ERISACode / StatuteJan 6, 2025related by meaning
(37)(G)(vii) (vii) For purposes of this chapter and title 26, a plan making an election under this subparagraph shall be treated as maintained pursuant to a collective bargaining agreement if a collective bargaining agreement, expressly or otherwise, provides for or permits employer contributions to the plan by one or …
ERISADOL Technical ReleasesApr 1, 2026
Stds. Enforcement v. Dillingham Const., N.A., 519 U.S. 316, 325 (1996); or if the existence of ERISA plans is “essential to the law’s operation”, id. Applying both tests, the Supreme Court has found that ERISA preempts statutes that forbid methods of calculating pension benefits that federal law permits, require emplo…
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
dividual employers would not each have had to act as plan administrators under ERISA section 3(16) or as named fiduciaries under section 402 of ERISA. The Proposed Rule provided that an employer group or association or PEO could act as the “employer” sponsoring the plan within the meaning of section 3(5) of ERISA. This…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
…critical status under § 305(b)(3)(C) treated as failure to file annual report. 29 U.S.C. 1132(c)(4)/ERISA § 502(c)(4)
Up to a $1000 per day for each:
• Failure to notify participants under ERISA § 101(j) of certain benefit restrictions and/or limitations arising under Internal Revenue Code section 436;
1993
1.63238
1,6…
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…
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…
91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure ERISAProposed Rules (FR)Proposed Jan 30, 2026
cy or instrumentality of any of the foregoing.” ERISA section 3(32); 29 U.S.C. 1002(32).
Back to Citation
102.
29 U.S.C. 1191b.
Back to Citation
103. See Field Assistance Bulletin No. 2021-03, Q&A 3 (“ERISA section 733(c)(2) provides that certain benefits are not subject to certain requirements of Part 7 of ERISA if …
81 FR 21089 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs ERISAFinal Rules (FR)Apr 8, 2016
…by applicable law. Additionally, although the policies and procedure requirement applies equally to ERISA plans, the final exemption does not require Financial Institutions to make a warranty with respect to ERISA plans, just as it does not require the execution of a contract with respect to ERISA plans. For these plan…
ERISACode / StatuteJan 8, 2008related by meaning
(c) (c) No employee of the Department of Labor or the Department of the Treasury shall administer or enforce this subchapter or title 26 with respect to any employee benefit plan under which he is a participant or beneficiary, any employee organization of which he is a member, or any employer organization in which he h…
ERISACode / StatuteJan 6, 2017related by meaning
(e)(2)(C) (C) under which such contributions are invested in accordance with regulations prescribed by the Secretary under section 1104(c)(5) of this title.
(e)(3) (3)
(e)(3)(A) (A) The plan administrator of an automatic contribution arrangement shall, within a reasonable period before such plan year, provide to each p…
AO 2026-02A — Whether the Blue and Gold Automotive Health Trust Fund Welfare Benefit Plan is an employee welfare benefit plan within the meaning of section 3(1) of ERISA tha… ERISADOL Advisory Opinions
ts to benefits under ERISA. Consequently, you assert that the plan meets the definition of a "fully insured" plan under section 514(b)(6)(D) of ERISA. The term "employee welfare benefit plan" is defined in ERISA section 3(1) to include, among other things, "any plan, fund, or program . . . established or maintained by …
ERISACode / StatuteJan 6, 2025related by meaning
(d)(1)(B)(iii) (iii) under section 4980(d)(2)(C) of title 26 with respect to the allocation of assets to participants of the qualified replacement plan.
(d)(2) (2) For purposes of this subsection—
(d)(2)(A) (A) any term used in this subsection which is also used in section 4980(d) of title 26 shall have the same meanin…
ERISACode / StatuteJan 24, 2020related by meaning
(c) (c) Individual statement furnished by administrator to participants setting forth information in administrator's Internal Revenue registration statement and notification of forfeitable benefits Each administrator required to register under section 6057 of title 26 shall, before the expiration of the time prescribed…
ERISACode / StatuteJan 6, 2017related by meaning
(b)(5) (5) such plan is an excess benefit plan (as defined in section 1002(36) of this title) and is unfunded.
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…
ERISACode / StatuteJan 4, 1995related by meaning
This part shall apply to any employee benefit plan described in section 1003(a) of this title (and not exempted under section 1003(b) of this title) other than—
(1) (1) an employee welfare benefit plan;
(2) (2) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred com…
ERISACode / StatuteJan 4, 1995related by meaning
(a)(1) (1) as an administrator, fiduciary, officer, trustee, custodian, counsel, agent, employee, or representative in any capacity of any employee benefit plan,
(a)(2) (2) as a consultant or adviser to an employee benefit plan, including but not limited to any entity whose activities are in whole or substantial part d…
ERISACode / StatuteJan 6, 2025related by meaning
(c) (c) Fiduciary benefits and compensation not prohibited by section 1106 Nothing in section 1106 of this title shall be construed to prohibit any fiduciary from—
(c)(1) (1) receiving any benefit to which he may be entitled as a participant or beneficiary in the plan, so long as the benefit is computed and paid on a b…
ERISAFinal Rules (FR)Apr 8, 2016
…by applicable law. Additionally, although the policies and procedure requirement applies equally to ERISA plans, the final exemption does not require Financial Institutions to make a warranty with respect to ERISA plans, just as it does not require the execution of a contract with respect to ERISA plans. For these plan…
DOL Info. Ltr. 12-04-2018 — Guidance as to whether state civil laws which prohibit an employer’s implementation of an automatic enrollment arrangement in connection with a disability bene… ERISADOL Information Letters
…butions to the plan, unless the employee affirmatively elects not to participate. Section 514(a) of ERISA, subject to certain exceptions, states that Title I of ERISA preempts state laws insofar as they “relate to” any ERISA-covered employee benefit plan. The U.S. Supreme Court has said that a state law has a prohibite…