Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to Ann. 2006-11 (not yet in the library — opens the official source)
39 documents · 0.10sAllIRCERISAPBGCJoint Board
  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. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016related by meaning
    e accounts ☐ Variable annuities. If you check this box, indicate whether the variable annuity contact has any of the following (check all that apply): (i) Types of subaccounts: ☐ Domestic Stock/Equity ☐ Bond/income ☐ Balanced/target allocation ☐ Money Market ☐ Target date/Lifecycle ☐ International/Global Stock/Equity ☐…
  3. Court of Appeals for the Eleventh Circuit — Ann Johnson v. Russell Investments Trust Company
    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…
  4. 81 FR 21002 — Best Interest Contract Exemption
    ERISAFinal Rules (FR)Apr 8, 2016★ strong match
    …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…
  5. 85 FR 59132 — Pension Benefit Statements-Lifetime Income Illustrations
    ERISAFinal Rules (FR)Sep 18, 2020related by meaning
    ation 17.   See Arizona Governing Comm. for Tax Deferred Annuity and Deferred Compensation Plans v. Norris, 463 U.S. 1073 (1983). Back to Citation 18.  One commenter on the ANPRM explained that the 10-year CMT rate is a reasonable approximation for a rate that insurers would offer to consumers, which reflects an estima…
  6. 78 FR 26727 — Pension Benefit Statements
    ERISAProposed Rules (FR)Proposed May 8, 2013related by meaning
    …statements or similar documents showing how plans or insurance companies currently disclose in-plan annuity unit prices and monthly payment guarantees. Finally, given the wide array of ERISA plans and investment products, the Department also is soliciting comments on whether there are any foreseeable product-specific p…
  7. 90 FR 28007 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans
    ERISAFinal Rules (FR)Jul 1, 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…
  8. 82 FR 7336 — Proposed Best Interest Contract Exemption for Insurance Intermediaries
    ERISAProposed Rules (FR)Proposed Jan 19, 2017related by meaning
    -Fixed-Breakout.pdf. Back to Citation 51.  LifeHealthPro Editors, August 16, 2016, “Fixed indexed annuities break quarterly sales record” Available at http://www.lifehealthpro.com/​2016/​08/​16/​fixed-indexed-annuities-break-quarterly-sales-reco?​slreturn=​1476799732. Back to Citation 52.  LIMRA Individual Annuity Year…
  9. 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
    …S.C. § 1024, provides that the plan administrator of a benefit plan is required to file a Form 5500 Annual Report with the federal government within 210 days of the end of the plan ye ar. 3. ERISA § 103(a)(3)(A), 29 U.S.C. § 1023(a)(3)(A), requires the plan administrator to file with the annual report an opinion of an …
  10. 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
    value from the insurance company, it can take several years for an investment in an indexed annuity to `break even.' [21] The SEC staff further noted: It is important to note that indexed annuity contracts commonly allow the insurance company to change the participation rate, cap, and/or margin/spread/asset or administ…
  11. 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…
  12. 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…
  13. 85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAFinal Rules (FR)May 27, 2020
    …ided interpretive guidance on the Department's final QDIA regulation, which includes an initial and annual notice requirement. The QDIA notice may be combined with the Code's notice requirement for automatic contribution arrangements in Code sections 401(k)(13)(E) and 414(w)(4). This FAB 2008-03 allows plan administrat…
  14. 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
    …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…
  15. 29 C.F.R. § 2550.404a-4(c) — Selection of annuity providers—safe harbor for individual account plans.
    ERISARegulationsAug 12, 2025related by meaning
    … paragraph (b) of this section, the “time of selection” may be either: (c)(1) (1) The time that the annuity provider and contract are selected for distribution of benefits to a specific participant or beneficiary; or (c)(2) (2) The time that the annuity provider is selected to provide annuity contracts at future dates …
  16. 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…
  17. TR 2011-03 — Technical Release 2011-03
    ERISADOL Technical ReleasesSep 13, 2011
    affirmatively consent to receiving disclosures through electronic 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 …
  18. TR 2011-03R — Technical Release 2011-03R
    ERISADOL Technical ReleasesDec 8, 2011
    affirmatively consent to receiving disclosures through electronic 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 …
  19. 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 …
  20. 76 FR 66136 — Investment Advice-Participants and Beneficiaries
    ERISAFinal Rules (FR)Oct 25, 2011★ strong match
    …tancy) and risk tolerance. The Department, however, has decided to retain the exception for in-plan annuity products. It might be challenging for a computer model that is designed to select the optimal asset allocation for a participant's investments to also incorporate an option about whether the participant should pu…