ERISADOL Technical ReleasesSep 13, 2013
…ies even if an HRA reimburses only premiums. Question 8:The interim final regulations regarding the annual dollar limit prohibition contain an exemption for health FSAs (as defined in Code § 106(c)(2)). See 26 C.F.R. §54.9815-2711T(a)(2)(ii), 29 C.F.R. §2590.715-2711(a)(2)(ii), and 45 C.F.R. §147.126(a)(2)(ii). Does th…
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
…. 2017); 2012 GAO report, at 10,
https://www.gao.gov/products/GAO-18-111SP.
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18.
ERISA also covers benefit plans established or maintained by employee organizations and such plains operated by both employers and employee organizations.
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19.
See
83 FR at 28912, 28920.
Back to Citatio…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016
…al of balance and additions (add Lines
8b
and
8c(6)
)
e.
Deductions:
(1) Disbursed from fund to pay benefits or purchase annuities during year
(2) Administration charge made by carrier
(3) Transferred to separate account
(4) Other (specify)
(5) Total deductions
f
Balance at the end of the current year (subtract Line
8e…
83 FR 28912 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans ERISAFinal Rules (FR)Jun 21, 2018★ strong match
…B, all such benefits must be covered without any annual or lifetime dollar limit.
5. Application of ERISA Group Health Plan Requirements to AHPs
An AHP sponsored by a bona fide group or association under this final rule is a group health plan and an employee welfare benefit plan under ERISA. Accordingly, the AHP is sub…
ERISACode / StatuteJan 6, 2025
(a)(2)(A) (A) No annual limit If the plan or coverage does not include an annual limit on substantially all medical and surgical benefits, the plan or coverage may not impose any annual limit on mental health or substance use disorder benefits.
(a)(2)(B) (B) Annual limit If the plan or coverage includes an annual limit…
81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees ERISAFinal Rules (FR)Aug 30, 2016related by meaning
…., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
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
…ion 402(g). IRS Notice 2018-83, 2018-47 I.R.B. 774 (11/19/2018).
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138.
IRC section 415(c). IRS Notice 2018-83, 2018-47 I.R.B. 774 (11/19/2018).
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139.
IRC section 45E(b).
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140.
IRC section 25B.
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141.
85 FR 40834 — Improving Investment Advice for Workers & Retirees ERISAProposed Rules (FR)Proposed Jul 7, 2020related by meaning
…and made available on the internet.
Background The Employee Retirement Income Security Act of 1974 (ERISA) section 3(21)(A)(ii) provides, in relevant part, that a person is a fiduciary with respect to a Plan to the extent he or she renders investment advice for a fee or other compensation, direct or indirect, with resp…
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.
80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
se in ERISA), which are primarily enforced through imposition of excise taxes against IRA fiduciaries by the Internal Revenue Service. 26 U.S.C. 4975. In other contexts, the Department has provided guidance to help employers determine whether their involvement in voluntary payroll deduction arrangements for sending emp…
85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020 ERISAFinal Rules (FR)Jan 15, 2020
…5
[Amended]
31. In the following table, for each paragraph indicated in the left column, remove the dollar amount indicated in the middle column from wherever it appears in the paragraph, and add in its place the dollar amount indicated in the right column.
Paragraph
Remove
Add
§ 100.4(a)
$2,421
$2,464
§ 100.4(b)
4,840…
ERISACode / StatuteJan 6, 2025related by meaning
…r their beneficiaries, proposes through an unfunded arrangement to compensate retired employees for benefits which were forfeited by such employees under a pension plan maintained by a former employer prior to the date such pension plan became subject to this chapter.
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 6, 2025related by meaning
(a) (a) Requisite bonding of plan officials Every fiduciary of an employee benefit plan and every person who handles funds or other property of such a plan (hereafter in this section referred to as "plan official") shall be bonded as provided in this section; except that—
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 8, 2008related by meaning
(b) (b) Omitted.
ERISAProposed Rules (FR)Proposed Sep 15, 2021
…its Security Administration, as required under the Employee Retirement Income Security Act of 1974 (ERISA). Your plan is a [insert a brief description of the plan based on the plan characteristic codes listed for the plan on the Form 5500, including whether it is a defined contribution or defined benefit plan, and whet…
ERISACode / StatuteJan 6, 2025related by meaning
(b)(20)(E)(iii)(II) (II) to restore to the plan or affected account any profits made through the use of assets of the plan.
(b)(21) (21) The provision of a de minimis financial incentive described in section 401(k)(4)(A) or section 403(b)(12)(A) of title 26.
29 C.F.R. § 2520.104b-4(a)(2) — Alternative methods of compliance for furnishing the summary plan description and summaries of material modifications of a pension plan to a retired participan… ERISARegulationsJan 1, 2017
…ration, a separated vested participant was furnished a statement of the dollar amount of the vested benefit or the method of computation of the benefit, includes a statement that the dollar amount of the vested benefit was previously furnished and that a copy of the previously furnished statement of the dollar amount o…
ERISADOL Technical ReleasesJun 17, 2026related by meaning
…e whole law, and to its object and policy” in deciding what type of benefit programs are covered by ERISA). ↩ See FAB 2004-01 (April 7, 2004) and FAB 2006-02 (October 27, 2006) which came to similar conclusions regarding employers’ involvement with Health Savings Accounts. ↩
29 C.F.R. 2510.3-2(d)(1)(iii). ↩
See Interpr…