91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
…cost
Total
hours
Equivalent
cost
(A) (B)
(C)
(A × B)
(A × B × C)
Rule Review (Service Providers)
3552 Service Providers
4
$181.06
14,208
$2,572,500
Rule Review (In-House)
70,322 = 703,224 Small Plans × 10% Not Using a Service Provider
4
181.06
281,290
50,930,295
Total
295,498
53,502,795
Table 19—Cost for Preparation …
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
…d/or the employees of other members of the controlled group to be an employer within the meaning of ERISA section 3(5).
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52.
58 FR 51735 (Oct. 4, 1993).
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53.
76 FR 3821 (Jan. 21, 2011).
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54.
Jack VanDerhei, “EBRI Retirement Security Projection Model®(RSPM)—Analyzing Po…
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
,000 per plan; however, the maximum required bond amount is $1,000,000 for plan officials of plans that hold employer securities.
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67. See Internal Revenue Code (IRC) section 413(c)(2) and § 1.413-2(c) of the Income Tax Regulations, which provide that, in determining whether a MEP is for the exclusive …
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024
…n Hancock Mut. Life Ins. Co.
v.
Harris Trust & Sav. Bank,
510 U.S. 86, 97-101 (1993) (holding that “ERISA leaves room for complementary or dual federal or state regulation, and calls for federal supremacy when the two regimes cannot be harmonized or accommodated”).
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276.
John Hancock,
510 U.S. at 98.
…
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010related by meaning
case of any other method of filing, upon receipt by the Department at the address provided in the notice of intent to assess a penalty.
(j)
Liability. (1) If more than one person is responsible as plan sponsor for violations referred to in paragraph (a) of this section, all such persons shall be jointly and severally l…
80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees ERISAProposed Rules (FR)Proposed Nov 18, 2015★ strong match
…(S.B. 1234) (West); Oregon 2015 Session Laws, Ch. 557 (H.B. 2960) (June 2015).
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5. ERISA includes several express exemptions in section 4(b) from coverage under Title I, for example, for pension plans established or maintained by governmental entities or churches for their employees, certain foreign pl…
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011★ strong match
…
—(1)
Civil penalties and procedures.
For information on civil penalties under section 502(c)(5) of ERISA for persons who fail to file the information required under this section, see § 2560.502c-5. For information relating to administrative hearings and appeals in connection with the assessment of civil penalties unde…
91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure ERISAProposed Rules (FR)Proposed Jan 30, 2026★ strong match
cy or instrumentality of any of the foregoing.” ERISA section 3(32); 29 U.S.C. 1002(32).
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102.
29 U.S.C. 1191b.
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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 …
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…
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.
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023
…d paper distribution will cost $1.01 each, which results in an estimated cost of approximately $12.[552]
This results in a total cost of approximately $1,100.[553]
85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights ERISAProposed Rules (FR)Proposed Sep 4, 2020
…vis & E. Han Kim,
Business Ties and Proxy Voting by Mutual Funds,
85 Journal of Financial Economics 552-570 (2007).
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78.
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 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAFinal Rules (FR)Mar 1, 2013
pts of specific relevance to proceedings under ERISA section 521. These rules are controlling to the extent they are inconsistent with 29 CFR part 18. The authority of the Secretary with respect to the orders and proceedings covered by this rule has been delegated to the Assistant Secretary for the Employee Benefits Se…
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…
86 FR 51488 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Sep 15, 2021★ strong match
… Annual Return/Report, in part, to fulfill the statutory requirements under Sections 104 and 106 of ERISA, which require that DOL make annual reports filed under Title I of ERISA available to the public. EBSA also makes the Form 5500 filings and data available to the public under the Freedom of Information Act (FOIA), …
78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAFinal Rules (FR)Mar 1, 2013related by meaning
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…
80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
… Labor, 2014.
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13.
As discussed below in Section E. Coverage of IRAs and Other Non-ERISA Plans, in recognition of differences among the various types of non-ERISA plan arrangements described in Code section 4975(e)(1)(B) through (F), the Department solicits comments on whether it is appropriate for the…
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—
85 FR 72934 — Registration Requirements for Pooled Plan Providers ERISAFinal Rules (FR)Nov 16, 2020related by meaning
ministrative Hearings on the Issuance of Cease and Desist Orders Under ERISA Section 521—Multiple Employer Welfare Arrangements).
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14. The preamble to the proposal provided that, for purposes of registration, employees of the pooled plan provider would include employees of the pooled employer plan, but…