89 FR 4215 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements IRCProposed Rules (FR)Proposed Jan 23, 2024
on ten specific sections of SECURE 2.0 that amend ERISA or otherwise impact, directly or indirectly, ERISA's reporting and disclosure requirements.[2] At that time, the Labor Department stated its intention to move forward in the short term with a separate initiative, in coordination with the Treasury Department and PB…
89 FR 22971 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements IRCProposed Rules (FR)Proposed Apr 3, 2024
…equirements under the Internal Revenue Code (Code) and the Employee Retirement Income Security Act (ERISA) for retirement plans. The Agencies are directed to then report to Congress on the effectiveness of these reporting and disclosure requirements, including recommendations to consolidate, simplify, standardize, and …
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…
PBGCCode / StatuteJan 6, 2017related by meaning
(b)(2)(B)(iii) (iii) the reason for any change in the determination of the employer's liability or schedule of liability payments.
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…
ERISACode / StatuteJan 6, 2017related by meaning
(a) (a) In general Except as provided in subsection (b) or (c) and in sections 1051, 1081, and 1101 of this title, this subchapter shall apply to any employee benefit plan if it is established or maintained—
(a)(1) (1) by any employer engaged in commerce or in any industry or activity affecting commerce; or
(a)(2) (2) …
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…
PBGCCode / StatuteJan 6, 2017related by meaning
(f)(5) (5) The liability of the party furnishing a bond or escrow under this subsection shall be reduced, upon the payment of the bond or escrow to the plan, by the amount thereof.
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026
…nal work published 2017).
Back to Citation
68.
SHRM,
Request for Information on SECURE 2.0 Section 319, Effectiveness of Reporting and Disclosure Requirements
(May 22, 2024),
https://www.regulations.gov/comment/EBSA-2024-0001-0024.
Back to Citation
69.
SPARK Institute,
Request for Information on SECURE 2.0 Section …
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023
…companies
Mutual fund underwriters
Rule Review:
Total
$1,261,973
$296,372
$56,406
$6,374
Per-Entity
319
319
319
319
Disclosure:
Total:
9,239,440
18,802
Per-Entity
2,434
106
Policies and Procedures:
Total
141,048
Per-Entity
1,115
Retrospective Review:
Total
1,942,755
Per-Entity
10,976
Recordkeeping:
Total
4,405,817
56,4…
ERISACode / StatuteJan 8, 2008related by meaning
(b) (b) Omitted.
T.D. 9694 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov… IRCTreasury DecisionsOct 6, 2014
…− $82,270) is the increase in the present value of the future payment for X’s 2016 taxable year; $4,319 ($90,703 − $86,384) is the increase in the present value of the future payment for X’s 2017 taxable year; $4,535 ($95,238 − $90,703) is the increase in the present value of the future payment for X’s 2018 taxable yea…
PBGCCode / StatuteJan 24, 2020related by meaning
(c)(3) (3) In the case of a plan established and maintained by more than one professional service employer, the plan shall not be treated as a plan described in subsection (b)(13) if, at any time after September 2, 1974, the plan has more than 25 active participants.
85 FR 20829 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Apr 15, 2020
…rity:
29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, rate set 319 is added at the end of the table to read as follows:
Appendix B to Part 4022—Lump Sum Interest Rates for PBGC Payments
* * * * *
( printed page 20830)
Rate set
For plans with a valuation date
Immediate
annuity rate
(…
IRCRegulationsMay 18, 2016
…esent value of Employee M's fractional rule benefit as of the last day of the 1995 plan year is $32,319 ($27,000 multiplied by 1.197, the actuarial present value factor for an annuity commencing at age 65 applicable to a 40-year-old employee, determined using the stated interest rate of 8.0 percent and the UP-84 mortal…
PBGCCode / StatuteJan 6, 2017related by meaning
(e) (e) Regulatory authority The corporation shall prescribe such regulations as are necessary to carry out the purposes of this section, including rules relating to what will be considered a diligent search, the amount payable to the corporation, and the amount to be paid by the corporation.
ERISACode / StatuteJan 6, 2017related by meaning
(a)(1)(C) (C) has a 1-year break in service (as defined in section 1053(b)(3)(A) of this title).
(a)(2) (2) If more than one employer adopts a plan, each such employer shall furnish to the plan administrator the information necessary for the administrator to maintain the records, and make the reports, required by parag…
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)(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 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—