---
title: "Table payments between the plan and parties in interest"
url: "https://ailawframework.com/practice/superannuation/build-a-related-party-income-and-expenditure-table-for-the-fund/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A27-T1-R13-US"
practice_area: "Superannuation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Table payments between the plan and parties in interest

> From the accounts the lawyer supplies, list each payment or transfer, the other party, and whether the file calls that party a party in interest. Do not decide that a payment is prohibited.

Canonical page: https://ailawframework.com/practice/superannuation/build-a-related-party-income-and-expenditure-table-for-the-fund/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Superannuation](https://ailawframework.com/practice/superannuation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | From the accounts the lawyer supplies, list each payment or transfer, the other party, and whether the file calls that party a party in interest. Do not decide that a payment is prohibited. |
| What the lawyer must review | Except as section 1108 provides, 29 U.S.C. § 1106(a)(1) forbids a fiduciary who knows or should know to cause the plan to sell, lease or exchange property with a party in interest, to lend or extend credit, to furnish goods, services or facilities, or to transfer or use plan assets for a party in interest. Section 1106(b) forbids self-dealing, acting for an adverse party, and receiving personal consideration. Section 1106(c) treats some transfers of mortgaged property as a sale. Section 1108 was not opened, so do not name an exemption. You decide whether a row is a prohibited transaction. |
| Written for | United States |
| Applies to | [Build a related-party income and expenditure table for the fund](https://ailawframework.com/practice/superannuation/build-a-related-party-income-and-expenditure-table-for-the-fund.md) |

## Checking plan

- What the AI does: From the accounts the lawyer supplies, list each payment or transfer, the other party, and whether the file calls that party a party in interest. Do not decide that a payment is prohibited.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not name an exemption. Section 1108 was not opened.
- A table of payments is not a finding of a breach.

## Sources

- [29 U.S.C. § 1106, Prohibited transactions](https://www.law.cornell.edu/uscode/text/29/1106) (checked 2026-10-22)
- [29 U.S.C. § 1104, Fiduciary duties](https://www.law.cornell.edu/uscode/text/29/1104) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*