Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to I.R.C. § 334 (not yet in the library — opens the official source)
51 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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…
  3. 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…
  4. 75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8)
    ERISAFinal Rules (FR)Feb 26, 2010related by meaning
    ch sets forth additional circumstances in which the Service will automatically approve a request to revoke a section 204 election. Back to Citation 4.  An excise tax under Code section 4971(g)(4) generally applies, in addition to any penalty under ERISA section 502(c)(8), in the case of a failure to adopt a rehabilitat…
  5. 29 C.F.R. § 2560.502c-2(j) — Civil penalties under section 502(c)(2).
    ERISARegulationsJan 1, 2017related by meaning
    (j) (j) Liability. (j)(1) (1) If more than one person is responsible as administrator for the failure to file the annual report, all such persons shall be jointly and severally liable with respect to such failure. (j)(2) (2) Any person against whom a civil penalty has been assessed under section 502(c)(2) pursuant to a…
  6. 29 C.F.R. § 2560.502c-6(d) — Civil penalties under section 502(c)(6).
    ERISARegulationsJan 1, 2017related by meaning
    (d) (d) Reconsideration or waiver of penalty to be assessed. The Department may determine that all or part of the penalty amount in the notice of intent to assess a penalty shall not be assessed on a showing that the administrator complied with the requirements of section 104(a)(6) of the Act or on a showing by the adm…
  7. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …ps, are not able to correctly answer questions about even the most basic principles of finance.[333 334 335] Furthermore, even if investors can determine whether investment returns are favorable, this is not tantamount to determining whether an adviser provides consistently sound investment advice.[336] Investment retu…
  8. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    efits Manager prepares Notice of Internet Availability (First year)   21,586 0.25 193.15 1,042,334 −3,127,002   21,586 0.5 193.15 2,084,668 −2,084,668 Primary Assumption 21,586 1 193.15 4,169,336 0   21,586 2 193.15 8,338,672 4,169,336   21,586 3 193.15 12,508,008 8,338,672 3. Initial Notice of Default E-Delivery and R…
  9. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    …lity Feature 526,579 0 526,579 620,611 620,611 No Automatic Portability Feature 3 283,543 0 283,543 334,175 334,175 1  In the baseline, accounts with assets between $5,001 and $7,000 are not subject to mandatory distribution. In the post-rule scenario, all accounts with assets below $7,000 are subject to mandatory dist…
  10. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026
    … 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…
  11. 29 C.F.R. § 2560.502c-4(d) — Civil penalties under section 502(c)(4).
    ERISARegulationsJan 1, 2017related by meaning
    (d) (d) Reconsideration or waiver of penalty to be assessed. The Department may determine that all or part of the penalty amount in the notice of intent to assess a penalty shall not be assessed on a showing that the administrator complied with the requirements of section 101(j), (k), or (l), or section 514(e)(3) of th…
  12. 29 C.F.R. § 2570.117 — Summary decision.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.41 of this title.
  13. 29 C.F.R. § 2570.113 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  14. 29 C.F.R. § 2570.8 — Summary decision.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.41 of this title.
  15. 29 C.F.R. § 2570.3 — Service: Copies of documents and pleadings.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.3 of this title.
  16. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  17. 29 C.F.R. § 2560.502c-5(j) — Civil penalties under section 502(c)(5).
    ERISARegulationsOct 1, 2020related by meaning
    (j) (j) Liability. (1) If more than one person is responsible as administrator for the failure to file the report, all such persons shall be jointly and severally liable with respect to such failure. (j)(2) (2) Any person against whom a civil penalty has been assessed under section 502(c)(5) pursuant to a final order, …
  18. 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
  19. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    …d); 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 bars an investment adviser from making materially false or …
  20. 29 C.F.R. § 2570.132 — Service: Copies of documents and pleadings.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) penalty proceedings, this section shall apply in lieu of § 18.3 of this title.