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52 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016related by meaning
    401(k)(11), a safe harbor 401(k) plan under Code section 401(k)(12), or a qualified automatic contribution arrangement under Code section 401(k)(13). If the plan, by its terms, does not satisfy the safe harbor method, it generally must satisfy the regular nondiscrimination test, known as the actual deferral percentage…
  2. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019
    epeated 29 CFR 1903.15(d)(2) $129,336 $132,598. OSHA Occupational Safety and Health Act Posting Requirement 29 CFR 1903.15(d)(6) $12,934 $13,260. OSHA Occupational Safety and Health Act Failure to Abate 29 CFR 1903.15(d)(5) $12,934 $13,260. WHD Family and Medical Leave Act FMLA 29 CFR 825.300(a)(1) $169 $173. WHD Fair …
  3. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017
    ure to Abate 29 CFR 1903.15(d)(5) 12,471 12,675. WHD Family and Medical Leave Act FMLA 29 CFR 825.300(a)(1) 163 166. WHD Fair Labor Standards Act FLSA 29 CFR 578.3(a) 1,894 1,925. WHD Fair Labor Standards Act Child Labor 29 CFR 579.1(a)(2) 1,894 1,925. WHD Fair Labor Standards Act Child Labor 29 CFR 570.140(b)(1) 12,08…
  4. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    tatus to adopt a restoration plan 29 CFR 2575.2(k) 2014 Pub. L. 113-97 100 100 100. ( printed page 43459) EBSA Employee Retirement Income Security Act Section 502(m)—Failure of fiduciary to make a proper distribution from a defined benefit plan under section 206(e) of ERISA 29 CFR 2575.2(l) 1994 Pub. L. 103-465 10,000 …
  5. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    6, 2015). Back to Citation 13.  26 CFR 54.9815-2715(a)(4)(ii)(A), 29 CFR 2590.715-2715(a)(4)(ii)(A), 45 CFR 147.200(a)(4)(ii)(A). Back to Citation 14.  26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B). Back to Citation 15.  85 FR 72158 (Nov. 12, 2020). See also On Decembe…
  6. TR 2023-01P — Technical Release 2023-01P
    ERISADOL Technical ReleasesJul 25, 2023
    r issuer violates proposed 26 CFR 54.9812-1(c)(4)(i) or (c)(4)(ii), 29 CFR 2590.712(c)(4)(i) or (c)(4)(ii), and 45 CFR 146.136(c)(4)(i) or (c)(4)(ii). Further, under the proposed rules, if finalized, the plan or issuer would be required to:Take reasonable action to address the material differences in access as necessar…
  7. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020
    er distribution from a defined benefit plan under section 206(e) of ERISA 29 CFR 2575.1-3 $16,915 $17,213 EBSA Employee Retirement Income Security Act Failure to provide Summary of Benefits Coverage under PHS Act section 2715(f), as incorporated in ERISA section 715 and 29 CFR 2590.715-2715(e) 29 CFR 2575.1-3 $1,156 $1…
  8. 85 FR 40589 — Conflict of Interest Rule-Retirement Investment Advice: Notice of Court Vacatur
    ERISAFinal Rules (FR)Jul 7, 2020related by meaning
    ation, and does not have any authority or responsibility to render such investment advice, provided that nothing in this paragraph shall be deemed to: (i) Exempt such broker-dealer, reporting dealer, or bank from the provisions of section 405(a) of the Act concerning liability for fiduciary breaches by other fiduciarie…
  9. 85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees
    ERISAFinal Rules (FR)Dec 18, 2020related by meaning
    …noted above, Title II of the Act was codified in the Internal Revenue Code. Back to Citation 3.  29 CFR 2510.3-21(c)(1), 40 FR 50842 (October 31, 1975). Back to Citation 4.  26 CFR 54.4975-9(c), 40 FR 50840 (October 31, 1975). Back to Citation 5.
  10. 75 FR 9360 — Investment Advice-Participants and Beneficiaries
    ERISAProposed Rules (FR)Proposed Mar 2, 2010related by meaning
    …s section; (iv) Is furnished to the fiduciary who authorized the arrangement, in accordance with 29 CFR 2550.408g-1(b)(5); and (v) Is maintained in accordance with 29 CFR 2550.408g-1(d). Signed at Washington, DC, this 24th day of February 2010. Phyllis C. Borzi, Assistant Secretary, Employee Benefits Security Administr…
  11. ERISA § 303(c)(7)(D)(ii) (29 U.S.C. § 1083) — Minimum funding standards for single-employer defined benefit pension plans
    ERISACode / StatuteJan 6, 2025related by meaning
    (c)(7)(D)(ii) (ii) Amounts set aside for nonqualified deferred compensation If during any calendar year assets are set aside or reserved (directly or indirectly) in a trust (or other arrangement as determined by the Secretary of the Treasury), or transferred to such a trust or other arrangement, by a plan sponsor for p…
  12. 77 FR 5632 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAFinal Rules (FR)Feb 3, 2012★ strong match
    aring the glossary required by 29 CFR 2550.404a-5(d)(1)(vi), as that is not specific information about a particular designated investment alternative. If the covered service provider has information about designated investment alternatives that fall within the participant-level disclosure regulation's special rules, co…
  13. 82 FR 16902 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice; Best Interest Contract Exemption (Prohibited Transaction Exemption …
    ERISAFinal Rules (FR)Apr 7, 2017related by meaning
    NS OF TERMS USED IN SUBCHAPTERS C, D, E, F, G, AND L OF THIS CHAPTER 1. The authority citation for part 2510 is revised to read as follows: Authority: 29 U.S.C. 1002(2), 1002(21), 1002(37), 1002(38), 1002(40), 1031, and 1135; Secretary of Labor's Order No. 1-2011, 77 FR 1088 (Jan. 9, 2012); Secs. 2510.3-21, 2510.3-101 …
  14. 82 FR 12319 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice; Best Interest Contract Exemption (Prohibited Transaction Exemption …
    ERISAProposed Rules (FR)Proposed Mar 2, 2017related by meaning
    10—DEFINITIONS OF TERMS USED IN SUBCHAPTERS C, D, E, F, G, AND L OF THIS CHAPTER 1. The authority citation for part 2510 continues to read as follows: Authority: 29 U.S.C. 1002(2), 1002(21), 1002(37), 1002(38), 1002(40), 1031, and 1135; Secretary of Labor's Order 1-2011, 77 FR 1088; Secs. 2510.3-21, 2510.3-101 and 2510…
  15. ERISA § 407(b)(2)(C) (29 U.S.C. § 1107) — Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans
    ERISACode / StatuteJan 6, 2025related by meaning
    … title 26) which is made pursuant to a qualified cash or deferred arrangement as defined in section 401(k) of title 26. (b)(3) (3) Cross References.— (A) For exemption from diversification requirements for holding of qualifying employer securities and qualifying employer real property by eligible individual account pla…
  16. 81 FR 20946 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    …o provide that a broker dealer is not a fiduciary solely by reason of executing specific orders. 29 CFR 2510.3-21(d). Back to Citation 48.  Reorganization Plan No. 4 of 1978 (5 U.S.C. App. (2000)). Back to Citation 49.  Id. at section 102. Back to Citation 50.
  17. ERISA § 204(j)(6)(B) (29 U.S.C. § 1054) — Benefit accrual requirements
    ERISACode / StatuteJan 6, 2025related by meaning
    (j)(6)(B) (B) Elective deferral The term "elective deferral" means an employer contribution described in section 402(g)(3)(A) of title 26. (j)(6)(C) (C) Employer security The term "employer security" has the meaning given such term by section 1107(d)(1) of this title. (j)(6)(D) (D) Employee stock ownership plan The ter…
  18. ERISA § 408(b)(20)(E)(iii)(II) (29 U.S.C. § 1108) — Exemptions from prohibited transactions
    ERISACode / StatuteJan 6, 2025related by meaning
    …ts 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.
  19. 75 FR 2068 — Definition of “Plan Assets”-Participant Contributions
    ERISAFinal Rules (FR)Jan 14, 2010related by meaning
    …nd may not be relied upon to bar criminal prosecutions under 18 U.S.C. 664. See paragraph (a) of 29 CFR 2510.3-102. Back to Citation 2.   See preamble to Final Rule, 61 FR 41220, 41223 (August 7, 1996). See also Field Assistance Bulletin 2003-2 (May 7, 2003). Back to Citation 3.  Since the inception of the Voluntary Fi…
  20. 29 C.F.R. § 2550.404c-5(e)(1)(ii) — Fiduciary relief for investments in qualified default investment alternatives.
    ERISARegulationsJan 1, 2017related by meaning
    (e)(1)(ii) (ii) Paragraph (e)(1)(i) of this section shall not apply to: (A) Employer securities held or acquired by an investment company registered under the Investment Company Act of 1940 or a similar pooled investment vehicle regulated and subject to periodic examination by a State or Federal agency and with respect…