### Question
How is the "eligible investment advice arrangement" defined?


### Answer
The term **eligible investment advice arrangement** is defined in *26 U.S.C. § 4975* as follows -

> an arrangement—


(i) which either—


(I) provides that any fees (including any commission or other compensation) received by the fiduciary adviser for investment advice or with respect to the sale, holding, or acquisition of any security or other property for purposes of investment of plan assets do not vary depending on the basis of any investment option selected, or


(II) uses a computer model under an investment advice program meeting the requirements of subparagraph (C) in connection with the provision of investment advice by a fiduciary adviser to a participant or beneficiary, and


  

(ii) with respect to which the requirements of subparagraphs (D), (E), (F), (G), (H), and (I) are met

#### Citation:
  - *26 U.S.C. § 4975*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

