ERISACourt RulingsFeb 22, 2000related by meaning
… 1999, [just before the hearing] they sent her the
1992 1996 participant account statements and the annual reports,
which had been sent to participants in April, together with the
worksheets, as well as some additional information on wages and
expense information for the same years. (T 149)
Joanne Palaoro:
Ms. Palaoro …
ERISACourt RulingsJan 20, 1998★ strong match
…11813-17420 was issued on July 20, 1987 and reached maturity on October 19, 1987; the CD paid 6.50% annual interest. Ex. C30.
Once SA paid off Loan Nos. 25-20129-4 and 25-20148-4, CD Nos.
346 and 350 ceased to be collateralized.
9CD No.
11813-17493 was outstanding from August 26, 1987 to October 19,
1987 at an annual i…
ERISACourt RulingsSep 27, 1993★ strong match
…tipulation of fact Paragraph 9).
6. Pursuant to ERISA § 103, 29 U.S.C.
§ 1023, Braniff filed timely annual reports with the IRS for each of the plans, including plan 504, for the plan year ended
1988. This information was transmitted by the IRS to the Department
of Labor ("DOL") (Joint Stipulation of fact paragraph 10)…
ERISACourt RulingsFeb 2, 1993
ed nonvested accounts.
Respondent's 1988 annual report for the ESOP plan showed a total
of 190 participants, including 31 retired or separated persons entitled to future benefits; 103 active employees fully vested; 38
employees partially vested; and 18 employees nonvested.
The Laine, Appold year-end 1988 audit stated
t…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
arl Levin, Chairman, Subcommittee on Oversight of Government Management, from Ann McLaughlin, Secretary of Labor, (Feb. 22, 1988).
Back to Citation
5. Although the statute and regulation refer to the amount assessed as “liquidated damages” it is appropriate to treat the amount as a civil money penalty for purposes of …
85 FR 59132 — Pension Benefit Statements-Lifetime Income Illustrations ERISAFinal Rules (FR)Sep 18, 2020related by meaning
…tment's reasoning behind the IFR's assumptions for these four factors, and other matters germane to annuitization illustrations.
(a) Commencement Date and Age
Paragraph (c)(1) of the IFR establishes an assumed annuity commencement date and age that plan administrators must use to prepare the required illustrations. Spe…
ERISACourt RulingsApr 27, 1995★ strong match
annual
reports for the fiscal years 1988 through 1991 are justified.
Procedural History
On June 24, 1993, the Complainant, acting through its Division of Reporting Compliance and its Office of Chief Accountant, issued
a Notice of Intent to Assess a Penalty in the amount of ten
thousand dollars ($10,000) for reporting d…
ERISACourt RulingsAug 25, 1995★ strong match
…was
required to pay Respondent AMCI $100,000.00 per year for five
calendar years beginning with the 1988 calendar year. (Stip.
Fact 23; J-Ex. 16).
36. Under the terms of the consulting agreement, MPEHA was
required to reimburse Respondent AMCI for reasonable and
necessary travel and other expenses. (Stip. Fact 24; J-Ex…
ERISACourt RulingsNov 18, 1994
…nt an applicable exemption from ERISA's
reporting requirements, Plans AA, FF and H each required an
annual report containing an opinion of an independent qualified
public accountant based on an audit of the plan because each plan
was funded and covered over 100 employees. The 1988 annual
report for each plan was due on…
ERISACourt RulingsAug 17, 2026
…s Court of Appeals
For the Eleventh Circuit
____________________
No. 25 -10692
____________________
ANN JOHNSON,
as the representative of a class of similarly
situated persons, and on behalf of Royal
Caribbean Cruises Ltd Retirement Savings Plan,
Plainti - Appellant,
versus
RUSSELL INVESTMENT MANAGEMENT, LLC,
RUSSELL I…
ERISACourt RulingsDec 21, 1993★ strong match
…anuary
16, 1990, NIP through a professional service, Tycor Benefits
Administrators, Inc., filed its annual report with the Internal
Revenue Service (IRS). This filing was accompanied by an
appropriate request for extension to file the report later than
the 210 day period after the close of the plan year as required
by …
ERISARegulationsSep 18, 2021related by meaning
…(2)(i) of this section, the plan administrator may use the following model language: “A single life annuity is an arrangement that pays you a fixed amount of money each month for the rest of your life. Following your death, no further payments would be made to your spouse or heirs.”
(d)(3) (3)
(d)(3)(i) (i) An explanat…
ERISACourt RulingsFeb 1, 1993
…nded
differently. For example, the medical and dental plans were paid
for by Spalding until July 1, 1988, when employees began making
contributions. The life insurance was a cafeteria plan in which
Spalding paid for a benefit equal to the employee's salary, and the
employee had an option of paying for an increase in be…
ERISADOL Technical ReleasesAug 12, 1988
Department of Labor Announces Enforcement Policy on Participant Contributions to Cafeteria Plans and Consideration of a Regulatory Exemption
For Release: Friday, August 12, 1988
Contact: Mark Greenstein
Office: (202) 523-7901
Printable Version
The Department of Labor's Pension and Welfare Benefits Administration today …
81 FR 21147 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and Brokers, Pension Co… ERISAFinal Rules (FR)Apr 8, 2016related by meaning
investing in indexed annuities precisely because such products are not regulated as securities and therefore do not fall within FINRA's jurisdiction. A few commenters cited statements by the SEC staff, FINRA and the North American Securities Administrators Association, regarding indexed annuities. The statements, quot…
ERISADOL Technical Releases★ strong match
1991).
Signed at Washington, DC, this 28th day of May 1992
Alan D. Lebowitz
Deputy Assistant Secretary for Program Operations
U.S. Department of Labor Pension and Welfare Benefits Administration
ERISACode / StatuteJan 14, 2019related by meaning
… than such date.
(c)(7)(A) (A) in the case of an election to waive the qualified joint and survivor annuity form of benefit, the 180-day period ending on the annuity starting date, or
(c)(7)(B) (B) in the case of an election to waive the qualified preretirement survivor annuity, the period which begins on the first day…
ERISACourt RulingsJun 9, 2000related by meaning
on September 1, 1989,
the date of transfer, which would demonstrate that the Piedmont
plan no longer contained any assets. (J-23). These changes were made and submitted as a draft to the PWBA on June 22, 1993. The
draft was not signed. (J-24). An executed copy was submitted on
July 13, 1993. (J-25).
II. Procedural His…
90 FR 38908 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans; Withdrawal ERISAFinal Rules (FR)Aug 12, 2025related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
ERISAFinal Rules (FR)Apr 8, 2016related by meaning
…2006), as amended elsewhere in this issue of the
Federal Register
.
Back to Citation
26.
“Variable Annuities: Beyond the Hard Sell,” available at http://www.finra.org/sites/default/files/InvestorDocument/p125846.pdf.
FINRA also has special suitability rules for certain investment products, including variable annu…