ERISACourt RulingsSep 17, 2026
ete withdrawal under
§ 1386(b).
The Fund protests, believing that our reasoning unduly
narrows § 1381(b)(1)(B)’s reference to § 1386 by inserting only § 1386(a) in its place. See Perfection Bakeries, 147 F.4th at 1320.
But this is not the case; one need only consider the sequencing
of events and the relevant statutory …
Notice 2009-86 — Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final e… IRCNoticesNov 16, 2009
…in section 414(d). The regulations were published in the Federal Register as T.D. 9325, 2007-1 C.B. 1386 (72 FR 28604) on May 22, 2007. In Notice 2008-98, the effective date for governmental plans was extended to plan years beginning on or after January 1, 2011. Taking into account this extension, the NRA regulations w…
PBGCCode / StatuteJan 6, 2017★ strong match
(a) (a) Furnishing of information by employer to plan sponsor An employer shall, within 30 days after a written request from the plan sponsor, furnish such information as the plan sponsor reasonably determines to be necessary to enable the plan sponsor to comply with the requirements of this part.
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
…ortability and Accountability Act of 1996 (Pub. L. 104-191, 110 Stat. 1936) (1996)) (HIPAA) amended ERISA to provide for, among other things, improved portability and continuity of health insurance coverage. HIPAA also added section 101(g) to ERISA, 29 U.S.C. 1021(g), providing the Secretary with the authority to requi…
PBGCCode / StatuteJan 6, 2017related by meaning
(i) (i) The preceding provisions of this section shall not apply with respect to amendments made to this subchapter in provisions enacted after October 22, 1986.
91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure ERISAProposed Rules (FR)Proposed Jan 30, 2026★ strong match
cy or instrumentality of any of the foregoing.” ERISA section 3(32); 29 U.S.C. 1002(32).
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102.
29 U.S.C. 1191b.
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103. See Field Assistance Bulletin No. 2021-03, Q&A 3 (“ERISA section 733(c)(2) provides that certain benefits are not subject to certain requirements of Part 7 of ERISA if …
Notice 2024-73 — Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Empl… IRCNoticesOct 21, 2024
o the eligibility rules for ERISA LTPT employees under section 202(c) of ERISA apply to a section 403(b) plan that is not subject to title I of ERISA? A-1: No. Although section 125(a)(2)(B)(i) of the SECURE 2.0 Act provides a conforming amendment to section 403(b)(12)(A) of the Code that references section 202(c) of ER…
83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans ERISAProposed Rules (FR)Proposed Oct 23, 2018★ strong match
…. 2017); 2012 GAO report, at 10,
https://www.gao.gov/products/GAO-18-111SP.
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18.
ERISA also covers benefit plans established or maintained by employee organizations and such plains operated by both employers and employee organizations.
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19.
See
83 FR at 28912, 28920.
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PBGCCode / StatuteJan 6, 2025
(a) (a) The amount of an employer's liability for a partial withdrawal, before the application of sections 1399(c)(1) and 1405 of this title, is equal to the product of—
(a)(1) (1) the amount determined under section 1391 of this title, and adjusted under section 1389 of this title if appropriate, determined as if the …
PBGCCode / StatuteJan 5, 2015related by meaning
§§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans ERISAFinal Rules (FR)Jul 31, 2019★ strong match
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123.
The Pew Charitable Trusts, “Employer Barriers to and Motivations for Offering Retirement Benefits,” 2017.
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124. Transamerica Center for Retirement Studies, “All About Retirement: An Employer Survey, 17th Annual Transamerica Retirement Survey” (Aug. 2017).
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125.
T…
PBGCPBGC Opinion LettersJul 7, 1993
…r t est ing peri od
includes the curr ent plan year and the t wo immediately preceding
plan year s. ERISA
§
4205(b)( 1)(B)( i), [*2] 29 U.S.C. § 1385(b)( 1)(B)( i). The cont ribu ti on
base units i n the high base year i s an average
of
the two highest ye arly co ntributio n bas e unit am ounts in the 5 p lan year s im…
90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974 ERISAFinal Rules (FR)Jul 1, 2025related by meaning
…TARY INFORMATION:
I. Background and Discussion The Employee Retirement Income Security Act of 1974 (ERISA) is a comprehensive Federal law that sets minimum standards for most voluntarily established employee benefit plans in private industry. Title I of ERISA protects the interests of participants and their beneficiari…
80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
…(S.B. 1234) (West); Oregon 2015 Session Laws, Ch. 557 (H.B. 2960) (June 2015).
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5. ERISA includes several express exemptions in section 4(b) from coverage under Title I, for example, for pension plans established or maintained by governmental entities or churches for their employees, certain foreign pl…
PBGCCode / StatuteJan 3, 2007related by meaning
Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
ERISACode / StatuteJan 24, 2020related by meaning
(c) (c) Individual statement furnished by administrator to participants setting forth information in administrator's Internal Revenue registration statement and notification of forfeitable benefits Each administrator required to register under section 6057 of title 26 shall, before the expiration of the time prescribed…
85 FR 59132 — Pension Benefit Statements-Lifetime Income Illustrations ERISAFinal Rules (FR)Sep 18, 2020related by meaning
…ation, (202) 693-8500. This is not a toll-free number.
SUPPLEMENTARY INFORMATION:
A. Background
(1) ERISA Section 105
Historically, section 105(a) of the Employee Retirement Income Security Act (ERISA) has required plan administrators of defined contribution plans to provide periodic pension benefit statements to parti…
ERISADOL Technical ReleasesJun 17, 2026related by meaning
…e whole law, and to its object and policy” in deciding what type of benefit programs are covered by ERISA). ↩ See FAB 2004-01 (April 7, 2004) and FAB 2006-02 (October 27, 2006) which came to similar conclusions regarding employers’ involvement with Health Savings Accounts. ↩
29 C.F.R. 2510.3-2(d)(1)(iii). ↩
See Interpr…
84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019 ERISAFinal Rules (FR)Jan 23, 2019related by meaning
documents upon request under ERISA 101(k) and (l); failure to furnish notices under 101(j) and 514(e)(3)—each statutory recipient a separate violation 29 CFR 2575.1-3
$1,693
$1,736.
EBSA
Employee Retirement Income Security Act
Section 502(c)(5)—Per day for each failure to file annual report for Multiple Employer Welfar…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016★ strong match
ties under ERISA § 701(f)(3)(B)(i)(l)—each employee a separate violation.
2009
1.10020
110
100
250
110.
29 U.S.C. 1132(c) (9)(B)/ERISA § 502(c)(9) (B) Up to $100 per day for each failure by a plan administrator to timely provide to any State information required to be disclosed under ERISA § 701(f)(3)(B)(ii), regarding…