ERISACode / StatuteJan 6, 2025related by meaning
(43)(B)(iii)(II) (II) to the extent not otherwise delegated to another fiduciary by the pooled plan provider and subject to the provisions of section 1104(c) of this title, the investment and management of the portion of the plan's assets attributable to the employees of the employer (or beneficiaries of such employees…
ERISACode / StatuteJan 6, 2025related by meaning
(a)(1) (1) administratively feasible,
(a)(2) (2) in the interests of the plan and of its participants and beneficiaries, and
(a)(3) (3) protective of the rights of participants and beneficiaries of such plan.
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
dividual employers would not each have had to act as plan administrators under ERISA section 3(16) or as named fiduciaries under section 402 of ERISA. The Proposed Rule provided that an employer group or association or PEO could act as the “employer” sponsoring the plan within the meaning of section 3(5) of ERISA. This…
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…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
…critical status under § 305(b)(3)(C) treated as failure to file annual report. 29 U.S.C. 1132(c)(4)/ERISA § 502(c)(4)
Up to a $1000 per day for each:
• Failure to notify participants under ERISA § 101(j) of certain benefit restrictions and/or limitations arising under Internal Revenue Code section 436;
1993
1.63238
1,6…
ERISACode / StatuteJan 6, 2017related by meaning
(e)(2)(C) (C) under which such contributions are invested in accordance with regulations prescribed by the Secretary under section 1104(c)(5) of this title.
(e)(3) (3)
(e)(3)(A) (A) The plan administrator of an automatic contribution arrangement shall, within a reasonable period before such plan year, provide to each p…
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
…should be addressed further as part of any final rule.
C. Legal Background
1. Statutory Definitions ERISA section 4 governs the reach of ERISA and, accordingly, of the Department's authority over benefit plans. ERISA applies not to every benefit plan but only to an “employee benefit plan” sponsored “by any employer.” E…
80 FR 71936 — Interpretive Bulletin Relating to State Savings Programs That Sponsor or Facilitate Plans Covered by the Employee Retirement Income Security Act of 1974 ERISAFinal Rules (FR)Nov 18, 2015
e as any other prototype plan provider or employer sponsor of any ERISA-covered plan, and the arrangement would be fully and equally subject to ERISA. This conclusion is supported by the Department's position regarding state governmental participation in ERISA plans in another context. Pursuant to section 4(b)(1) of ER…
PBGCCode / StatuteJan 6, 2017related by meaning
(d) (d) Applicability of statutory prohibitions The prohibitions provided in section 1106(a) of this title do not apply to any action required or permitted under this part or to any arrangement relating to withdrawal liability involving the plan.
ERISACode / StatuteJan 4, 1995related by meaning
(a)(1) (1) as an administrator, fiduciary, officer, trustee, custodian, counsel, agent, employee, or representative in any capacity of any employee benefit plan,
(a)(2) (2) as a consultant or adviser to an employee benefit plan, including but not limited to any entity whose activities are in whole or substantial part d…
ERISACode / StatuteJan 4, 1995related by meaning
This part shall apply to any employee benefit plan described in section 1003(a) of this title (and not exempted under section 1003(b) of this title) other than—
(1) (1) an employee welfare benefit plan;
(2) (2) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred com…
ERISACode / StatuteJan 8, 2008related by meaning
(b) (b) Omitted.
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011★ strong match
…e Act provision to MEWAs and ECEs alike. Paragraph (a) of the proposal sets forth section 101(g) of ERISA that directs MEWAs that provide benefits consisting of medical care (within the meaning of section 733(a)(2) of ERISA) to register with the Secretary prior to operating in a State, and to report annually regarding …
ERISADOL Technical ReleasesApr 1, 2026
Stds. Enforcement v. Dillingham Const., N.A., 519 U.S. 316, 325 (1996); or if the existence of ERISA plans is “essential to the law’s operation”, id. Applying both tests, the Supreme Court has found that ERISA preempts statutes that forbid methods of calculating pension benefits that federal law permits, require emplo…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025
…arity of its rules and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). PBGC's legal authority for this rulemaking comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERIS…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025
…printed page 6895)
and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). Legal authority for this action comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERISA (Premium …
IRCCourt RulingsJun 4, 1984related by meaning
recognition that various provisions of ERISA were enacted in large part to replace the plan disqualification sanction with other pecuniary sanctions. In ERISA, Congress reacted to perceived abuses in the administration of employee benefit plans by establishing new and stricter standards of fiduciary responsibility, by…
PBGCFinal Rules (FR)Jun 6, 2024
…r this action comes from section 4002(b)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), which authorizes the Pension Benefit Guaranty Corporation (PBGC) to issue regulations to carry out the purposes of title IV of ERISA, and section 4044 of ERISA (Allocation of Assets). It also comes from section 4…
81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees ERISAFinal Rules (FR)Aug 30, 2016related by meaning
…., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
ERISACode / StatuteJan 4, 1995related by meaning
(a)(6) (6) such other matter as any of the committees referred to in section 1221 of this title may refer to it.