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1. 81 FR 21208 — Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1
   ERISAFinal Rules (FR)Apr 8, 2016★ strong match
   …t. The concepts of prudence, undivided loyalty and reasonable compensation are all deeply rooted in ERISA and the common law of agency and trusts.[19] These longstanding concepts of law and equity were developed in significant part to deal with the issues that arise when agents and persons in a position of trust have c…
2. 81 FR 21002 — Best Interest Contract Exemption
   ERISAFinal Rules (FR)Apr 8, 2016
   …t. The concepts of prudence, undivided loyalty and reasonable compensation are all deeply rooted in ERISA and the common law of agency and trusts.[42] These longstanding concepts of law and equity were developed in significant part to deal with the issues that arise when agents and persons in a position of trust have c…
3. 81 FR 21089 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs
   ERISAFinal Rules (FR)Apr 8, 2016
   …t. The concepts of prudence, undivided loyalty and reasonable compensation are all deeply rooted in ERISA and the common law of agency and trusts.[22] These longstanding concepts of law and equity were developed in significant part to deal with the issues that arise when agents and persons in a position of trust have c…
4. 81 FR 21181 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-De…
   ERISAFinal Rules (FR)Apr 8, 2016
   …appropriate and protective conditions in the context of a prohibited transaction exemption. Section 913 of that Act directs the SEC to conduct a study on the standards of care applicable to brokers-dealers and investment advisers, and issue a report containing, among other things: an analysis of whether [sic] any ident…
5. ERISA § 3(37)(G)(v)(III) (29 U.S.C. § 1002) — Definitions
   ERISACode / StatuteJan 6, 2025related by meaning
   (37)(G)(v)(III) (III) A plan administrator's failure to provide the notice required under this subparagraph shall be treated for purposes of section 1132(c)(2) of this title as a failure or refusal by the plan administrator to file the annual report required to be filed with the Secretary under section 1021(b)(1) of th…
6. ERISA § 502(a)(11) (29 U.S.C. § 1132) — Civil enforcement
   ERISACode / StatuteJan 6, 2025related by meaning
   (a)(11) (11) in the case of a multiemployer plan, by an employee representative, or any employer that has an obligation to contribute to the plan, (A) to enjoin any act or practice which violates subsection (k) of section 1021 of this title (or, in the case of an employer, subsection (l) of such section), or (B) to obt…
7. 81 FR 21147 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and Brokers, Pension Co…
   ERISAFinal Rules (FR)Apr 8, 2016
   …sing of Reorganization Plan No. 4 of 1978 (5 U.S.C. app. at 214 (2000)). Back to Citation 43.   See ERISA section 408(a) and Code section 4975(c)(2). Back to Citation 44.  Dodd-Frank Act, sec. 913(d)(2)(B). Back to Citation 45.  15 U.S.C. 80b-11(g)(1). Back to Citation 46.   See e.g., Fish v. GreatBanc Trust Company, 7…
8. 81 FR 20946 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
   ERISAFinal Rules (FR)Apr 8, 2016
   …es that Congress meant to preclude the Department's regulation of fiduciary investment advice under ERISA or its application of such a regulation to securities brokers or dealers. To the contrary, Dodd-Frank Act specifically directed the SEC to study the effectiveness of existing legal or regulatory standards of care u…
9. ERISA § 507(b) (29 U.S.C. § 1137) — Administration
   ERISACode / StatuteJan 8, 2008related by meaning
   (b) (b) Omitted.
10. ERISA § 4070(a) (29 U.S.C. § 1370) — Enforcement authority relating to terminations of single-employer plans
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) In general Any person who is with respect to a single-employer plan a fiduciary, contributing sponsor, member of a contributing sponsor's controlled group, participant, or beneficiary, and is adversely affected by an act or practice of any party (other than the corporation) in violation of any provision of sect…
11. ERISA § 4(b)(5) (29 U.S.C. § 1003) — Coverage
    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.
12. T.C. Summary Opinion 2015-12 — John Sanger Ringbloom v. Commissioner
    IRCCourt RulingsFeb 23, 2015
    …th. Petitioner complied with the amended decree and transferred an interest in his IRA totaling $38,913 to Ms. Ringbloom in April 2009. While petitioner could not recall whether he had claimed a deduction on his 2009 Federal income tax return for alimony paid, respondent's records indicate that he did not. Petitioner t…
13. 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.
14. DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL RE…
    ERISACourt RulingsNov 30, 2016related by meaning
    …emo in Supp. at 11. B. Statutory Provisions The Employee Retirement Income Security Act of 1974, or ERISA, 29 U.S.C. § 1001 et seq. , protects assets placed in retirement plans by setting minimum standards for pension plans in private industry. ERISA does not require an employer to establish a pension plan. It only req…
15. 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…
16. ERISA § 101(f)(4)(C) (29 U.S.C. § 1021) — Duty of disclosure and reporting
    ERISACode / StatuteJan 6, 2025related by meaning
    (f)(4)(C) (C) may be provided in written, electronic, or other appropriate form to the extent such form is reasonably accessible to persons to whom the notice is required to be provided.
17. ERISA § 4042(c) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (c) (c) Adjudication that plan must be terminated
18. 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…
19. ERISA § 211(a) (29 U.S.C. § 1061) — Effective dates
    ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
20. 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). Back to Citation 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…