REG-110136-07 — Proposed regulations under section 4980F of the Code provide guidance relating to a plan amendment that is permitted to be effective before the plan amendment’… IRCProposed Rules (FR)Proposed Apr 28, 2008
… (section 412(c)(8) for plan years beginning before January 1, 2008) of the Code or section 4281 of ERISA. Section 204(g) of ERISA contains parallel rules to section 411(d)(6) of the Code.
Notice Requirements for Significant Reduction in the Rate of Future Benefit Accruals
Section 4980F imposes an excise tax when a pla…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016related by meaning
ly exempt under Part 4 of Title I of ERISA;
(2) Administratively exempt under ERISA section 408(a);
(3) Exempt under Code sections 4975(c) or 4975(d); (4) The holding of participant contributions in the employer's general assets for a welfare plan that meets the conditions of ERISA Technical Release 92-01;
(5) A transa…
Treas. Reg. § 54.4980F-1 — Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual. IRCRegulationsDec 30, 2016
… are the notice requirements of section 4980F(e) of the Internal Revenue Code and section 204(h) of ERISA? A-1. (a) Requirements of Internal Revenue Code section 4980F(e) and ERISA section 204(h). Section 4980F of the Internal Revenue Code (section 4980F) and section 204(h) of the Employee Retirement Income Security Ac…
REG-128309-03 — Proposed regulations under section 411(d)(6) of the Code provide guidance on the conditions under which a plan amendment may eliminate or reduce an early retir… IRCProposed Rules (FR)Proposed Apr 19, 2004
… effective date of the amendment for purposes of section 4980F(e) of the Code and section 204(h) of ERISA is not the same as the effective date of the reduction.
Retirement-Type Subsidies and Contingent-Event Benefits
76 FR 19285 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans ERISAProposed Rules (FR)Proposed Apr 7, 2011★ strong match
…tion 4980F under the Internal Revenue Code (Code) that also apply for purposes of section 204(h) of ERISA (2003 section 4980F regulations).[4]
Under Q&A-13(c) of § 54.4980F-1, notice required under section 4980F of the Code or section 204(h) of ERISA (section 204(h) notice) may be provided electronically if certain req…
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…
85 FR 40834 — Improving Investment Advice for Workers & Retirees ERISAProposed Rules (FR)Proposed Jul 7, 2020related by meaning
…and made available on the internet.
Background The Employee Retirement Income Security Act of 1974 (ERISA) section 3(21)(A)(ii) provides, in relevant part, that a person is a fiduciary with respect to a Plan to the extent he or she renders investment advice for a fee or other compensation, direct or indirect, with resp…
T.D. 9219 — Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F. IRCTreasury DecisionsSep 19, 2005
…ing section 411(d)(6). However, section 4980F(e) of the Internal Revenue Code and section 204(h) of ERISA require notice of an amendment to an applicable pension plan that either provides for a significant reduction in the rate of future benefit accrual or that eliminates or significantly reduces an early retirement be…
PLR 201532035 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsAug 7, 2015
cts and representations stated above, Company requests a
ruling that
the tax imposed under section
4980F of the Code be waived under the provisions of section 4980F(c)(4) with respect to Company's failure to provide a complete section
204(h) notice to participants with respect to the amendments reducing employer
contri…
ERISADOL Technical ReleasesJun 17, 2026related by meaning
…ntary payroll deduction arrangement on the Annual Return/Annual Report (the 5500) of the employer’s ERISA-covered plan does not, by that act alone, stamp its approval on the voluntary benefit arrangement such that the arrangement necessarily is an ERISA-covered plan. Such reporting is a relevant but not dispositive fac…
80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
… Labor, 2014.
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13.
As discussed below in Section E. Coverage of IRAs and Other Non-ERISA Plans, in recognition of differences among the various types of non-ERISA plan arrangements described in Code section 4975(e)(1)(B) through (F), the Department solicits comments on whether it is appropriate for the…
ERISAProposed Rules (FR)Proposed Oct 22, 2010related by meaning
…
Assistant Secretary, Employee Benefits Security Administration, Department of Labor.
Footnotes
1.
ERISA section 404(a).
Back to Citation
2.
ERISA section 406.
Back to Citation
3.
ERISA section 409.
Back to Citation
4.
Section 4975(e)(3) of the Internal Revenue Code of 1986, as amended (Code) provides a similar def…
ERISACode / StatuteJan 6, 2017related by meaning
(e)(3)(B)(ii) (ii) the participant has a reasonable period of time, after receipt of the notice described in clause (i) and before the first elective contribution is made, to make such election, and
(e)(3)(B)(iii) (iii) the notice explains how contributions made under the arrangement will be invested in the absence of …
ERISACode / StatuteJan 6, 2025related by meaning
(d)(1)(B)(iii) (iii) under section 4980(d)(2)(C) of title 26 with respect to the allocation of assets to participants of the qualified replacement plan.
(d)(2) (2) For purposes of this subsection—
(d)(2)(A) (A) any term used in this subsection which is also used in section 4980(d) of title 26 shall have the same meanin…
ERISACode / StatuteJan 6, 2025related by meaning
(h)(4)(D) (D) Election An employer may elect not to have this subparagraph apply. Such an election, once made, may be revoked only with the consent of the Secretary of the Treasury.
ERISACode / StatuteJan 6, 2025related by meaning
(c) (c) Fiduciary benefits and compensation not prohibited by section 1106 Nothing in section 1106 of this title shall be construed to prohibit any fiduciary from—
(c)(1) (1) receiving any benefit to which he may be entitled as a participant or beneficiary in the plan, so long as the benefit is computed and paid on a b…
ERISARegulationsJan 1, 2017related by meaning
(f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
Deleg. Order 7-7 — Waiver of Excise Taxes Imposed Under Section 4971 and Section 4980F of the Internal Revenue Code IRCDelegation Orders
Waiver of Excise Taxes Imposed Under Section 4971 and Section 4980F of the Internal Revenue Code
Authority: To waive all or part of the 100% excise tax imposed under section 4971(b) of the Internal Revenue Code in accordance with section 3002(b) of the Employee Retirement Security Act of 1974.
Delegated to: Director, E…
ERISARegulationsJan 1, 2017related by meaning
(f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
ERISARegulationsJan 1, 2017related by meaning
(f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;