91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
receive some of their required ERISA disclosures electronically.[3]
The first electronic safe harbor was published in 2002 (the 2002 safe harbor).[4] The 2002 safe harbor establishes tailored safeguards for electronic disclosure for two categories of participants and beneficiaries. The first category is for participan…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020
ded ERISA's delivery standards in 2002 by establishing a safe harbor for the use of electronic media to furnish disclosures (the 2002 safe harbor).[3] The 2002 safe harbor was not and is not the exclusive means by which a plan administrator may use electronic media to satisfy the general standard. However, plan adminis…
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, 2025
…equirements of the VFC Program “if, with respect to the violation of the fiduciary standards of the ERISA, there is a similar loan error eligible for correction under EPCRS and the loan error is corrected in such manner.” The Department requested comments on what revisions, if any, it should make to the VFC Program and…
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010related by meaning
…s multiemployer plans to delay temporarily their endangered or critical status under section 305 of ERISA. Section 204 of WRERA provides that a multiemployer plan may, for its first plan year beginning during the period from October 1, 2008, through September 30, 2009, elect to keep its status for the plan year precedi…
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026
…the Department expanded the safe harbor (2002 safe harbor) to apply to disclosures under Title I of ERISA generally, accounting for the expanded scope of required disclosures under ERISA for pension benefit plans and group health plans.[4]
Accordingly, group health plan administrators may follow the 2002 safe harbor in…
90 FR 4192 — Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025
…n
5.
The term pension plans include both defined contribution plans and defined benefit plans.
See
ERISA section 3(34) and 3(35).
Back to Citation
6.
To reflect the inclusion of the SCC into the Program, section 6 has been renamed “VFC Program Application and Self-Correction Component Procedures” and the prior sectio…
84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAProposed Rules (FR)Proposed Oct 23, 2019★ strong match
…fy the general standard. Plan administrators may find that other procedures will allow them to meet ERISA's general delivery requirements. However, administrators who satisfy the conditions of the safe harbor are assured that the general delivery requirements have been satisfied.
ERISACode / StatuteJan 6, 2017related by meaning
(a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
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.
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
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)
ERISACode / StatuteJan 6, 2017related by meaning
(a) (a) Except as provided in subsections (b), (c), and (d), this part shall take effect on January 1, 1975.
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, 2018related by meaning
…. 2017); 2012 GAO report, at 10,
https://www.gao.gov/products/GAO-18-111SP.
Back to Citation
18.
ERISA also covers benefit plans established or maintained by employee organizations and such plains operated by both employers and employee organizations.
Back to Citation
19.
See
83 FR at 28912, 28920.
Back to Citatio…
ERISACode / StatuteJan 4, 1995related by meaning
(b) (b) Protection of interstate commerce and beneficiaries by requiring disclosure and reporting, setting standards of conduct, etc., for fiduciaries It is hereby declared to be the policy of this chapter to protect interstate commerce and the interests of participants in employee benefit plans and their beneficiaries…
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, 2019related by meaning
Back to Citation
123.
The Pew Charitable Trusts, “Employer Barriers to and Motivations for Offering Retirement Benefits,” 2017.
Back to Citation
124. Transamerica Center for Retirement Studies, “All About Retirement: An Employer Survey, 17th Annual Transamerica Retirement Survey” (Aug. 2017).
Back to Citation
125.
T…
87 FR 70753 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Nov 21, 2022
…o the exemption, if granted, would be supplemental to, and not in derogation of other provisions of ERISA and the Code, including statutory or administrative exemptions and transitional rules. Furthermore, the fact that a transaction is subject to an administrative or statutory exemption is not dispositive of whether t…
ERISACode / StatuteJan 6, 2017related by meaning
(b) (b) Construction and application
(b)(1) (1) This section shall not apply with respect to any cause of action which arose, or any act or omission which occurred, before January 1, 1975.
(b)(2) (2)
(b)(2)(A) (A) Except as provided in subparagraph (B), nothing in this subchapter shall be construed to exempt or relieve…
90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974 ERISAFinal Rules (FR)Jul 1, 2025related by meaning
…TARY INFORMATION:
I. Background and Discussion The Employee Retirement Income Security Act of 1974 (ERISA) is a comprehensive Federal law that sets minimum standards for most voluntarily established employee benefit plans in private industry. Title I of ERISA protects the interests of participants and their beneficiari…
ERISACode / StatuteJan 6, 2025related by meaning
(a)(11) (11) in the case of a multiemployer plan, by an employee representative, or any employer that has an obligation to contribute to the plan, (A) to enjoin any act or practice which violates subsection (k) of section 1021 of this title (or, in the case of an employer, subsection (l) of such section), or (B) to obt…
88 FR 9408 — Amendment and Restatement of Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Feb 14, 2023
4, as amended (ERISA), and to the proposed amendment to Prohibited Transaction Exemption 2002-51 (PTE 2002-51), both published in the
Federal Register on November 21, 2022. The Employee Benefits Security Administration (EBSA) published the modifications to the Program and a proposed amendment to PTE 2002-51 to both sim…
85 FR 54288 — Registration Requirements for Pooled Plan Providers ERISAProposed Rules (FR)Proposed Sep 1, 2020related by meaning
…the rights and benefits of plan participants and beneficiaries.
Back to Citation
8. Section 505 of ERISA provides generally that the Secretary may prescribe such regulations the Secretary “finds necessary or appropriate to carry out the provisions of this subchapter. Among other things, such regulations may define acc…