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Go to I.R.C. § 1954 (not yet in the library — opens the official source)
60 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    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 …
  2. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    within a foreign country that is included on the Department of Commerce's list of “foreign adversaries” that is codified in 15 CFR 7.4 as amended); or (2) Found or determined in a final judgment or court-approved settlement in a Federal or State criminal or civil court proceeding brought by the Department, the Departme…
  3. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    …& Dana P. Goldman, Overpaying for Prescription Drugs: The Copay Clawback, (2018), https://schaeffer.usc.edu/​research/​overpaying-for-prescription-drugs/​.) Back to Citation 183.  Megan Thompson (2018), W hy a Patient Paid a $285 Copay for a $40 Drug, https://www.pbs.org/​newshour/​health/​why-a-patient-paid-a-285-copa…
  4. 29 C.F.R. § 2550.408b-2(c)(1)(x) — General statutory exemption for services or office space.
    ERISARegulationsSep 1, 2017★ strong match
    (c)(1)(x) (x) Preemption of State law. Nothing in this section shall be construed to supersede any provision of State law that governs disclosures by parties that provide the services described in this section, except to the extent that such law prevents the application of a requirement of this section. (c)(1)(xi) (xi)…
  5. 29 C.F.R. § 2509.75-8 — Questions and answers relating to fiduciary responsibility under the Employee Retirement Income Security Act of 1974.
    ERISARegulationsJan 1, 2017
    …uld reach the same answer to this question under section 4975(e)(3) of the Internal Revenue Code of 1954.D-5 Q: Is an officer or employee of an employer or employee organization which sponsors an employee benefit plan a fiduciary with respect to the plan solely by reason of holding such office or employment if he or sh…
  6. 29 C.F.R. § 2530.200a-1(a) — Relationship of the Act and the Internal Revenue Code of 1954.
    ERISARegulationsJan 1, 2017
    …requirements are imposed by subchapter D of chapter 1 of subtitle A of the Internal Revenue Code of 1954 (hereinafter referred to as “the Code”) for plans seeking qualification for certain tax benefits under the Code. In general, the Code provisions apply to “qualified” pension, profit-sharing, and stock bonus plans de…
  7. ERISARegulationsJul 27, 2020★ strong match
    …rolled group of corporations (within the meaning of section 1563(a) of the Internal Revenue Code of 1954 (the Code)), determined without regard to section 1563(a)(4) and (e)(3)(C) of the Code), documents shall be made available for examination in the principal office of the employer and at each employer establishment i…
  8. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026★ strong match
    … a result, DB Beneficiaries will not be included in calculations discussing “beneficiaries”. See 29 USC 1025 for more information. 3  Bureau of Labor Statistics, Job Opening and Labor Turnover. Table A, Total Private. February 2025. Most recent release can be found here: https://www.bls.gov/​news.release/​pdf/​jolts.pd…
  9. 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)
  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, 2023related by meaning
    rm × 5.8 percent paper) + (11,000 Annual Statement × 5.8 percent paper) + (11,000 Report of Commissions Paid × 5.8 percent paper) = 1,943 disclosures. Back to Citation 52.  5 U.S.C. 601 et seq. Back to Citation 53.  5 U.S.C. 601(2), 603(a); see also 5 U.S.C. 551. Back to Citation 54.  Public Law 104-4, 109 Stat. 48 (Ma…
  11. 29 C.F.R. § 2550.403b-1(a) — Exemptions from trust requirement.
    ERISARegulationsJan 1, 2017
    … participants of which are employees described in section 401(c)(1) of the Internal Revenue Code of 1954; or (a)(3)(ii) (ii) Which consists of one or more individual retirement accounts described in section 408 of the Internal Revenue Code of 1954. To the extent that such plan's assets are held in one or more custodial…
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    y crime, however denominated by the laws of the relevant foreign or state government, that is substantially equivalent to an offense described in (A). For purposes of this section (a)(1), a person shall be deemed to have been convicted of a crime as of the “conviction date,” which is the date of the judgment of the tri…
  14. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 84 FR 37545 — "Open MEPs" and Other Issues Under Section 3(5) of the Employee Retirement Income Security Act
    ERISAProposed Rules (FR)Proposed Jul 31, 2019
    …e)(3)(C)), all employees of such corporations shall be treated as employed by a single employer. 29 USC 1060(c). Back to Citation [FR Doc. 2019-16072 Filed 7-29-19; 8:45 am] BILLING CODE 4510-29-P
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. ERISACode / StatuteJan 6, 2025
    …treated as a multiemployer plan for all purposes under this chapter or the Internal Revenue Code of 1954 if for each of the last 3 plan years ending prior to the effective date of the Multiemployer Pension Plan Amendments Act of 1980—
  18. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 29 C.F.R. § 2509.75-5 — Questions and answers relating to fiduciary responsibility.
    ERISARegulationsJan 1, 2017
    …nsidered to be fiduciaries within the meaning of section 4975(e)(3) of the Internal Revenue Code of 1954.FR-1 Q: If an instrument establishing an employee benefit plan provides that the plan committee shall control and manage the operation and administration of the plan and specifies who shall constitute the plan commi…
  20. 88 FR 11793 — Annual Reporting and Disclosure
    ERISAFinal Rules (FR)Feb 24, 2023related by meaning
    EP Reporting. Back to Citation 58.  86 FR 51488. Back to Citation 59.  5 U.S.C. 601 et seq. (1980). Back to Citation 60.  5 U.S.C. 551 et seq. (1946). Back to Citation 61.