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70 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. 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, 2016related by meaning
    tion 45.  15 U.S.C. 80b-11(g)(1). Back to Citation 46.   See e.g., Fish v. GreatBanc Trust Company, 749 F.3d 671 (7th Cir. 2014). Back to Citation 47.  As a practical matter, one way for financial institutions to ensure that they can meet this burden is by implementing strong anti-conflict policies and procedures, and …
  2. ERISA § 210(a) (29 U.S.C. § 1060) — Multiple employer plans and other special rules
    ERISACode / StatuteJan 6, 2025
    (a) (a) Plan maintained by more than one employer Notwithstanding any other provision of this part or part 3, the following provisions of this subsection shall apply to a plan maintained by more than one employer: (a)(1) (1) Section 1052 of this title shall be applied as if all employees of each of the employers were e…
  3. 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, 2016related by meaning
    of the Code and a health savings account described in section 223(d) of the Code. Back to Citation 19.  Code section 4975(c)(2). Back to Citation 20.  Angela A. Hung, Noreen Clancy, Jeff Dominitz, Eric Talley, Claude Berrebi, Farrukh Suvankulov, Investor and Industry Perspectives on Investment Advisers and Broker-Deal…
  4. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024★ strong match
    ns were made negligently or intentionally.”) (emphasis added); see Mathews v. Chevron Corp., 362 F.3d 1172, 1183 (9th Cir. 2004). Back to Citation 37.  84 FR 33348, note 303. The Department observes that this requirement is also consistent with, for example, the requirement under section 206 of the Advisers Act, which …
  5. 88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    egal professional. The labor rate is applied in the following calculation: (210 IRA × (15 minutes ÷ 60 minutes)) per IRA) × $159.34 per hour = $8,365. Back to Citation 548.  The burden is estimated as: (210 IRA × (5 minutes ÷ 60 minutes) per IRA) = 17.5 hours. A labor rate of $63.45 is used for a clerical worker. The l…
  6. 75 FR 32846 — Final Rule Relating to Time and Order of Issuance of Domestic Relations Orders
    ERISAFinal Rules (FR)Jun 10, 2010related by meaning
    1(n). The Secretary of the Treasury and the Pension Benefit Guaranty Corporation were consulted in connection with the final rule. Back to Citation 2.  For purposes of the Code, the requirements of section 414(p)(2) and (3) (parallel to ERISA section 206(d)(3)(C) and (D)) do not apply to governmental plans, church plan…
  7. 80 FR 22021 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P…
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    s) earned in connection with the transactions covered by the exemption. Back to Citation 7.  67 FR 64137 (October 17, 2002). Back to Citation 8.   See Advisory Opinion 2011-08A (June 21, 2011). Back to Citation 9.  This proposal would move the definitions from Section I to Section VII. The other sections are re-ordered…
  8. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016★ strong match
    section. Such conduct shall be subject to the penalties prescribed by sections 212(n)(2)(C)(ii) or (t)(3)(C)(ii) of the INA and § 655.810(b)(2), i.e., a fine of up to $7,251, disqualification from filing petitions under section 204 or section 214(c) of the INA for at least two years, and such further administrative rem…
  9. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …1, 1998). Back to Citation 27.  Public Law 110-233 (May 21, 2008). Back to Citation 28.  Public Law 111-3 (Feb. 4, 2009). Back to Citation 29.  Public Law 110-381 (Oct. 9, 2008). Back to Citation 30.  Public Law 111-148 (Mar. 23, 2010). Back to Citation 31.  Public Law 111-152 (Mar. 30, 2010). Back to Citation 32.
  10. 88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    …5 per page) + $0.66 for postage = $0.76; The mailing rate is applied in the following calculation: (210 authorizations for IRAs × 5.8 percent paper) × $0.76 = $9. Back to Citation 37.  The burden is estimated as follows: [[(75 plans × 5 minutes per plan) ÷ 60 minutes] + [(210 IRAs × 5 minutes per IRA) ÷ 60 minutes] = 2…
  11. 89 FR 32346 — Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    t. Life Ins. Co. v. Harris Trust & Sav. Bank, 510 U.S. 86, 98 (1993). Back to Citation 40.   See BancOklahoma Mortg. Corp. v. Capital Title Co., Inc., 194 F.3d 1089 (10th Cir. 1999) (stating that McCarran-Ferguson Act bars the application of a Federal statute only if (1) the Federal statute does not specifically relate…
  12. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024★ strong match
    two regimes cannot be harmonized or accommodated”). Back to Citation 276.   John Hancock, 510 U.S. at 98. Back to Citation 277.   Id. Back to Citation 278.   See BancOklahoma Mortg. Corp. v. Capital Title Co., Inc., 194 F.3d 1089 (10th Cir. 1999) (stating that McCarran-Ferguson Act bars the application of a Federal sta…
  13. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998related by meaning
    over its proceeds, including accrued interest, into CD No. 11813-17572 in the amount of $249,683.99 issued by TC; this CD was pledged as collateral on Loan No. 1310001 on October 15, 1987.10 Ex. C10 & C11. On October 19, 1987, CD No. 11813-17493 matured, and Respondents rolled its proceeds over into CD No. 11813-17579 …
  14. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019
    …enalty per affected homeworker Minor Substantial Repeated, intentional or knowing Recordkeeping $21-210 $210-421 $421-1,052 Monetary violations 21-210 210-421 Employment of homeworkers without a certificate 210-421 421-1,052 Other violations of statutes, regulations or employer assurances 21-210 210-421 421-1,052 PART …
  15. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    …'s Role Related to the Sale of Insurance Products to Retirement Investors,” supra. Back to Citation 111.   See John Hancock Mut. Life Ins. Co. v. Harris Trust & Sav. Bank, 510 U.S. 86, 98 (1993). Back to Citation 112.   See BancOklahoma Mortg. Corp. v. Capital Title Co., Inc., 194 F.3d 1089 (10th Cir. 1999) (stating th…
  16. 80 FR 5626 — Annual Funding Notice for Defined Benefit Plans
    ERISAFinal Rules (FR)Feb 2, 2015
    …reservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, Public Law 111-192, amended section 104 of the Pension Protection Act of 2006, Pub. L. 109-280, by expanding the group of plans that are eligible for a deferred effective date under section 104 to include eligible charity plans. Ba…
  17. 86 FR 51488 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Sep 15, 2021
    …ecretary of Labor to prescribe by regulation simplified reporting for MEPs subject to ERISA section 210(a) with fewer than 1,000 participants in total, as long as each participating employer has fewer than 100 participants. The DOL is not, however, currently proposing to amend the current reporting rules to establish a…
  18. 29 C.F.R. § 2530.210(b) — Employer or employers maintaining the plan.
    ERISARegulationsJan 1, 2017
    (b) (b) General rules concerning service to be credited under this section. Section 210 of the Act and sections 413(c), 414(b), and 414(c) of the Code provide rules applicable to sections 202, 203, and 204 of the Act and sections 410, 411(a), and 411(b) of the Code for purposes of determining who is an “employer or emp…
  19. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 88 FR 54511 — Request for Information-SECURE 2.0 Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Aug 11, 2023
    Section 320 of SECURE 2.0 amended ERISA by inserting a new section 111, applicable for plan years beginning after December 31, 2022. Section 111 provides that, with respect to individual account plans, no required disclosure, notice, or other plan document, must be furnished to unenrolled participants, subject to two e…