80 FR 22021 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P… ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
mited to compensation paid in the form of Commissions, although the Commission may be paid by the other party to the transaction.
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19. The condition set forth in Section V(c)(1)(B) of the exemption requires the disclosure of information that the person seeking authorization “reasonably believes to be n…
29 C.F.R. § 2550.408e(e) — Statutory exemption for acquisition or sale of qualifying employer securities and for acquisition, sale, or lease of qualifying employer real property. ERISARegulationsJan 1, 2017related by meaning
(e) (e) Commission. For purposes of section 408(e) and this section, the term “commission” includes any fee, commission or similar charge paid in connection with a transaction, except that the term “commission” does not include a charge incurred for the purpose of enabling the appropriate plan fiduciaries to evaluate t…
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)…
81 FR 21181 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-De… ERISAFinal Rules (FR)Apr 8, 2016related by meaning
of the Code and a health savings account described in section 223(d) of the Code.
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19.
Code section 4975(c)(2).
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20. Angela A. Hung, Noreen Clancy, Jeff Dominitz, Eric Talley, Claude Berrebi, Farrukh Suvankulov, Investor and Industry Perspectives on Investment Advisers and Broker-Deal…
91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure ERISAProposed Rules (FR)Proposed Jan 30, 2026
…n 2016 for a prescription whose cash cost was only $40, resulting in the PBM retaining a profit of $245.[183]
The practice had been exacerbated by prohibitions on pharmacies from disclosing lower cash prices to patients due to “gag clauses” in their contracts with issuers and PBMs.[184]
Congress
( printed page 4378)
ou…
89 FR 43675 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans ERISAFinal Rules (FR)May 17, 2024related by meaning
section 4975(c)(2) necessitate proposing an amendment to the exemption.
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26.
See 29 CFR 2578.1(d)(2)(v).
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27.
See Section I(a)(3) of this exemption amendment.
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28.
See
paragraph 29 CFR 2578.1(c)(3) of the QTA Regulation or in the case of a QTA described in Section …
ERISACourt RulingsMay 28, 2014
…non-profit corporation that receives the vast
majority of its income from state agencies. TR at 80, 245. Mr. Clark E. Parker serves as the
Fiduciary Plan Administrator for the Golden Day Schools, Inc., Retirement Plan. TR at 24 5.
Certified actuary Henry DeSpain, from accounting firm Matthews, Gold, Kennedy & Snow, Inc…
75 FR 41600 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAFinal Rules (FR)Jul 16, 2010★ strong match
…00
$75,312,000
$13,248,000
$2,437,000
$152,535,000
2012
6,919,000
21,534,000
7,653,000
1,139,000
37,245,000
2013
6,467,000
20,125,000
7,152,000
1,064,000
34,808,000
2014
6,044,000
18,809,000
6,685,000
995,000
32,531,000
2015
5,648,000
17,578,000
6,247,000
929,000
30,403,000
2016
5,279,000
16,428,000
5,839,000
869,000
2…
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024
…ized investment recommendations to an ERISA-covered plan if the subparagraph's conditions were met.[245]
To the extent dealers wish to avoid fiduciary status under the final rule, however, they can structure their relationships to avoid making such investment recommendations to plans. Additionally, clearing firms would…
87 FR 73822 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights ERISAFinal Rules (FR)Dec 1, 2022
…ology, data, analyses, metric weighting, materiality, and how missing information is accounted for.[245]
77 FR 5632 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAFinal Rules (FR)Feb 3, 2012related by meaning
of the final rule. Specifically, if recordkeeping services, as defined in paragraph (c)(1)(viii)(D), will be provided to the covered plan, paragraph ( 1) requires a description of all direct and indirect compensation that the covered service provider, an affiliate, or a subcontractor reasonably expects to receive in co…
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026
… Assumption
21,586
2
187.58
8,098,204
0
21,586
4
187.58
16,196,408
8,098,204
21,586
5
187.58
20,245,509
12,147,306
2. Notice of Internet Availability:
A. Compensation and Benefits Manager prepares Notice of Internet Availability (First year)
21,586
0.25
193.15
1,042,334
−3,127,002
21,586
0.5
193.15
2,084,668
−2…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
…ribution
234,176 paper statements = 6,004,514 frozen DB Statements × 3.9% delivered by paper
1
1.05
245,885
374,708,891
On top of this baseline burden, SECURE 2.0 and associated proposal will add costs due to the provision of additional paper benefit statements. The costs associated with providing the additiona…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.41 of this title.
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023
… transaction-based (
e.g.,
commission) compensation structure and other broker-dealer compensation.[245]
These and other conflicts of interest may provide an incentive to a broker-dealer to seek to increase its own compensation or other financial interests at the expense of the customer to whom it is making investment …
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees ERISAFinal Rules (FR)Dec 18, 2020
…nancial Institution.
The Department understands that, as per FINRA Rule 3110,[244] FINRA Rule 3120,[245]
and FINRA Rule 3130,[246]
broker-dealers are already held to a standard functionally identical to that of the retrospective review requirements of this exemption. Accordingly, in this analysis, the Department assume…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.3 of this title.