As a plan fiduciary, Guideline maintains an ERISA bond covering your plan, which provides protection in the event of a claim of lost plan assets due to fraudulent or dishonest acts by Guideline. Since ERISA generally requires that every fiduciary of an employee benefit plan and every person who handles funds or other property of such a plan shall be bonded, you may want to consult your legal counsel to determine whether other individuals, such as your trustee, who may be managing your plan funds will need additional bonding for your company.