83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans ERISAProposed Rules (FR)Proposed Oct 23, 2018★ strong match
…should be addressed further as part of any final rule.
C. Legal Background
1. Statutory Definitions ERISA section 4 governs the reach of ERISA and, accordingly, of the Department's authority over benefit plans. ERISA applies not to every benefit plan but only to an “employee benefit plan” sponsored “by any employer.” E…
84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans ERISAFinal Rules (FR)Jul 31, 2019★ strong match
…ces the ability of unrelated employers to band together to provide health benefits through a single ERISA-covered plan called an AHP. The AHP Rule, which was issued on June 21, 2018, expands access to more affordable, quality health care by amending the definition of “employer” under section 3(5) of ERISA for AHPs. Sim…
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010related by meaning
… Department of the Treasury has interpretive authority over the minimum funding rules of Title I of ERISA, including section 305 of ERISA.
Back to Citation
2.
Pursuant to section 305(b)(3)(D)(iii) of ERISA, the Department of Labor issued proposed 29 CFR 2540.305-1, which includes a model notice for plans in critical s…
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011★ strong match
dds a cross-reference to section 521 of ERISA and § 2560.521 regarding the Secretary's authority to issue cease and desist and summary seizure orders. B. Proposed Amendment to Regulations Under ERISA Section 104(a)(1), 29 U.S.C. 1024(a)(1)
ERISARegulationsJan 1, 2017★ strong match
(a) (a) ERISA means the Employee Retirement Income Security Act of 1974, et seq., 29 U.S.C. 1001, et seq., as amended.
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023
… provisions in section 4975 of the Code.
See
section 4975(c)(2) of the Code.
Back to Citation
151.
ERISA section 406, 29 U.S.C. 1106.
Back to Citation
152.
Lockheed Corp.
v.
Spink,
517 U.S. 882 (1996);
Comm'r
v.
Keystone Consol. Indus, Inc.,
508 U.S. 152 (1993).
Back to Citation
153.
Cf.26 U.S.C. 4975(c)(1), Code …
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
…921
$60,610,921
$60,610,921
Preparation: 2020 Safe Harbor Explanation (Year 1 Only)
$14,586,856
$15,152,730
$0
$15,152,730 Preparation: 2002 Safe Harbor Notice (Year 1 Only)
$6,069,717
$0
$15,152,730
$15,152,730
Add Contact Info: 2020 Safe Harbor Explanation (Year 1 Only)
$4,059,862
$4,224,622
$0
$4,224,622
Add Contact…
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026★ strong match
ion.
(l)
Dates; severability.
(1) This section is applicable the first day of the first calendar year following date of publication of the final rule. (2) If any provision of this section is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency a…
80 FR 71936 — Interpretive Bulletin Relating to State Savings Programs That Sponsor or Facilitate Plans Covered by the Employee Retirement Income Security Act of 1974 ERISAFinal Rules (FR)Nov 18, 2015
e as any other prototype plan provider or employer sponsor of any ERISA-covered plan, and the arrangement would be fully and equally subject to ERISA. This conclusion is supported by the Department's position regarding state governmental participation in ERISA plans in another context. Pursuant to section 4(b)(1) of ER…
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024
Perez
v.
Bruister,
823 F.3d 250, 259 (5th Cir. 2016) (discussing ERISA's “functional fiduciary” test).
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292.
See Pegram
v.
Herdrich, 530 U.S. 211, 225-26 (2000) (explaining the “two hats” doctrine under ERISA and how one may be a “fiduciary only `to the extent' that [the person] acts in such a capacit…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020
files/EBSA/about-ebsa/about-us/erisa-advisory-council/2017-mandated-disclosure-for-retirement-plans-hadley-written-statement-06-07.pdf; see also Written Statement of David N. Levine and Brigen L. Winters, Principals, Groom Law Group (June 7, 2017), at 4,
https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa…
ERISACode / StatuteJan 4, 1995related by meaning
(a)(6) (6) such other matter as any of the committees referred to in section 1221 of this title may refer to it.
78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAFinal Rules (FR)Mar 1, 2013★ strong match
ssessment of civil penalties under section 502(c)(5) of ERISA, see §§ 2570.90 through 2570.101 of this chapter.
(2)
Criminal penalties and procedures. For information on criminal penalties under section 519 of ERISA for persons who knowingly make false statements or false representation of fact with regards to the info…
89 FR 5624 — Automatic Portability Transaction Regulations ERISAProposed Rules (FR)Proposed Jan 29, 2024
…1,801
1,983,512
Accounts with AP
94,032
176,417
249,441
299,357
324,685
350,261
376,083
389,086
402,152
402,152
3,063,666
AP Transfers
60,265
182,122
293,101
361,675
386,934
429,010
471,876
480,380
502,295
486,672
3,654,330
ERISACode / StatuteJan 6, 2025related by meaning
(e) (e) Cross references For regulations respecting coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.
75 FR 41600 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAFinal Rules (FR)Jul 16, 2010
…e 41628)
As shown in Table 10, total costs for service providers and plan sponsors add up to about $152.5 million for the year 2011.
Table 10—Total Discounted Costs of Proposal
Year
Cost of legal review
Cost of general information disclosure
Cost of investment information disclosure
Cost of qualifying for exemption
Tot…
ERISACourt RulingsFeb 22, 2000
…she began work for
Current Deve1opment in January, 1986, and ceased work there on July
29, 1992. (T 152) She became a member of the Plans in 1987, for
which she received an annual, individual participant statement
through 1992, but they ceased after that. (T 152 - 153)
Ms. Palaoro stated that she received the 1991
stat…
ERISACode / StatuteJan 6, 2025related by meaning
(h)(4)(D) (D) Election An employer may elect not to have this subparagraph apply. Such an election, once made, may be revoked only with the consent of the Secretary of the Treasury.
ERISACode / StatuteJan 6, 2017related by meaning
(e)(3)(B)(ii) (ii) the participant has a reasonable period of time, after receipt of the notice described in clause (i) and before the first elective contribution is made, to make such election, and
(e)(3)(B)(iii) (iii) the notice explains how contributions made under the arrangement will be invested in the absence of …
ERISAFinal Rules (FR)Feb 24, 2023
ng requirements.[1]
ERISA section 103 and 104 broadly set out annual financial reporting requirements for employee benefit plans
( printed page 11794) under Title I of ERISA. The Form 5500 Annual Return/Report for Title I purposes is promulgated pursuant to DOL regulations under the ERISA provisions authorizing limited…