86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCProposed Rules (FR)Proposed Jul 23, 2021★ strong match
…ers and Their Spouses) Retirement Plan or A Foreign Plan, make up the Form 5500 series. Section 301.6058-2(a) provides that a return required to be filed under section 6058 with respect to an employee benefit plan must be filed electronically if the filer is required by the Code or regulations to file at least 250 retu…
78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCProposed Rules (FR)Proposed Aug 30, 2013
rules in § 1.6058-2(d)(3)(iii) will apply.
(e)
Example.
The following example illustrates the provisions of paragraph (d)(4) of this section:
Example. In 2014, P, the plan administrator of Plan B, is required to file 252 returns (including Forms 1099-R, “Distributions From Pensions, Annuities, Retirement or Profit-Shar…
IRCRegulationsDec 19, 2016
(f) (f) Effective dates
(f)(1) (1) Section 6058 (a) requirements. The rules with respect to annual returns required under section 6058(a) (the rules in this section, other than paragraph (e) thereof) are effective for plan years beginning after September 2, 1974.
(f)(2) (2) Section 6058(b) requirements. The requirement…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016★ strong match
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…
88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCFinal Rules (FR)Feb 23, 2023
…iled under section 6057 for plan years that begin on or after January 1, 2024.
Par. 32.
Section 301.6058-2 is amended by:
a. Revising the section heading.
b. Revising paragraphs (a), (b), and (d)(1).
c. Revising the heading of paragraph (d)(3).
d. Revising paragraphs (d)(3)(i) and (iii), (e), and (f).
The revisions rea…
79 FR 58256 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCFinal Rules (FR)Sep 29, 2014
rules in § 1.6058-2(d)(3)(iii) will apply.
(e)
Example.
The following example illustrates the provisions of paragraph (d)(4) of this section:
Example. In 2015, P, the plan administrator of Plan B, is required to file 252 returns (including Forms 1099-R, “Distributions From Pensions, Annuities, Retirement or Profit-Shar…
Rev. Proc. 2015-32 — This revenue procedure establishes a permanent program providing administrative relief to the plan administrators and plan sponsors of certain retirement plans… IRCRevenue ProceduresJun 15, 2015★ strong match
…t to the reporting requirements of Title I of the Employee Retirement Income Security Act of 1974 (“ERISA”) (Pub. L. No. 93–406).
SECTION 2. BACKGROUND
Treas. Reg. § 301.6058-2(a) — Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation. IRCRegulationsFeb 23, 2023
(a) (a) Electronic-filing requirements under section 6058. A return required under section 6058 with respect to an employee benefit plan must be filed electronically if the filer is required by the Internal Revenue Code or regulations to file at least 10 returns during the calendar year that includes the first day of t…
Notice 2014-35 — This notice provides administrative relief from the penalties under §§ 6652(d), 6652(e), and 6692 of the Code for a failure to timely comply with certain annua… IRCNoticesJun 2, 2014★ strong match
…be subject to penalties under both Title I of the Employee Retirement Income Security Act of 1974 (“ERISA”) and the Code. The Secretary of Labor has the authority under section 502(c)(2) of ERISA and 29 CFR 2575.502c–2 to assess civil penalties of up to $1,100 per day against plan administrators that fail or refuse to …
Rev. Proc. 2014-32 — This revenue procedure establishes a pilot program providing administrative relief to plan administrators and plan sponsors of certain retirement plans from th… IRCRevenue ProceduresJun 2, 2014★ strong match
…t to the reporting requirements of Title I of the Employee Retirement Income Security Act of 1974 (“ERISA”). This revenue procedure also requests comments as to whether a permanent relief program should be established and, if so, how fees should be determined.
SECTION 2. BACKGROUND
77 FR 37352 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 IRCProposed Rules (FR)Proposed Jun 21, 2012related by meaning
…tion 6057 to the Commissioner of Social Security. Section 6057(e) of the Code and section 105(c) of ERISA require each plan administrator that is subject to the reporting requirements of section 6057 to furnish to each deferred vested participant an individual statement setting forth the information required by section…
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.
ERISADOL Technical ReleasesJun 17, 2026related by meaning
…e whole law, and to its object and policy” in deciding what type of benefit programs are covered by ERISA). ↩ See FAB 2004-01 (April 7, 2004) and FAB 2006-02 (October 27, 2006) which came to similar conclusions regarding employers’ involvement with Health Savings Accounts. ↩
29 C.F.R. 2510.3-2(d)(1)(iii). ↩
See Interpr…
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
l the participating employers and be acting as a “batch submitter” and otherwise taking advantage of certain economies of scale.
Back to Citation
124. U.S. Government Accountability Office, GAO, 12-665, “Private Sector Pensions—Federal Agencies Should Collect Data and Coordinate Oversight of Multiple Employer Plans,” …
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
…ortability and Accountability Act of 1996 (Pub. L. 104-191, 110 Stat. 1936) (1996)) (HIPAA) amended ERISA to provide for, among other things, improved portability and continuity of health insurance coverage. HIPAA also added section 101(g) to ERISA, 29 U.S.C. 1021(g), providing the Secretary with the authority to requi…
85 FR 40834 — Improving Investment Advice for Workers & Retirees ERISAProposed Rules (FR)Proposed Jul 7, 2020related by meaning
…al and a Retirement Investor and it does not believe the exemption would do so.[59] As noted above, ERISA section 502(a) provides a cause of action for fiduciary breaches and prohibited transactions with respect to ERISA-covered Plans (but not IRAs). Code section 4975 imposes a tax on disqualified persons participating…
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.
ERISACode / StatuteJan 6, 2017related by meaning
(a)(4)(B) (B) in the case of a qualifying event described in paragraph (3) or (5) of section 1163 of this title where the covered employee notifies the administrator under paragraph (3), any qualified beneficiary with respect to such event,
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…
IRCCourt RulingsJun 4, 1984related by meaning
nd holding of employer securities and employer real property by certain plans. Section 408, ERISA, sets forth exemptions from prohibited transactions. Violations of the labor provisions contained in ERISA may result in any number of sanctions against the fiduciary. For example, under section 409(a), ERISA, a fiduciary …