81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
Existing § 726.302 provides the method for determining the amount of any penalty assessed against a coal mine operator for failure to secure the payment of benefits in violation of Section 423 of the Black Lung Benefits Act and existing § 726.4. Existing § 726.302(b) provides that the penalty will be calculated by mult…
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
dds a cross-reference to section 521 of ERISA and § 2560.521 regarding the Secretary's authority to issue cease and desist and summary seizure orders. B. Proposed Amendment to Regulations Under ERISA Section 104(a)(1), 29 U.S.C. 1024(a)(1)
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
…,741 = 299,712 Plans × 90% Using a Service Provider
5/60
70.29
22,478
1,580,009
Total
56,002
$7,649,726
(3) 2020 Safe Harbor: Electronic Disclosure Explanation and Additional Paper Benefit Statements
84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019 ERISAFinal Rules (FR)Jan 23, 2019
ry 23, 2019.
§ 726.302(c)(2)(i) table
$139
$143.
§ 726.302(c)(2)(i) table
278
285.
§ 726.302(c)(2)(i) table
417
428.
§ 726.302(c)(2)(i) table
555
569. § 726.302(c)(4)
January 2, 2018
January 23, 2019.
§ 726.302(c)(4)
$139
$143.
§ 726.302(c)(5)
January 2, 2018
January 23, 2019.
§ 726.302(c)(5)
$417
$428.
§ 726.302(c)(6)…
82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 ERISAFinal Rules (FR)Jan 18, 2017
…ing in its place “January 13, 2017” and by removing “$1,375” and adding in its place “$1,397”.
PART 726—BLACK LUNG BENEFITS; REQUIREMENTS FOR COAL MINE OPERATOR'S INSURANCE
7. The authority citation for part 726 continues to read as follows:
( printed page 5381)
Authority:
5 U.S.C. 301; 33 U.S.C. 901
et seq.,
902(f), 9…
85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020 ERISAFinal Rules (FR)Jan 15, 2020
January 15, 2020.
§ 726.302(c)(2)(i) table
$143
$146.
§ 726.302(c)(2)(i) table
285
290.
§ 726.302(c)(2)(i) table
428
436.
§ 726.302(c)(2)(i) table
569 579.
§ 726.302(c)(4)
January 23, 2019
January 15, 2020.
§ 726.302(c)(4)
$143
$146.
§ 726.302(c)(5)
January 23, 2019
January 15, 2020.
§ 726.302(c)(5)
$428
$436.
§ 726.30…
85 FR 72934 — Registration Requirements for Pooled Plan Providers ERISAFinal Rules (FR)Nov 16, 2020related by meaning
ministrative Hearings on the Issuance of Cease and Desist Orders Under ERISA Section 521—Multiple Employer Welfare Arrangements).
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14. The preamble to the proposal provided that, for purposes of registration, employees of the pooled plan provider would include employees of the pooled employer plan, but…
ERISACode / StatuteJan 6, 2025related by meaning
(l)(2)(A) (A) shall be provided in a form and manner prescribed in regulations of the Secretary to the requesting employer within—
(l)(2)(A)(i) (i) 180 days after the request, or
(l)(2)(A)(ii) (ii) subject to regulations of the Secretary, such longer time as may be necessary in the case of a plan that determines withdr…
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…
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…
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.
IRCCourt RulingsAug 27, 2026
…ir. 1993) , aff ’ g T.C. Memo. 1991 -
212; Indep. Elec. Supply, Inc. v. Commissioner, 781 F.2d 724, 726 (9th
Cir. 1986) , aff ’ g Lahr v. Commissioner, T.C. Memo. 1984-472 ; Sherman
v. Commissioner, T.C. Memo. 2023- 63 , at *9 , aff’d , No. 23-70161, 2025
U.S. App. LEXIS 12600 (9 th Cir. May 23, 2025). The existence of…
80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
…(S.B. 1234) (West); Oregon 2015 Session Laws, Ch. 557 (H.B. 2960) (June 2015).
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5. ERISA includes several express exemptions in section 4(b) from coverage under Title I, for example, for pension plans established or maintained by governmental entities or churches for their employees, certain foreign pl…
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).
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52.
58 FR 51735 (Oct. 4, 1993).
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53.
76 FR 3821 (Jan. 21, 2011).
Back to Citation
54.
Jack VanDerhei, “EBRI Retirement Security Projection Model®(RSPM)—Analyzing Po…
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…
80 FR 71936 — Interpretive Bulletin Relating to State Savings Programs That Sponsor or Facilitate Plans Covered by the Employee Retirement Income Security Act of 1974 ERISAFinal Rules (FR)Nov 18, 2015related by meaning
ensure they do not conflict with ERISA's remedial provisions.
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18.
See, e.g.,
Advisory Opinion 2004-04A.
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19.
See Information Letter to Michael T. Scaraggi and James M. Steinberg from John J. Canary (April 12, 2004).
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[FR Doc. 2015-29427 Filed 11-16-15; 4:15 pm]
BILLI…
90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974 ERISAFinal Rules (FR)Jul 1, 2025related by meaning
…TARY INFORMATION:
I. Background and Discussion The Employee Retirement Income Security Act of 1974 (ERISA) is a comprehensive Federal law that sets minimum standards for most voluntarily established employee benefit plans in private industry. Title I of ERISA protects the interests of participants and their beneficiari…
PBGCCode / StatuteJan 6, 2025related by meaning
(b) (b) Discretionary supplemental program to reimburse for payments due from employers uncollectible for other appropriate reasons The corporation may provide under the program for reimbursement of amounts of withdrawal liability determined to be uncollectible for any other reasons the corporation considers appropriat…
76 FR 76235 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
…, Department of Labor.
Footnotes
1.
The term “multiple employer welfare arrangement” is defined at ERISA § 3(40), 29 U.S.C. 1002(40).
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2.
See, e.g., Private Health Insurance: Employers and Individuals Are Vulnerable to Unauthorized or Bogus Entities Selling Coverage,
February 2004, GAO-04-312.
Back t…
ERISACode / StatuteJan 6, 2025related by meaning
(a)(3) (3) the participant terminates his service with the employer.