Thank you for contacting the U.S. Securities and Exchange Commission

The U.S. Securities and Exchange Commission administers and enforces the federal laws that govern the sale and trading of stocks, bonds, mutual funds, and other securities.

The U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) has oversight of 401(k), pension and retirement plans. If you have a question or complaint involving your 401(k), pension or retirement plan, please contact:

U.S. Department of Labor
Employee Benefits Security Administration
Division of Technical Assistance and Inquiries
200 Constitution Avenue, NW, Room N5625
Washington, D.C. 20210
Toll-Free: 1-866-444-EBSA (3272)
Phone: (202) 219-8776

You can find information about pensions on EBSA's home page. You can also learn how fees and expenses affect the total return you will receive for retirement from your 401(k) plan.

http://www.sec.gov/complaint/401k.htm