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, 2024★ strong match
…mation collection requirements (ICRs) included in the December 12, 2012, proposed amendments to the 2006 regulations at 77 FR 74063 and the proposed amendments to the class exemption PTE 2006-06 at 77 FR 74055. At the same time, the Department also submitted the ICR to OMB in accordance with 44 U.S.C. 3507(d).
The amen…
ERISACourt RulingsJun 26, 2013★ strong match
…ficiencies 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 its Response wi…
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★ strong match
…nition of “governmental plan” in section 414(d) of the Internal Revenue Code (“IRC”).
19
IRS
Notice 2006-89, 2006 I.R.B. 772 (Oct. 23, 2006).
20
The PPA amended the definition of
“governmental plan” as the term appears in 414(d) of the IRC and Section 1002(32) of
ERISA, and the definition of “governmental plan” is iden…
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 …
84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAProposed Rules (FR)Proposed Oct 23, 2019
… third, again consents in accordance with the requirements above.[5]
(ii) Field Assistance Bulletin 2006-03
Although the 2002 safe harbor remains in effect, the Department occasionally has issued guidance in limited circumstances addressing electronic delivery methods other than the method permitted by the 2002 safe ha…
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
rinciples set forth in the Executive order. OMB has determined that this amendment is a significant regulatory action under Executive Order 12866.[12] Executive Order 13563 directs agencies to propose or adopt a regulation only upon a reasoned determination that its benefits justify its costs; the regulation is tailore…
90 FR 4192 — Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025★ strong match
…k to Citation
2.
67 FR 15062 (March 28, 2002), 70 FR 17516 (April 6, 2005), 71 FR 20262 (April 19, 2006).
Back to Citation
3.
EBSA acknowledges that it has experience with certain transactions fitting within one or more of the listed categories of transactions, even if not specifically named in the category, for exam…
ERISAFinal Rules (FR)May 17, 2024
…hes a simplified method for filing a terminal report for abandoned individual account plans.[4]
The 2006 regulations were accompanied by a prohibited transaction exemption, PTE 2006-06, which facilitates the goal of the Abandoned Plan Program by permitting a QTA who meets the conditions in the exemption to select itsel…
90 FR 28007 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans ERISAFinal Rules (FR)Jul 1, 2025related by meaning
Accordingly, the Department has concluded that it is not necessary to prepare a Family Policymaking Assessment.
H. Review Under Executive Order 12630 Pursuant to E.O. 12630, “Governmental Actions and Interference with Constitutionally Protected Property Rights,” 53 FR 8859 (March 18, 1988), the Department has determin…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020
guidance. Specifically, the relevant documents are FAB 2006-03, FAB 2008-03 (Q&A 7), and Technical Release 2011-03R (Dec. 8, 2011) (TR 2011-03R).[68] The Department issued FAB 2006-03 to help plan administrators comply with amendments to ERISA's pension benefit statement requirements made by the Pension Protection Act…
ERISACourt RulingsFeb 22, 2000related by meaning
, which has also
been received by virtue of Mr. Arneson's testimony on the subject.
(T 96) To the extent that the demands described by Ms. Palaoro are deemed necessary to the imposition of any penalties for the refusal
to supply the documents based upon her request as a participant,
Respondent' Exhibit 7 is deemed to c…
ERISACourt RulingsJan 26, 2012related by meaning
easonable Cause ("NOD") dated September 15, 2008, DOL stated that it
had reviewed the representations made in the
SRC and determined that there was no reasonable cause to waive the penalty, in part, because an
IQPA report and amended
Form
5500 were not submitted in response to the Notice oflntent to Assess a Penalty.
D…
ERISACourt RulingsMay 28, 2014related by meaning
ons below within 45-days of the date of the Notice to
avoid potential civil penalties authorized by Tit le I of ERISA.” CX 3 at 1. The civil penalties could run up to $1,100 per day from the date on which the annual report was due. Id. at 2. In
order to avoid civil penalties, the NOR instructed Respondent to file an ac…
ERISACourt RulingsJul 19, 2011★ strong match
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…
ERISAProposed Rules (FR)Proposed Nov 21, 2022
…ile the proposed amendments to the exemption are being finalized.
Back to Citation
5.
71 FR 20262 (2006); 71 FR 20135 (2006).
Back to Citation
6. As is the case under the current VFC Program, multiemployer plans and multiple employer plans would be permitted to use the amended VFC Program (including the new SC Compon…
ERISADOL Technical ReleasesSep 13, 2011
…media in the manner prescribed by the regulation. See 29 CFR 2520.104b-1(c)(2)(ii). On December 20, 2006, the Department issued Field Assistance Bulletin 2006-03 (FAB 2006-03) to provide general guidance regarding good faith compliance with the changes made to the pension benefit statement provisions of section 105 of …
ERISADOL Technical ReleasesDec 8, 2011
…media in the manner prescribed by the regulation. See 29 CFR 2520.104b-1(c)(2)(ii). On December 20, 2006, the Department issued Field Assistance Bulletin 2006-03 (FAB 2006-03) to provide general guidance regarding good faith compliance with the changes made to the pension benefit statement provisions of section 105 of …
90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974 ERISAFinal Rules (FR)Jul 1, 2025★ strong match
…10 U.S. 86 (1993). See 61 FR 33847 (July 1, 1996).
Back to Citation
4.
See,
e.g.,
Advisory Opinion 2006-09A (Dec. 19, 2006)(individual retirement account (IRA) investment in notes offered by a corporation in which a son-in-law of the IRA owner is the majority stockholder); 2006-01A (Jan. 6, 2006)(IRA investment in a l…
ERISACourt RulingsOct 16, 1996related by meaning
aw the hearing is
APPROVED and this matter is hereby DISMISSED.
JOHN M. VITTONE
Chief Administrative Law
Judge
Washington, DC
JMV/CY/jsp
UNITED STATES DEPARTMENT OF LABOR
United States Department of Labor
Office of Administrative Law Judges
800 K St NW
Washington, DC 20001
(202) 693-7300
www.oalj.dol.gov
FEDERAL GOVERN…
91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives ERISAProposed Rules (FR)Proposed Mar 31, 2026
…996.
Back to Citation
12.
U.S. Dep't of Labor, Employee Benefits Security Admin., Advisory Opinion 2006-08A (Oct. 3, 2006), available at
https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/2006-08a.
Back to Citation
13.
In 2022, EBSA analysis of BrightScope data for au…