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 34 T.C. 845 (not yet in the library — opens the official source)
53 documents · 0.06sAllIRCERISAPBGCJoint 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
    nancial institution, an insurance company, or a broker-dealer. Back to Citation 8.  Cerulli Associates, “Retirement Markets 2015.” Back to Citation 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…
  2. 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 (…
  3. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019★ strong match
    …79.1(a)(2) $1,964 $2,014. WHD Fair Labor Standards Act Child Labor 29 CFR 570.140(b)(1) $12,529 $12,845. WHD Fair Labor Standards Act Child Labor 29 CFR 579.1(a)(1)(i)(A) $12,529 $12,845. WHD Fair Labor Standards Act Child Labor that causes serious injury or death 29 CFR 570.140(b)(2) $56,947 $58,383. WHD Fair Labor St…
  4. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020
    … 29 CFR 579.1(a)(2) $2,014 $2,050 WHD Fair Labor Standards Act Child Labor 29 CFR 570.140(b)(1) $12,845 $13,072 WHD Fair Labor Standards Act Child Labor 29 CFR 579.1(a)(1)(i)(A) $12,845 $13,072 WHD Fair Labor Standards Act Child Labor that causes serious injury or death 29 CFR 570.140(b)(2) $58,383 $59,413 WHD
  5. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …their independent business practices, resulting in a total cost of $74.7 million in the first year.[845] Costs Associated With General Disclosures
  6. 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…
  7. 75 FR 65263 — Definition of the Term “Fiduciary”
    ERISAProposed Rules (FR)Proposed Oct 22, 2010
    al 3% discounting Total 7% discounting 2011 $10,138,000 $10,138,000 $10,138,000 2012 845,000 820,000 790,000 2013 845,000 796,000 738,000 2014 845,000 773,000 690,000 2015 845,000 751,000 644,000 2016 845,000 729,000 602,000 2017 845,000 708,000 563,000 2018 845,000 687,000 526,000 2019 845,000 667,000 492,000 2020 845…
  8. 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…
  9. 29 C.F.R. § 2570.167 — Summary decision.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.41 of this title.
  10. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  11. 29 C.F.R. § 2570.168 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    …undiscounted benefits. Using a 3 percent discount rate, this results in annualized benefits of $637,845,854. Using a 7 percent discount rate, this results in annualized benefits of $524,073,852. Back to Citation 312.  Agency for Healthcare Research and Quality, 2022 Medical Expenditure Panel Survey, Department of Healt…
  14. 77 FR 5632 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAFinal Rules (FR)Feb 3, 2012related by meaning
    efinitions related to plans subject to the prohibited transaction and excise tax provisions in Code section 4975. See Code section 4975(e)(1) and (g). Back to Citation 37.
  15. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. T. W. TAGGART
    ERISACourt RulingsAug 25, 1995
    …te equitable relief. ERISA § 502(a)(2) and (5), 29 U.S.C. § 1132(a)(2) and (5). See Nieto v. Ecker, 845 F.2d 868, 873-874 (9th Cir. 1988). In addition, ERISA §§ 502(i) and 2003, 29 U.S.C. § 1132(i) and 26 U.S.C. § 4975, impose a civil penalty or, alternatively, an excise tax on a party-in-interest that engages in a pro…
  16. 29 C.F.R. § 2570.118 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(6) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.
  17. TR 2016-01 — Technical Release 2016-01
    ERISADOL Technical ReleasesFeb 5, 2016
    …/Resources/Fact-Sheets-and-FAQs/Downloads/FAQs-Part-XXII-FINAL.pdf); Notice 2015-17, 2015-14 I.R.B. 845, issued by Treasury and IRS on February 18, 2015, and Notice 2015-87, 2015-52 I.R.B. 889, Q&A-1 to Q&A-6, issued by Treasury and IRS on December 16, 2015. See 45 CFR 147.145.
  18. 29 C.F.R. § 2570.163 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  19. 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…
  20. 29 C.F.R. § 2570.68 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.