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1. 85 FR 31714 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)
   IRCProposed Rules (FR)Proposed May 27, 2020
   added to read as follows: § 31.3405(a)-1 Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments. (a) The following questions and answers relate to Federal income tax withholding on periodic payments under section 3405(a), as amended by section 11041(c)(2)(G) of the …
2. 84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b)
   IRCProposed Rules (FR)Proposed May 31, 2019
   bution. Under section 3405(b)(2), an individual generally may elect not to have section 3405(b)(1) apply with respect to any nonperiodic distribution. Section 3405(e)(2) defines a periodic payment as a designated distribution that is an annuity or similar periodic payment. Section 3405(e)(3) defines a nonperiodic distr…
3. 89 FR 84079 — Withholding on Certain Distributions Under Section 3405(a) and (b)
   IRCFinal Rules (FR)Oct 21, 2024
   bution. Under section 3405(b)(2), an individual generally may elect not to have section 3405(b)(1) apply with respect to any nonperiodic distribution. Section 3405(e)(2) defines a periodic payment as a designated distribution that is an annuity or similar periodic payment. Section 3405(e)(3) defines a nonperiodic distr…
4. 85 FR 61813 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)
   IRCFinal Rules (FR)Oct 1, 2020
   iable in amount. 2. Withholding on Periodic Payments Section 3405(a) requires the payor of any periodic payment to withhold from ( printed page 61814) the payment as if the payment were wages paid by an employer to an employee, unless an individual has elected under section 3405(a)(2) not to have withholding apply, sub…
5. Treas. Reg. § 31.3405(c)-1 — Withholding on eligible rollover distributions; questions and answers..
   IRCRegulationsSep 17, 2024
   …lowing questions and answers relate to withholding on eligible rollover distributions under section 3405(c) of the Internal Revenue Code of 1986, as added by section 522(b) of the Unemployment Compensation Amendments of 1992 (Public Law 102-318, 106 Stat. 290) (UCA). For additional UCA guidance under sections 401(a)(31…
6. ERISA § 408(b)(20)(E)(iii)(II) (29 U.S.C. § 1108) — Exemptions from prohibited transactions
   ERISACode / StatuteJan 6, 2025related by meaning
   (b)(20)(E)(iii)(II) (II) to restore to the plan or affected account any profits made through the use of assets of the plan. (b)(21) (21) The provision of a de minimis financial incentive described in section 401(k)(4)(A) or section 403(b)(12)(A) of title 26.
7. 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, 2019related by meaning
   …d/or the employees of other members of the controlled group to be an employer within the meaning of ERISA section 3(5). Back to Citation 147.
8. ERISA § 104(e) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
   ERISACode / StatuteJan 6, 2025related by meaning
   (e) (e) Cross references For regulations respecting coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.
9. ERISA § 4219(b)(2)(B)(iii) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
   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.
10. ERISA § 514(e)(2)(C) (29 U.S.C. § 1144) — Other laws
    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…
11. ERISA § 507(b) (29 U.S.C. § 1137) — Administration
    ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
12. ERISA § 209(a)(1)(C) (29 U.S.C. § 1059) — Recordkeeping and reporting requirements
    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…
13. Treas. Reg. § 31.3405(a)-1(a) — Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments.
    IRCRegulationsOct 1, 2020
    …answers in this section relate to Federal income tax withholding on periodic payments under section 3405(a), as amended by section 11041(c)(2)(G) of the Tax Cuts and Jobs Act (Pub. L. 115-97, 131 Stat. 2054 (2017)). The withholding rules of section 3405(a) do not apply to periodic payments that are eligible rollover di…
14. 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.
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. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    … —(1) Civil penalties and procedures. For information on civil penalties under section 502(c)(5) of ERISA for persons who fail to file the information required under this section, see § 2560.502c-5. For information relating to administrative hearings and appeals in connection with the assessment of civil penalties unde…
17. ERISA § 4005(c) (29 U.S.C. § 1305) — Pension benefit guaranty funds
    PBGCCode / StatuteJan 6, 2025related by meaning
    (c) (c) Repealed. Pub. L. 112–141, div. D, title II, §40234(a), July 6, 2012, 126 Stat. 858
18. 86 FR 51488 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Sep 15, 2021related by meaning
    …an, are matters that generally are subject to the fiduciary responsibility provisions of Title I of ERISA”.); Information Letter to Diana Ceresi (Feb. 2, 1998) (“when the selection of a health care provider involves the disposition of employee benefit plan assets, such selection is an exercise of authority or control w…
19. 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, 2018related by meaning
    …. 2017); 2012 GAO report, at 10, https://www.gao.gov/​products/​GAO-18-111SP. Back to Citation 18.  ERISA also covers benefit plans established or maintained by employee organizations and such plains operated by both employers and employee organizations. Back to Citation 19.   See 83 FR at 28912, 28920. Back to Citatio…
20. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
    se in ERISA), which are primarily enforced through imposition of excise taxes against IRA fiduciaries by the Internal Revenue Service. 26 U.S.C. 4975. In other contexts, the Department has provided guidance to help employers determine whether their involvement in voluntary payroll deduction arrangements for sending emp…