81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016related by meaning
ble guidance), even if that AFTAP is not used to apply the restrictions under Code section 436 and ERISA section 206(g) until the following plan year. If the AFTAP reported on Line 18 does not correspond to the valuation results reported on this Schedule SB (for instance, if any adjustments pertaining to the plan year …
89 FR 23090 — Amendment to Prohibited Transaction Class Exemption 84-14 for Transactions Determined by Independent Qualified Professional Asset Managers (the QPAM Exemption) ERISAFinal Rules (FR)Apr 3, 2024★ strong match
…28, 2016); PTE 2016-10, 81 FR 75147 (Oct. 28, 2016); PTE 2012-08, 77 FR 19344 (March 30, 2012); PTE 2004-13, 69 FR 54812 (Sept. 10, 2004); and PTE 96-62 (“EXPRO”) Final Authorization Numbers 2003-10E, 2001-02E, and 2000-30E, available at
https://www.dol.gov/agencies/ebsa/laws-and-regulations/rules-and-regulations/…
90 FR 4192 — Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025★ strong match
… 16, 2001, the Loss Date, but actually remitted them on April 13, 2001, the Recovery Date. In early 2004, a Plan Official discovers that participant contributions for this pay period were not remitted on a timely basis. To comply with the Program, the Plan Official decided to repay all Lost Earnings on January 30, 2004…
ERISAProposed Rules (FR)Proposed Nov 21, 2022★ strong match
… 16, 2001, the Loss Date, but actually remitted them on April 13, 2001, the Recovery Date. In early 2004, a Plan Official discovers that participant contributions for this pay period were not remitted on a timely basis. To comply with the Program, the Plan Official decided to repay all Lost Earnings on January 30, 2004…
75 FR 70625 — Annual Funding Notice for Defined Benefit Plans ERISAProposed Rules (FR)Proposed Nov 18, 2010★ strong match
…ns: Multiemployer Plans Face Short- and Long-Term Challenges. U.S. General Accounting Office, March 2004. The General Accounting Office's name changed to the Government Accountability Office effective July 7, 2004.
Back to Citation
21.
The Department assumes that 38 percent of notices are sent electronically and resul…
ERISAProposed Rules (FR)Proposed May 7, 2014
…asury is authorized to issue regulations defining the required continuation coverage.[2]
On May 26, 2004, the Department of Labor (Department) issued final regulations implementing various provisions of the COBRA notice requirements and model notices to facilitate compliance with the requirement to provide the general …
ERISACourt RulingsJul 19, 2011related by meaning
ing the
Annual Report for the 2006 Plan Year complete.
• T he ALJ granted the Motion to Reopen and requested supplemental briefs from the pa rt ies on the applicability of United States Dep't of Labor, EBSA v. Dutch American, ALJ No. 2009RlS - 00014 (ALJ Jan. 6, 2010) (ALJ finding that reducing a Section 502( c )(2) pe…
75 FR 2068 — Definition of “Plan Assets”-Participant Contributions ERISAFinal Rules (FR)Jan 14, 2010
…ontribution plans. Plans having these characteristics will be referred to as the “ECP Universe.” In 2004, the Department collected detailed data on the remittance practices of the employers sponsoring the sample plans. The collected data covered the 12-month period preceding the date in 2004 on which EBSA interviewed t…
89 FR 5624 — Automatic Portability Transaction Regulations ERISAProposed Rules (FR)Proposed Jan 29, 2024
…ent plan within 60 days of receipt.[8] The Secretary of Labor (the Secretary) issued regulations in 2004 providing safe harbors for such automatic rollovers of mandatory distributions from a plan subject to Title I of the Employee Retirement Income Security Act (ERISA) which provide that (1) a plan administrator's desi…
ERISACourt RulingsJun 26, 2013related by meaning
g it of
the deficiencies contained in the annual report and requesting that it file the IQPA
report for plan year 2006 within thirty days. (CX 2-3).
2 Throughout this Decision and Order, EBSA’s exhibits in support of its Motion for Summar y Decision will be
referred to as “CX,” and HOE’s e-mail exhibits in support of i…
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024
…28, 2016); PTE 2016-10, 81 FR 75147 (Oct. 28, 2016); PTE 2012-08, 77 FR 19344 (March 30, 2012); PTE 2004-13, 69 FR 54812 (Sept. 10, 2004).
Back to Citation
57.
On December 12, 2018, Korea's Seoul High Court for the 7th Criminal Division (the Seoul High Court) reversed the Korean Court's decision and declared the defen…
87 FR 45204 — Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) ERISAProposed Rules (FR)Proposed Jul 27, 2022
…28, 2016); PTE 2016-10, 81 FR 75147 (Oct. 28, 2016); PTE 2012-08, 77 FR 19344 (March 30, 2012); PTE 2004-13, 69 FR 54812 (Sept. 10, 2004); and PTE 96-62 (“EXPRO”) Final Authorization Numbers 2003-10E, 2001-02E, and 2000-30E, available at
https://www.dol.gov/agencies/ebsa/laws-and-regulations/rules-and-regulations/…
ERISACourt RulingsJan 26, 2012related by meaning
a fair and equitable penalty because
of the additional delay in Dutch
American's filing, that is, filing while the matter was pending before the ALJ. By letter dated January 26, 2010, DOL appealed the ALJ's decision and seeks review of:
(1) Whether the Administrative Law Judge erred
in reducing the assessed penalty se…
78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAFinal Rules (FR)Mar 1, 2013
…and
Solis
v.
Palombo,
No. 1:08-CV-2017 (N.D. Ga 2009);
Chao
v.
Crouse,
346 F.Supp.2d 975 (S.D. Ind. 2004).
Back to Citation
2.
See
Kofman, Mila, Bangit, Eliza, and Lucia, Kevin,
MEWAs: The Threat of Plan Insolvency and Other Challenges
(The Commonwealth Fund March 2004), and
80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees ERISAProposed Rules (FR)Proposed Nov 18, 2015
…rticipant's right to opt out of the automatic contributions.”). DOL Field Assistance Bulletin (FAB) 2004-1 stated that an employer could open a health savings account (HSA) and deposit employer funds into it without the employee's affirmative consent so long as, among other things, the arrangement was “completely volun…
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024
…28, 2016); PTE 2016-10, 81 FR 75147 (Oct. 28, 2016); PTE 2012-08, 77 FR 19344 (March 30, 2012); PTE 2004-13, 69 FR 54812 (Sept. 10, 2004).
85 FR 72846 — Financial Factors in Selecting Plan Investments ERISAFinal Rules (FR)Nov 13, 2020
… Back to Citation
15.
See,
e.g., Who Cares Wins: Connecting Financial Markets to a Changing World
(2004),
www.unepfi.org/fileadmin/events/2004/stocks/who_cares_wins_global_compact_2004.pdf,
at v. (“Overall goals” include “[s]tronger and more resilient financial markets” and “[c]ontribution to sustainable dev…
76 FR 66136 — Investment Advice-Participants and Beneficiaries ERISAFinal Rules (FR)Oct 25, 2011
…dence from the Survey of Consumer Finances,
Journal of Public Economics, Volume 88 1893, 1893-1915 (2004).
Back to Citation
59.
See, e.g.,
James M. Poterba
et al., Asset Location for Retirement Savers, inPublic Policies and Private Pensions
290, 290-331 (John B. Shoven
et al.
eds., 2004); John B. Shoven & Clemens Sia…
81 FR 20946 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice ERISAFinal Rules (FR)Apr 8, 2016
…de.
Back to Citation
42.
See 80 FR 21928, 21945 (Apr. 20, 2015).
Back to Citation
43.
IRS Notice 2004-50, Q&A 65, 2004-33 I.R.B. 196 (8/16/2004).
Back to Citation
44.
Paul Fronstin, “Health Savings Account Balances, Contributions, Distributions, and Other Vital Statistics, 2014: Estimates from the EBRI HSA Database…
ERISACourt RulingsFeb 3, 2017related by meaning
balances at the end of the 2010 plan year. On the Schedule I
attache d to the amended 2010 report , net assets were $2,083,189.00 at the beginn ing of the plan year and $2,249,8 75.00 at the close of the plan year. Participant contributions
were $29,065.00 and employee contributions were zero. Benefits paid, including
…