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  1. 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…
  2. DOL Office of Administrative Law Judges — USDOL, EBSA v. PLAN ADMINISTRATOR, HOME OF ECONOMY 401(K) PLAN, HOME OF ECONOMY, INC.
    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…
  3. 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 …
  4. 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…
  5. 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, 2024related by meaning
    ctions and consistent with the Department's statutorily mandated focus on the protection of Plans in ERISA section 408(a) and Code section 4975(c)(2). The Department stated that in situations where a crime raises particularly unique issues related to the substantial equivalence of the foreign Criminal Conviction, the Q…
  6. 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…
  7. 89 FR 43636 — Abandoned Plan Regulations
    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…
  8. 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…
  9. DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR HAGO MANUFACTURING CO., INC. RETIREMENT PLAN, HAGO MANUFACTURING CO., INC.
    ERISACourt RulingsFeb 3, 2017related by meaning
    ual Report (“ANOR”) which superseded t he December 12, 2011 NOR, again requesting Respondent provide the required IQPA report and file an amended 2010 Form 5500, and advising Respondent that it had 45 days to comply without incurring a penalty. (CX - 5). - 5 - 6 . When Respondent did not file the req uested documents, …
  10. 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…
  11. DOL EBSA (final agency order) — USDOL, EBSA v. PLAN ADMINISTRATOR, THIBEAULT CORP. OF NE/T-QUIP SALES & LEASING 401(K) PLAN
    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…
  12. 87 FR 45204 — Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption)
    ERISAProposed Rules (FR)Proposed Jul 27, 2022related by meaning
    formation. The requestor would then be able to contact the Department if it believes it would be useful for the Department to request the information. Any failure to maintain the records necessary to determine whether the conditions of the exemption have been met would result in the loss of the relief provided under th…
  13. DOL EBSA (final agency order) — USDOL, EBSA v. PLAN ADMINISTRATOR, DUTCH AMERICAN IMPORT CO., INC., EMPLOYEE STOCK OWNERSHIP PLAN
    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…
  14. 87 FR 71164 — Voluntary Fiduciary Correction Program
    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…
  15. TR 2011-03 — Technical Release 2011-03
    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 …
  16. TR 2011-03R — Technical Release 2011-03R
    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 …
  17. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    arly interested in receiving comments regarding any undue burden this elimination may create. III. Regulatory Impact Analysis A. Executive Order 12866 Under Executive Order 12866, the Department must determine whether a regulatory action is “significant” and therefore subject to the requirements of the Executive Order …
  18. 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…
  19. 77 FR 74063 — Amendments to the Abandoned Plan Regulations
    ERISAProposed Rules (FR)Proposed Dec 12, 2012
    …ified method for filing a terminal report for abandoned individual account plans. Also on April 21, 2006, the Department granted a prohibited transaction exemption, PTE 2006-06, which facilitates the goal of the Abandoned Plan Regulations by permitting a qualified termination administrator, who meets the conditions in …
  20. 81 FR 44773 — Best Interest Contract Exemption; Correction
    ERISAFinal Rules (FR)Jul 11, 2016related by meaning
    ter the analysis and data contained in the RIA applicable to the rulemaking, including the assessment of its costs and benefits. Executive Order 12866 Under Executive Order 12866, “significant” regulatory actions are subject to the requirements of the Executive Order and review by the OMB. Section 3(f) of Executive Ord…