Independent SEC-Registered Fiduciary
Plan Sponsor Resource Library

The Fiduciary Hub

A plan sponsor’s guide to fiduciary governance. Practical, educational resources to help you understand — and document — how you’re meeting your legal duties under ERISA.

The Five ERISA Fiduciary Pillars

Under ERISA, plan sponsors who exercise discretion over their 401(k) plan are legal fiduciaries. That role comes with 5 core legal duties owed to plan participants:

1. Exclusive Purpose Duty

Acting solely in the interest of participants and beneficiaries to provide benefits and pay reasonable plan expenses.

2. Prudent Man Rule

Discharging duties with the care, skill, prudence, and diligence of a knowledgeable professional under similar circumstances.

3. Diversification Duty

Diversifying plan investments to minimize the risk of large losses unless it is clearly prudent not to do so.

4. Plan Document Compliance

Following the terms of the governing plan documents insofar as they are consistent with ERISA statutory law.

5. Reasonable Fee Governance

Ensuring advisor and recordkeeper fees, administrative costs, and investment fund expenses are reasonable relative to services provided.

Not sure where your plan stands?

Our complimentary 401(k) Fee & Fiduciary Benchmarking Study gives you a clear look at your plan’s fees and investment lineup.

Request Free Benchmark

📚 Fiduciary Resources & Downloads

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2026 Fiduciary Calendar

Key compliance deadlines, Form 5500 dates, and quarterly committee review schedule.

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3(21) vs. 3(38) Fiduciary Advisor Brief

Understanding co-fiduciary vs full discretionary investment management under ERISA.

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Do Alternative Assets Belong in 401(k) Plans?

Evaluating private equity, real estate, and alternatives in participant lineups.

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Captive Advisors vs. Independent Advisors

Comparing broker-dealer proprietary products against independent fee-only advice.

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2026 Litigation Summary Against Plan Sponsors

Analysis of recent excess fee lawsuits and defense strategies for 401(k) trustees.

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Revenue Sharing Guidelines

How indirect compensation and 12b-1 fees impact plan participant investment returns.

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Why Should You Benchmark Your Plan?

Demonstrating procedural prudence under ERISA 404(a)(1) through market fee studies.

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2026 SECURE Act 2.0 Requirements

Mandatory auto-enrollment, student loan match, and emergency savings account compliance.

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2026 Plan Sponsor Fiduciary Checklist

Annual audit preparation checklist for investment committees and HR directors.

Need Fiduciary Guidance?

Charter Wealth Management provides independent ERISA 3(21) and 3(38) fiduciary consulting to plan sponsors in Raleigh, NC and across the US.

Contact Advisory Team