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
nancial institution, an insurance company, or a broker-dealer.
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8.
Cerulli Associates, “Retirement Markets 2015.”
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9. The Department initially proposed an amendment to its regulation defining a fiduciary within the meaning of ERISA section 3(21)(A)(ii) and Code section 4975(e)(3)(B) on…
80 FR 22010 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and B… ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
the writer's interest in the proposal. Comments received will be available for public inspection at the above address.
Proposed Amendment to PTE 84-24 Under section 408(a) of the Employee Retirement Income Security Act of 1974, as amended (ERISA) and section 4975(c)(2) of the Internal Revenue Code of 1986, as amended (…
88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
cretionary Trust Services to the plan; or (3) both (1) and (2).
The Department also is proposing the following amendments.
Excluding Investment Advice The Department is proposing to exclude investment advice fiduciaries from relief for the transactions described in Section III(a) through (f) of current PTE 84-24. Inves…
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024
…t allocation models, and interactive investment materials—that do not constitute investment advice.[235]
This is the case irrespective of who provides the information (
e.g.,
plan sponsor, fiduciary, or service provider), the frequency with which the information is shared, the form in which the information and material…
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023
….
While disclosure of conflicts could, in some cases, change the adviser's behavior for the better,[235]
mitigating or removing conflicts and requiring the adviser to adhere to a strong conduct standard with a mechanism for overseeing and enforcing compliance, when necessary, provides stronger incentives for advisers t…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016★ strong match
…to $22,587.
b. Section 702.236—Penalty for Failure To Report Termination of Payments Existing § 702.235 requires employers to notify the district director within 16 days after making a final payment of compensation. Existing § 702.236 provides that an employer who, on or after November 17, 1997, fails to notify the dis…
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
ection V to reflect that these sections are not available for the receipt of compensation as a result of the provision of fiduciary investment advice. The Department notes that many types of fiduciaries are already excluded from the transactions in Sections III(a)-(d) of PTE 84-24. After the Applicability Date of the F…
91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure ERISAProposed Rules (FR)Proposed Jan 30, 2026
…ained by PBMs increased 155 percent, and the share retained by wholesalers increased by 75 percent.[235]
ERISACourt RulingsAug 10, 2026
…f it does, we review for abuse of discretion. See
Fortier v. Principal Life Ins. Co., 666 F.3d 231, 235 (4th Cir. 2012). Here, the plan gives
the plan a dministrator the “discretionary power to determine all questions that arise under
ERISACourt RulingsAug 10, 2026
…f it does, we review for abuse of discretion. See
Fortier v. Principal Life Ins. Co., 666 F.3d 231, 235 (4th Cir. 2012). Here, the plan gives
the plan a dministrator the “discretionary power to determine all questions that arise under
ERISAProposed Rules (FR)Proposed Sep 15, 2021
…nation demonstrations in the IRS determination letter process. See Rev. Proc. 2012-6, 2012-1 I.R.B. 235 and Announcement 2011-82, 2011-52 I.R.B. 1052.
81 FR 21139 — Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Employee Be… ERISAFinal Rules (FR)Apr 8, 2016related by meaning
under section 4975 of the Code] is hereby transferred to the Secretary of Labor”).
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9.
29 CFR 2550.408b-2(e); 26 CFR 54.4975-6(a)(5). Back to Citation
10.
See
PTE 86-128, Exemption for Securities Transactions Involving Employee Benefit Plans and Broker-Dealers, 51 FR 41686 (November 18, 1986), as ame…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
…ing Paper Statements Pre-Statute × 10% Receiving Duplicate Statements per Year
$1.00
$0.05
$1.00
$1,235
Duplicate Statements for DC Plan Participants
35,166 = 9,016,908 DC Participants in small plans under the 2020 safe harbor × 3.9% Receiving Paper Statements Pre-Statute × 10% Receiving Duplicate Statements per Year
5…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISACourt RulingsMay 28, 2014
…, submitted both the 2009 and 2010
investment information by categories, rather than classes. TR at 235-36; RX B at 4. When asked
why he did not just timely submit the 2010 audit with 2009 information in category form and
2010 information in class form, Mr. Flores stated, “[m]y office adheres to very high standards of
…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015
…with the HATFA requirements.[4] The Multiemployer Pension Reform Act of 2014 (MPRA), Public Law 113-235 (2014), added new disclosure requirements to section 101(f)(2)(B) of ERISA relating to the new multiemployer funding classification of “critical and declining status.” In addition to these new disclosures, other MPRA…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]