Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to ERISA 340 (not yet in the library — opens the official source)
84 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 89 FR 43636 — Abandoned Plan Regulations
    ERISAFinal Rules (FR)May 17, 2024
    …s) × (75.3% proportion of small plans) × (10% abandonment rate of plans with firms in CHPT 7)] + (1,340 plans currently using the program); 11,500 participants ≉ 11,522 = 1,806 plans × 6.38 participants. Back to Citation 57.  6,000 ≉ 6,002 = [(12,900 CHPT 7) × (48% small plans offering DC plans) × (75.3% proportion of …
  2. 86 FR 66662 — Prescription Drug and Health Care Spending
    IRCFinal Rules (FR)Nov 23, 2021
    s, the total annual maintenance and reporting burden is estimated to be 965,340 hours with an equivalent total cost of approximately $137,451,960.[50] The Departments and OPM consider this to be an upper-bound estimate and expect maintenance costs to decline in succeeding years as issuers gain efficiencies and experien…
  3. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025★ strong match
    …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…
  4. ERISACode / StatuteJan 6, 2025related by meaning
    (37)(G)(vii) (vii) For purposes of this chapter and title 26, a plan making an election under this subparagraph shall be treated as maintained pursuant to a collective bargaining agreement if a collective bargaining agreement, expressly or otherwise, provides for or permits employer contributions to the plan by one or …
  5. 89 T.C. 287; 89 T.C. No. 25 — Larotonda v. Commissioner
    IRCCourt RulingsAug 13, 1987
    …uch, petitioner is deemed, pursuant to section 72(m)(4)(A), to have constructively received the $22,340.94 in levied funds as a distribution from the Keogh account. Sec. 1.72-17(d)(l), Income Tax Regs. This amount is includable in petitioners’ 1981 gross income to the extent deductions were obtained for the contributio…
  6. T.D. 9958 — This document sets forth temporary regulations implementing certain transparency requirements under section 204 of Division BB of Title II of the Consolidated …
    IRCTreasury DecisionsDec 6, 2021
    …nts Number of Responses Burden Hours Per Respondent Total Burden Hours Total Cost 519 519 1,860 965,340 $137,451,960 The Departments and OPM estimate the three-year average annual total burden for all 519 issuers and FEHB carriers to develop, build, and maintain needed IT systems changes to collect and aggregate the re…
  7. 108 T.C. No. 5 — George & Elam Campbell v. Commissioner
    IRCCourt RulingsFeb 18, 1997
    … at 501; H. Rept. 93-807, supra at 130-131, (1974), 1974-3 C.B. (Supp.) 365-366. Significantly, the ERISA conference report states, in pertinent part, as follows: In general, where contributions in excess of the deductible limits are made to an individual retirement account, no deduction is allowed for the excess amoun…
  8. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    …bition on royalt y payments affected only royalty payments to a commonly owned company. Id. at 339- 340. It held that First Security Bank had established the general principle that a section 482 allocation cannot be made unless “control was utilized to shift income”. Pro cter & Gamble Co. v. Commissioner , 95 T.C. at 3…
  9. 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.
  10. 75 FR 65263 — Definition of the Term “Fiduciary”
    ERISAProposed Rules (FR)Proposed Oct 22, 2010related by meaning
    …0210. SUPPLEMENTARY INFORMATION: A. Background The Employee Retirement Income Security Act of 1974 (ERISA) is a comprehensive statute designed to promote the interests of participants in employee benefit plans and their beneficiaries by establishing standards of conduct, responsibility, and obligation for fiduciaries o…
  11. 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…
  12. 88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    …equent years Burden hours Equivalent burden cost Burden hours Equivalent burden cost Legal 8,430 $1,340,036 8,430 $1,340,036 Total 8,430 1,340,036 8,430 1,340,036 For the purposes of this analysis, the Department assumes that, on average, an Independent Producer would receive 10 requests per year and that preparing and…
  13. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  14. IRCRegulationsSep 17, 2024
    …ensation and make the following elections: Employee Compensation Electivecontribution A $100,000 $4,340 B 60,000 2,860 C 45,000 1,250 (ii) For each employee, the ratio of elective contributions to the employee's compensation for the plan year is: Employee Ratio of elective contribution to compensation ADR(percent) A $4…
  15. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    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
  16. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Scope of coverage 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— (a)(1) (1) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation fo…
  17. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    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…
  18. 74 T.C. 1106; 2 Employee Benefits Cas. (BNA) 2385 — Federal Land Bank Asso. v. Commissioner
    IRCCourt RulingsAug 26, 1980
    …dy B. Freeman6,120 14. Betty J. Roberts5,700Elected 15. Hazel S. Willis5,520 16. Cathy T. Crawford5,340 17. Donna R. Pipes5,340 18. Marie Pangle5,340 19. Celia Anne Jackson5,100 20. Juanita Phillips4,920 21. Betty B. Nicholson4,440 22. Donna M. Ingle4,140 23. Sandra Mann4,020 *82 For the plan year beginning September 1…
  19. ERISA § 4002(h) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Advisory committee to corporation
  20. ERISA § 4222(e) (29 U.S.C. § 1402) — Reimbursements for uncollectible withdrawal liability
    PBGCCode / StatuteJan 6, 2025related by meaning
    (e) (e) Arrangements by corporation with private insurers for implementation of program; election of coverage by participating plans with private insurers The corporation may enter into arrangements with private insurers to carry out in whole or in part the program authorized by this section and may require plans which…