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93 documents · 0.51sAllIRCERISAPBGCJoint Board
  1. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …(D) 1. Rule Familiarization: A. Legal professional reviews proposed rule (First year)   21,586 0.5 $187.58 $2,024,551 −$6,073,653   21,586 1 187.58 4,049,102 −4,049,102 ( printed page 46620) Primary Assumption 21,586 2 187.58 8,098,204 0   21,586 4 187.58 16,196,408 8,098,204   21,586 5 187.58 20,245,509 12,147,306 2. …
  2. ERISA § 4070(a) (29 U.S.C. § 1370) — Enforcement authority relating to terminations of single-employer plans
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) In general Any person who is with respect to a single-employer plan a fiduciary, contributing sponsor, member of a contributing sponsor's controlled group, participant, or beneficiary, and is adversely affected by an act or practice of any party (other than the corporation) in violation of any provision of sect…
  3. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026
    …ysical notices mailed to participants. Back to Citation 170.  This cost is estimated as: 2 hours × $187.58 hourly wage rate for attorney × 811 issuers = $304,255. Back to Citation 171.  This cost is estimated as: 1 hours × $187.58 hourly wage rate for attorney × 811 issuers = $152,127. Back to Citation 172.  This is es…
  4. ERISACode / StatuteJan 6, 2017related by meaning
    (b)(5) (5) such plan is an excess benefit plan (as defined in section 1002(36) of this title) and is unfunded.
  5. ERISACode / StatuteJan 6, 2025related by meaning
    (a)(11) (11) in the case of a multiemployer plan, by an employee representative, or any employer that has an obligation to contribute to the plan, (A) to enjoin any act or practice which violates subsection (k) of section 1021 of this title (or, in the case of an employer, subsection (l) of such section), or (B) to obt…
  6. ERISA § 206(a)(3) (29 U.S.C. § 1056) — Form and payment of benefits
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(3) (3) the participant terminates his service with the employer.
  7. 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…
  8. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …s activity in the institutional market. Some of the commenters thought the proposal would result in ERISA fiduciary status being applied outside of a relationship of trust and confidence. Many of these commenters also objected to the possibility that one-time advice could ever lead to ERISA fiduciary status.[187]
  9. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024
    …s regulation.” Back to Citation 30.  NAIC Model Regulation section 6.C(2)(h). Back to Citation 31.  ERISA section 408(a)(2), (3); 29 U.S.C. 1108(a)(2), (3); Code section 4975(c)(2)(B), (C). Back to Citation 32.  NAIC Model Regulation at section 5.I. Back to Citation 33.
  10. ERISA § 4042(d)(2)(E) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (d)(2)(E) (E) each employer who has an obligation to contribute, within the meaning of section 1392(a) of this title, under a multiemployer plan, and (d)(2)(F) (F) each employee organization which, for purposes of collective bargaining, represents plan participants employed by an employer described in subparagraph (C),…
  11. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023
    …g)(1). Back to Citation 186.  86 FR 56009 through 56010. Back to Citation 187.   See Section 504 of ERISA (providing DOL with authority to determine whether any person has violated or is about to violate any provision of ERISA or any regulation or order thereunder, including with regard to group health plans); section …
  12. Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    IRCRevenue ProceduresModified Dec 29, 2025
    …OR EMPLOYEE PLANS RULINGS AND AGREEMENTS DECLINES TO ISSUE A LETTER RULING OR DETERMINATION LETTER? 187 .01 In general 187 .02 Notification of appropriate Service official 187 .03 Refunds of user fees 187 PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS PART IIA. REQUESTING DETERMINATION LETTERS SECTION 8. IN WHAT…
  13. Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
    IRCRevenue ProceduresJan 2, 2020
    …cations on Form 5307 185 .03 Determination letter applications on Form 5300 185 .04 Scope of review 187 .05 Submission period 187 .06 Reliance equivalent to determination letter 187 SECTION 12B. WHEN MAY AN ADOPTER OF A PRE-APPROVED PLAN (STANDARDIZED OR NONSTANDARDIZED) SUBMIT A DETERMINATION LETTER APPLICATION? 187 .…
  14. Treas. Reg. § 1.417(e)-1(d)(3)(ii)(B) — Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
    IRCRegulationsJan 19, 2024
    less than $187,776 (that is, $1,500 × 12 × 10.432). (4) Analysis of minimum amount of the total single-sum distribution. To satisfy the requirements of section 417(e)(3) and this paragraph (d), the total single-sum distribution received by Q may not be less than the sum of the minimum single-sum distribution with respe…
  15. 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…
  16. Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
    IRCRevenue ProceduresJan 2, 2018
    …C? 184 .01 Scope 184 .02 Forms 184 .03 Supplemental information 185 .04 Compliance with Title IV of ERISA 185 .05 Termination prior to time for amending for change in law 185 .06 Restatement not required for terminating plan 185 SECTION 16. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR GROUP TRUSTS? 186 .01 S…
  17. ERISA § 4050(c) (29 U.S.C. § 1350) — Missing participants
    PBGCCode / StatuteJan 6, 2017related by meaning
    (c) (c) Multiemployer plans The corporation shall prescribe rules similar to the rules in subsection (a) for multiemployer plans covered by this subchapter that terminate under section 1341a of this title.
  18. Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
    IRCRevenue ProceduresJan 2, 2019
    mpliance with Title IV of ERISA 184 .05 Termination prior to time for amending for change in law 184 .06 Restatement not required for terminating plan 184 SECTION 16. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR GROUP TRUSTS? 184 .01 Scope 184 .02 Required information 185 .03 Forms 185 SECTION 17. WHAT ARE T…
  19. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    …oyalty had been calculated without using the stacking principle, the royalty would have been $4,666,187. If true, this means that 3M Brazil overpaid the trademark royalty to 3M Company by $438,569, which is the difference between $5,104,756 and $4,666,187. But petitioner does not assert that the income of the 3M consol…
  20. ERISACode / StatuteJan 6, 2025related by meaning
    (a) (a) Requisite bonding of plan officials Every fiduciary of an employee benefit plan and every person who handles funds or other property of such a plan (hereafter in this section referred to as "plan official") shall be bonded as provided in this section; except that—