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68 documents · 0.08sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2509.75-5 — Questions and answers relating to fiduciary responsibility.
    ERISARegulationsJan 1, 2017
    …n and administration of the plan. Does this provision adequately satisfy the requirement in section 402(a) that a “named fiduciary” be provided for in a plan instrument?A: Yes, for the reasons stated in response to question FR-1. The joint board is clearly identified as the entity which has authority to control and man…
  2. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    …contributions to the applicable valuation date using the 8.85% discount rate provided under section 402(e)(4)(B) of PPA. Line 23—Reflect required quarterly installments based on the minimum required contribution determined under section 402(e) of PPA to the extent applicable (i.e., for purposes of calculating the requi…
  3. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017★ strong match
    …r affected homeworker Minor Substantial Repeated, intentional or knowing Recordkeeping $20-201 $201-402 $402-1,005 Monetary violations 20-201 201-402 Employment of homeworkers without a certificate 201-402 402-1,005 Other violations of statutes, regulations or employer assurances 20-201 201-402 402-1,005 ( printed page…
  4. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …lt Electronic Delivery and Opt-out Notification. Quantified Cost Savings: • Annual cost savings of $402 million (nearly a 70 percent decrease) for group health plans resulting from reduced materials and mailing costs associated with paper disclosures. Transfers: Non-Quantified: • Transfers from plans to participants in…
  5. 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…
  6. 77 FR 41678 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure/Web Page
    ERISAFinal Rules (FR)Jul 16, 2012related by meaning
    b. L. 109-280, 120 Stat. 780, 972, and sec. 102, Reorganization Plan No. 4 of 1978, 5 U.S.C. App. 1. Sec. 2550.412-1 also issued under 29 U.S.C. 1112. 2. Section 2550.408b-2 is amended by revising paragraph (c)(1)(ix)(F) to read as follows: § 2550.408b-2 General statutory exemption for services or office space. * * * *…
  7. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016★ strong match
    …to $268; increases the daily base penalty for operators employing 51 to 100 employees from $300 to $402; increases the daily base penalty for operators employing more than 100 employees from $400 to $535; increases the daily base penalty increase for operators who continue to be in violation more than 10 days after rec…
  8. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020related by meaning
    …ry 23, 2019 January 15, 2020. § 702.271(a)(2) January 23, 2019 January 15, 2020. § 702.271(a)(2) $2,402 $2,444. § 702.271(a)(2) $12,007 $12,219. PART 725—CLAIMS FOR BENEFITS UNDER PART C OF TITLE IV OF THE FEDERAL MINE SAFETY AND HEALTH ACT, AS AMENDED 5. The authority citation for part 725 continues to read as follows…
  9. 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
    …ers to fiduciary responsibility. Section No. Question No. 3(21)(A) D-2, D-3, D-4, D-5. 3(38) FR-15. 402(c)(1) FR-12. 402(c)(2) FR-15. 402(c)(3) FR-15. 403(a)(2) FR-15. 404(a)(1)(B) FR-11, FR-17. 405(a) FR-13, FR-14, FR-16. 405(c)(1) FR-12, FR-15. 405(c)(2) D-4, FR-13, FR-14, FR-16. 412 D-2.
  10. 87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
    es of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (2) Section 4975(c)(2) of the Internal Revenue Code of 1986 (the Code); or Note 1 to p…
  11. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    … the participant in writing, either separately or as part of the notice required under Code section 402(f), that the participant may transfer the distribution to another IRA.[7] Code section 402(f)(1)(A) requires plan administrators to provide a participant with a written notice within a reasonable period of time befor…
  12. 75 FR 41600 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAFinal Rules (FR)Jul 16, 2010related by meaning
    s, and cost of replacement service providers, and the covered service provider's response to notification of the failure. (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 sectio…
  13. 29 C.F.R. § 2550.408b-2(c)(1)(x) — General statutory exemption for services or office space.
    ERISARegulationsSep 1, 2017related by meaning
    (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)…
  14. 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…
  15. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019related by meaning
    … 2018 January 23, 2019. § 702.271(a)(2) January 2, 2018 January 23, 2019. § 702.271(a)(2) $2,343 $2,402. § 702.271(a)(2) $11,712 $12,007. PART 725—CLAIMS FOR BENEFITS UNDER PART C OF TITLE IV OF THE FEDERAL MINE SAFETY AND HEALTH ACT, AS AMENDED 5. The authority citation for part 725 continues to read as follows: Autho…
  16. 77 FR 5632 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAFinal Rules (FR)Feb 3, 2012related by meaning
    ns within the meaning of ERISA section 514 or as otherwise preempted by Title I of ERISA. 11. Application of Section 4975 of the Internal Revenue Code Code section 4975(d)(2) contains a provision that is parallel to ERISA section 408(b)(2). The interim final rule included a new provision in paragraph (c)(1)(xi) to clar…
  17. ERISA § 402(a) (29 U.S.C. § 1102) — Establishment of plan
    ERISACode / StatuteJan 6, 2025
    (a) (a) Named fiduciaries (a)(1) (1) Every employee benefit plan shall be established and maintained pursuant to a written instrument. Such instrument shall provide for one or more named fiduciaries who jointly or severally shall have authority to control and manage the operation and administration of the plan. (a)(2) …
  18. 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…
  19. 90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025related by meaning
    e exemptions pursuant to Code section 4975 was transferred to the Secretary of Labor. Back to Citation 10.  Both terms are defined in a new section V. Back to Citation 11.  See e.g., 29 CFR 2520.102-2(c)(2) regarding summary plan descriptions. Back to Citation 12.   See 2022 VFC Program proposed revisions, section D, “…
  20. 29 C.F.R. § 2570.30(a) — Scope of this subpart.
    ERISARegulationsApr 8, 2024related by meaning
    (a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…