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75 documents · 0.10sAllIRCERISAPBGCJoint Board
  1. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    …age an Independent Qualified Public Accountant (IQPA) pursuant to ERISA section 103(a)(3)(A) and 29 CFR 2520.103-1(b). This requirement also applies to a Form 5500 Annual Return/Report filed for a 103-12 IE and for a GIA (see 29 CFR 2520.103-12 and 29 CFR 2520.103-2). The IQPA's report must be attached to the Form 5500…
  2. 88 FR 11793 — Annual Reporting and Disclosure
    ERISAFinal Rules (FR)Feb 24, 2023
    eporting arrangement described in § 2520.104-51. * * * * * 3. In § 2520.103-5, revise paragraph (a) introductory text to read as follows: § 2520.103-5 Transmittal and certification of information to plan administrator for annual reporting purposes. (a) General. In accordance with section 103(a)(2) of the Act, an insura…
  3. 86 FR 51284 — Annual Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Sep 15, 2021
    ….103-4, 2520.103-6, 2520.103-8, 2520.103-9, and 2520.103-10 and elsewhere in subparts C and D of 29 CFR part 2520, as applicable.
  4. 81 FR 47496 — Annual Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    …cy of plan investments in such pooled investment vehicles. The DOL proposes revising language to 29 CFR 2520.103-3, 29 CFR 2520.103-4, and 29 CFR 103-1(e) to reflect those changes. 4. Section 2520.103-6
  5. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019
    epeated 29 CFR 1903.15(d)(2) $129,336 $132,598. OSHA Occupational Safety and Health Act Posting Requirement 29 CFR 1903.15(d)(6) $12,934 $13,260. OSHA Occupational Safety and Health Act Failure to Abate 29 CFR 1903.15(d)(5) $12,934 $13,260. WHD Family and Medical Leave Act FMLA 29 CFR 825.300(a)(1) $169 $173. WHD Fair …
  6. 29 C.F.R. § 2520.103-11(b)(3)(ii) — Use of electronic media for maintenance and retention of records.
    ERISARegulationsJan 1, 2017★ strong match
    (b)(3)(ii) (ii) The schedule of loans or fixed income obligations in default required by section 103(b)(3)(E) of the Act and § 2520.103-10(b)(4); (b)(3)(iii) (iii) The schedule of leases in default or classified as uncollectible required by section 103(b)(3)(F) of the Act and § 2520.103-10(b)(5); or (b)(3)(iv) (iv) The…
  7. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020
    er distribution from a defined benefit plan under section 206(e) of ERISA 29 CFR 2575.1-3 $16,915 $17,213 EBSA Employee Retirement Income Security Act Failure to provide Summary of Benefits Coverage under PHS Act section 2715(f), as incorporated in ERISA section 715 and 29 CFR 2590.715-2715(e) 29 CFR 2575.1-3 $1,156 $1…
  8. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  9. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 29 C.F.R. § 2520.103-14(b)(3)(i) — Contents of the annual report for defined contribution group (DCG) reporting arrangements.
    ERISARegulationsMay 31, 2023
    …ditions for being eligible for a waiver of the audit and accountant opinion requirements in section 103(a)(3)(A) of the Act pursuant to § 2520.104-46, the Schedule DCG for each participating plan shall include: (b)(3)(i)(A) (A) A report of an independent qualified public accountant for the participating plan that meets…
  11. 29 C.F.R. § 2570.161 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  14. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    tatus to adopt a restoration plan 29 CFR 2575.2(k) 2014 Pub. L. 113-97 100 100 100. ( printed page 43459) EBSA Employee Retirement Income Security Act Section 502(m)—Failure of fiduciary to make a proper distribution from a defined benefit plan under section 206(e) of ERISA 29 CFR 2575.2(l) 1994 Pub. L. 103-465 10,000 …
  16. 29 C.F.R. § 2570.42(c) — Notice of proposed exemption.
    ERISARegulationsApr 8, 2024related by meaning
    (c) (c) Inform interested persons of their right to submit comments to the Department (either electronically or in writing) relating to the proposed exemption and establish a deadline for receipt of such comments; and
  17. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  18. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  20. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017
    ure to Abate 29 CFR 1903.15(d)(5) 12,471 12,675. WHD Family and Medical Leave Act FMLA 29 CFR 825.300(a)(1) 163 166. WHD Fair Labor Standards Act FLSA 29 CFR 578.3(a) 1,894 1,925. WHD Fair Labor Standards Act Child Labor 29 CFR 579.1(a)(2) 1,894 1,925. WHD Fair Labor Standards Act Child Labor 29 CFR 570.140(b)(1) 12,08…