
531190Lessors of Other Real Estate Property (including equity REITs)
531210Offices of Real Estate Agents & Brokers
531310Real Estate Property Managers
531320Offices of Real Estate Appraisers
531390Other Activities Related to Real Estate

Rental and Leasing Services Top

532100Automotive Equipment Rental & Leasing
532210Consumer Electronics & Appliances Rental
532220Formal Wear & Costume Rental
532230Video Tape & Disc Rental
532290Other Consumer Goods Rental
532310General Rental Centers
532400Commercial & Industrial Machinery & Equipment Rental & Leasing

Lessors of Nonfinancial Intangible Assets (except copyrighted works) Top

533110Lessors of Nonfinancial Intangible Assets (except copyrighted works)

Professional, Scientific, and Technical Services Top

Legal Services Top

541110Offices of Lawyers
541190Other Legal Services

Accounting, Tax Preparation, Bookkeeping, and Payroll Services Top

541211Offices of Certified Public Accountants
541213Tax Preparation Services
541214Payroll Services
541219Other Accounting Services

Architectural, Engineering, and Related Services Top

541310Architectural Services
541320Landscape Architecture Services
541330Engineering Services
541340Drafting Services
541350Building Inspection Services
541360Geophysical Surveying & Mapping Services
541370Surveying & Mapping (except Geophysical) Services
541380Testing Laboratories

Specialized Design Services Top

541400Specialized Design Services (including interior, industrial, graphic, & fashion design)

Computer Systems Design and Related Services Top

541511Custom Computer Programming Services
541512Computer Systems Design Services
541513Computer Facilities Management Services
541519Other Computer Related Services

Other Professional, Scientific, and Technical Services Top

541600Management, Scientific, & Technical Consulting Services
541700Scientific Research & Development Services
541800Advertising & Related Services
541910Marketing Research & Public Opinion Polling
541920Photographic Services
541930Translation & Interpretation Services
541940Veterinary Services
541990All Other Professional, Scientific, & Technical Services

Management of Companies (Holding Companies) Top

551111Offices of Bank Holding Companies
551112Offices of Other Holding Companies

Administrative and Support and Waste Management and Remediation Services Top

Administrative and Support Services Top

561110Office Administrative Services
561210Facilities Support Services
561300Employment Services
561410Document Preparation Services
561420Telephone Call Centers
561430Business Service Centers (including private mail centers & copy shops)
561440Collection Agencies
561450Credit Bureaus
561490Other Business Support Services (including repossession services, court reporting, & stenotype services)
561500Travel Arrangement & Reservation Services
561600Investigation & Security Services
561710Exterminating & Pest Control Services
561720Janitorial Services
561730Landscaping Services
561740Carpet & Upholstery Cleaning Services
561790Other Services to Buildings & Dwellings
561900Other Support Services (including packaging & labeling services, & convention & trade show organizers)

Waste Management and Remediation Services Top

562000Waste Management & Remediation Services

Educational Services Top

611000Educational Services (including schools, colleges, & universities)

Health Care and Social Assistance Top

Offices of Physicians and Dentists Top

621111Offices of Physicians (except mental health specialists)
621112Offices of Physicians, Mental Health Specialists
621210Offices of Dentists

Offices of Other Health Practitioners Top

621310Offices of Chiropractors
621320Offices of Optometrists
621330Offices of Mental Health Practitioners (except Physicians)
621340Offices of Physical, Occupational & Speech Therapists, & Audiologists
621391Offices of Podiatrists
621399Offices of All Other Miscellaneous Health Practitioners

Outpatient Care Centers Top

621410Family Planning Centers
621420Outpatient Mental Health & Substance Abuse Centers
621491HMO Medical Centers
621492Kidney Dialysis Centers
621493Freestanding Ambulatory Surgical & Emergency Centers
621498All Other Outpatient Care Centers

Medical and Diagnostic Laboratories Top

621510Medical & Diagnostic Laboratories

Home Health Care Services Top

621610Home Health Care Services

Other Ambulatory Health Care Services Top

621900Other Ambulatory Health Care Services (including ambulance services & blood & organ banks)

Hospitals Top

622000Hospitals

Nursing and Residential Care Facilities Top

623000Nursing & Residential Care Facilities

Social Assistance Top

624100Individual & Family Services
624200Community Food & Housing, & Emergency & Other Relief Services
624310Vocational Rehabilitation Services
624410Child Day Care Services

Arts, Entertainment, and Recreation Top

Performing Arts, Spectator Sports, and Related Industries Top

711100Performing Arts Companies
711210Spectator Sports (including sports clubs & racetracks)
711300Promoters of Performing Arts, Sports, & Similar Events
711410Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures
711510Independent Artists, Writers, & Performers

Museums, Historical Sites, and Similar Institutions Top

712100Museums, Historical Sites, & Similar Institutions

Amusement, Gambling, and Recreation Industries Top

713100Amusement Parks & Arcades
713200Gambling Industries
713900Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers)

Accommodation and Food Services Top

Accommodation Top

721110Hotels (except Casino Hotels) & Motels
721120Casino Hotels
721191Bed & Breakfast Inns
721199All Other Traveler Accommodation
721210RV (Recreational Vehicle) Parks & Recreational Camps
721310Rooming & Boarding Houses

Food Services and Drinking Places Top

722110Full-Service Restaurants
722210Limited-Service Eating Places
722300Special Food Services (including food service contractors & caterers)
722410Drinking Places (Alcoholic Beverages)

Other Services Top

Repair and Maintenance Top

811110Automotive Mechanical & Electrical Repair & Maintenance
811120Automotive Body, Paint, Interior, & Glass Repair
811190Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes)
811210Electronic & Precision Equipment Repair & Maintenance
811310Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair & Maintenance
811410Home & Garden Equipment & Appliance Repair & Maintenance
811420Reupholstery & Furniture Repair
811430Footwear & Leather Goods Repair
811490Other Personal & Household Goods Repair & Maintenance

Personal and Laundry Services Top

812111Barber Shops
812112Beauty Salons
812113Nail Salons
812190Other Personal Care Services (including diet & weight reducing centers)
812210Funeral Homes & Funeral Services
812220Cemeteries & Crematories
812310Coin-Operated Laundries & Drycleaners
812320Drycleaning & Laundry Services (except Coin-Operated)
812330Linen & Uniform Supply
812910Pet Care (except Veterinary) Services
812920Photofinishing
812930Parking Lots & Garages
812990All Other Personal Services

Religious, Grantmaking, Civic, Professional, and Similar Organizations Top

813000Religious, Grantmaking, Civic, Professional, & Similiar Organizations (including condominium and homeowners associations)
813930Labor Unions and Similar Labor Organizations

921000Governmental Instrumentality or Agency
ERISA COMPLIANCE QUICK CHECKLIST
Compliance with the Employee Retirement Income Security Act (ERISA) begins with knowing the rules. Plan administrators and other plan officials can use this checklist as a quick diagnostic tool for assessing a plan's compliance with certain important ERISA rules; it is not a complete description of all ERISA's rules and it is not a substitute for a comprehensive compliance review. Use of this checklist is voluntary, and it should not be filed with your Form 5500.
If you answer 'No' to any of the questions below, you should review your plan's operations because you may not be in full compliance with ERISA's requirements.

1. Have you provided plan participants with a summary plan description, summaries of any material modifications of the plan, and annual summary financial reports?

2. Do you maintain copies of plan documents at the principal office of the plan administrator for examination by participants and beneficiaries?

3. Do you respond to written participant inquires for copies of plan documents and information within 30 days?

4. Does your plan include written procedures for making benefit claims and appealing denied claims, and are you complying with those procedures?

5. Is your plan covered by a fidelity bond against losses due to fraud or dishonesty?

6. Are the plan's investments diversified so as to minimize the risk of large losses?

7. If the plan permits participants to select the investments in their plan accounts, has the plan provided them with enough information to make informed decisions?

8. Has a plan official determined that the investments are prudent and solely in the interest of the plan's participants and beneficiaries, and evaluated the risks associated with plan investments before making the investments?

9. Did the employer or other plan sponsor send participant contributions to the plan on a timely basis?

10. Did the plan pay participant benefits on time and in the correct amounts?

11. Did the plan give participants and beneficiaries 30 days advance notice before imposing a 'blackout period' of at least three consecutive business days during which participants or beneficiaries of a 401(k) or other individual account pension plan were unable to change their plan investments, obtain loans from the plan, or obtain distributions from the plan?
If you answer 'Yes' to any of the questions below, you should review your plan's operations because you may not be in full compliance with ERISA's requirements.

1. Has the plan engaged in any financial transactions with persons related to the plan or any plan official? (For example, has the plan made a loan to or participated in an investment with the employer?)

2. Has the plan official used the assets of the plan for his/her own interest?

3. Have plan assets been used to pay expenses that were not authorized in the plan document, were not necessary to the proper administration of the plan, or were more than reasonable in amount?
If you need help answering these questions or want additional guidance about ERISA requirements, a plan official should contact the U.S. Department of Labor Employee Benefits Security Administration office in your region or consult with the plan's legal counsel or professional employee benefit advisor.