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BANKRUPTCY

* Abandoned plan procedures for plans maintained by employers in Chapter 7 bankruptcy, (Ch6/SecIV/PtG.6.b.4))

* Anti-assignment rule: application to bankruptcy, (Ch3B/SecXI/PtB)

* Anti-cutback relief for eliminating certain "prohibited payment" options under IRC §436(d) for DB plan maintained by employer in bankruptcy reorganization, (Ch6/SecIII/PtD.2.j.)

* Bankruptcy trustee has no jurisdiction over use of plan assets to pay for service provider expenses, (Ch3B/SecXI/PtB.8.)

* Dischargeable debts

- Fiduciary liability to ERISA plans is non-dischargeable debt only if it relates to misappropriation of or failure to account for funds, (Ch13B/SecII/PtI.11.)

* Fiduciary liability: discharge of debt to plan, see Dischargeable debts above

* Minimum funding issues, see (Ch1A/Def-EBSA)

* Plan loans, effect of bankruptcy on, see PARTICIPANT LOANS

* Protection of benefits from bankruptcy estate, see ANTIASSIGNMENT RULE

BASIS, see TAXATION OF BENEFITS

BENEFICIARY, see DEATH BENEFITS, MINIMUM DISTRIBUTION RULES

BENEFITING, see COVERAGE TESTING

BENEFITS, RIGHTS AND FEATURES, (Ch9/SecX), see also NONDISCRIMINATION TESTING

BLACKOUT PERIODS

* Fiduciary safe harbor with respect to certain investment changes: participants deemed to retain control, see PARTICIPANT-DIRECTED INVESTMENTS

* Notice requirements, see DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES

BOARD OF DIRECTORS

* Fiduciary: determining status of director as a fiduciary, see FIDUCIARY

BONDING REQUIREMENTS, see FIDUCIARY DUTY (Ch13B)

BONUS PROGRAM, see EMPLOYEE BENEFIT PLAN

B-ORG, see RELATED ORGANIZATIONS (Affiliated service group)

BREAK IN SERVICE, see ELIGIBILITY RULES, SERVICE CREDITING RULES, VESTING RULES

BROKER

* Fiduciary: determining status of broker as fiduciary, see FIDUCIARY