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53 documents · 0.10sAllIRCERISAPBGCJoint Board
  1. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018★ strong match
    …​retirement-plans/​retirement-plans-for-self-employed-people. Back to Citation 106.  Sometimes solo 401(k) is called as “individual 401(k),” or “one-participant 401(k)” or “uni-401(k).” For more information about solo-401(k) plans, including reporting requirements, see https://www.irs.gov/​retirement-plans/​one-partici…
  2. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016★ strong match
    … the plan operates for purposes of the Code (check all that apply): ☐ [Current PCC 2J] Code section 401(k) arrangement ☐ [Current PCC 2K] Code section 401(m) arrangement ☐ [New] SIMPLE 401(k) plan under Code sections 401(k)(11) and 401(m)(10) ☐ [New] Safe harbor 401(k) plan under Code sections 401(k)(12) and 401(m)(11)…
  3. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019★ strong match
    …​retirement-plans/​retirement-plans-for-self-employed-people. Back to Citation 107.  Sometimes solo 401(k) is called as “individual 401(k),” or “one-participant 401(k)” or “uni-401(k).” For more information about solo-401(k) plans, including reporting requirements, see https://www.irs.gov/​retirement-plans/​one-partici…
  4. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    Roth IRAs under section 408A of the Code. Back to Citation 18.   See Comment Letter # 58 (Joint Submission from Service Employee International Union, National Education Association, American Federation of Teachers, American Federation of State County and Municipal Employees, and National Conference on Public Employee …
  5. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …ated to one-time advice concerning rollovers. Frequently, participants are better off leaving their 401(k) account in the retirement plan rather than rolling it over to an IRA, particularly if the 401(k) plan has low fees and high-quality investment options. The final rule and amended PTEs will require those providing …
  6. ERISA § 403(b)(5) (29 U.S.C. § 1103) — Establishment of trust
    ERISACode / StatuteJan 6, 2025related by meaning
    (b)(5) (5) to a contract established and maintained under section 403(b) of title 26 to the extent that the assets of the contract are held in one or more custodial accounts pursuant to section 403(b)(7) of title 26. (b)(6) (6) Any plan, fund or program under which an employer, all of whose stock is directly or indirec…
  7. DOL Office of Administrative Law Judges — USDOL, EBSA v. PLAN ADMINISTRATOR, HOME OF ECONOMY 401(K) PLAN, HOME OF ECONOMY, INC.
    ERISACourt RulingsJun 26, 2013
    …BOR, EMPLOYEE BENEFITS SECURITY ADMINISTRATION, Complainant, v. PLAN ADMINISTRATOR, HOME OF ECONOMY 401(K) PLAN, HOME OF ECONOMY, INC. Respondent. APPEARANCES: Gail A. Perry, Esq . U.S. Department of Labor Office of the Solicitor Plan Benefits Security Division Washington, D.C. For the Complainant Jon J. Jensen, Esq . …
  8. 91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives
    ERISAProposed Rules (FR)Proposed Mar 31, 2026
    …urvey/​retirement-survey. Back to Citation 129.  See PSCA, 64th Annual Survey of Profit Sharing and 401(k) Plans (2021); PSCA, 65th Annual Survey of Profit Sharing and 401(k) Plans (2022); PSCA, 66th Annual Survey of Profit Sharing and 401(k) Plans (2023); PSCA, 67th Annual Survey of Profit Sharing and 401(k) Plans (20…
  9. DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL RE…
    ERISACourt RulingsNov 30, 2016
    …contend the standard of review is a de novo standard, citing U.S. D ep t . Of Labor v. Team Laurino 401(k) Plan , 2008 - RIS - 00050 (ALJ Dec. 9, 2008) and - 11 - U.S. Dept. of Labor, EBSA v. Plan Adm’r Thibeault Corp., of NE/T - Quip Sales & L easing 401(k) Plan , 2 009 - RIS - 00068, slip op. at 10 (July 19, 2011). W…
  10. ERISA § 203(a)(3)(F) (29 U.S.C. § 1053) — Minimum vesting standards
    ERISACode / StatuteJan 6, 2025★ strong match
    (a)(3)(F) (F) A matching contribution (within the meaning of section 401(m) of title 26) shall not be treated as forfeitable merely because such contribution is forfeitable if the contribution to which the matching contribution relates is treated as an excess contribution under section 401(k)(8)(B) of title 26, an exce…
  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. 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.
  13. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    … Act Sec. 304, updating dollar limit for mandatory distributions. Back to Citation 6.  Code section 401(a)(31)(B)(i) requires the transfer be made to an “individual retirement plan,” defined by Code section 7701(a)(37) as an individual retirement account described in Code section 408(a) and an individual retirement ann…
  14. 81 FR 20946 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    her a “governmental plan” under section 3(32) of ERISA or a non-electing “church plan” under section 3(33) of ERISA are not subject to the final rule. Similarly, the Department in 1979 issued a “safe harbor” regulation at 29 CFR 2510.3-2(f) which states that a program for the purchase of annuity contracts or custodial …
  15. 76 FR 66136 — Investment Advice-Participants and Beneficiaries
    ERISAFinal Rules (FR)Oct 25, 2011★ strong match
    to Citation 64.   See, e.g., Profit Sharing/401(k) Council of America, 50th Annual Survey of Profit Sharing and 401(k) Plans (2007); and Julie Agnew, Personalized Retirement Advice and Managed Accounts: Who Uses Them and How Does Advice Affect Behavior in 401(k) Plans?, Center for Retirement Research Working Paper 200…
  16. TR 2026-02 — Technical Release 2026-02
    ERISADOL Technical ReleasesJun 17, 2026related by meaning
    urts should “look to the provisions of the whole law, and to its object and policy” in deciding what type of benefit programs are covered by ERISA). ↩ See FAB 2004-01 (April 7, 2004) and FAB 2006-02 (October 27, 2006) which came to similar conclusions regarding employers’ involvement with Health Savings Accounts. ↩ 29 …
  17. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    II(a). (b) Receive contributions from the employer and credit them to individual participant accounts in accordance with the employer's instructions; (c) Invest contributions and other plan assets in shares of a mutual fund or funds or other products such as insurance or annuity contracts designated by the employer, p…
  18. 89 FR 43636 — Abandoned Plan Regulations
    ERISAFinal Rules (FR)May 17, 2024related by meaning
    401(a)(11) and 417 of the Internal Revenue Code (or section 205 of ERISA) prevent a distribution under paragraph (d)(2)(vii)(B)( 1) of this section; ( 6) In the case of a distribution to an individual retirement plan (described in § 2550.404a-3(d)(1)(i) or (d)(1)(ii) of this chapter) a statement explaining that the acc…
  19. 88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    ctions; (b) Receive contributions from the employer and credit them to individual participant accounts in accordance with the employer's instructions; (c) Invest contributions and other plan assets in shares of a mutual fund or funds or other products such as insurance or annuity contracts designated by the employer, p…
  20. 29 C.F.R. § 2530.206(b)(2) — Time and order of issuance of domestic relations orders.
    ERISARegulationsSep 1, 2017
    …er between the same parties. Participant and Spouse divorce, and the administrator of Participant's 401(k) plan receives a domestic relations order. The administrator determines that the order is a QDRO. The QDRO allocates a portion of Participant's benefits to Spouse as the alternate payee. Subsequently, before benefi…