81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016related by meaning
either the plan or the CCT or PSA, depending on whether the CCT or PSA has filed, would be where the breakout of underlying assets would be reported. With respect to 103-12 IE reporting on Schedule H, the proposal generally continues the existing reporting requirements. Specifically, similar to the requirements for pl…
88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
, including as part of a comment responding to the broader proposal. Comments are due by January 2, 2024 to ensure their consideration.
PRA Addressee: Address requests for copies of the ICR to James Butikofer, Office of Research and Analysis, U.S. Department of Labor, Employee Benefits Security Administration, 200 Cons…
86 FR 73976 — Revision of Annual Information Return/Reports ERISAFinal Rules (FR)Dec 29, 2021related by meaning
SECURE Act was enacted on December 20, 2019, as Division O of the Further Consolidated Appropriations Act, 2020 (Pub. L. 116-94).
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3. These requirements for pooled employer plans are limited to the Form 5500 because the Form 5500-SF instructions provide, consistent with the proposal, that pooled emplo…
ERISADOL Technical ReleasesAug 31, 2012related by meaning
irs.gov/file_source/pub/irs-drop/n-11-36.pdf.
Department of Labor Technical Release 2012-01, IRS Notice 2012-17, and HHS FAQs issued February 9, 2012. IRS Notice 2012-58 provides guidance regarding the measurement period that may be used under Code section 4980H. That guidance provides a safe harbor method under which …
88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
ccount (IRA) owners, and certain fiduciaries of plans and IRAs.
DATES:
Public Comments.
Comments are due on or before January 2, 2024.
Public Hearing. The Department anticipates holding a public hearing approximately 45 days following the date of publication in the
Federal Register
. Specific information regarding the …
76 FR 19285 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans ERISAProposed Rules (FR)Proposed Apr 7, 2011related by meaning
tration, Department of Labor.
Footnotes
1.
42 FR 37186.
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2.
67 FR 17264.
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3.
The Census information may be found at http://www.census.gov/population/www/socdemo/computer.html.
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4.
68 FR 17277.
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5.
The 2003 section 4980F regulations were issued und…
ERISADOL Technical ReleasesFeb 9, 2012related by meaning
mments were also requested on potential rules for determining full-time status of new employees and employees who move into full-time status mid-year. In addition, Treasury and the IRS have described (in IRS Notice 2011-73 (2011-40 I.R.B. 474))(3) a safe harbor allowing employers, for purposes of determining whether th…
80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015related by meaning
xecutive Order 12866; therefore, OMB has reviewed this regulatory action pursuant to the Executive Order.
( printed page 5643)
Paperwork Reduction Act In accordance with the requirements of the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)), the Department submitted an information collection request (ICR)…
75 FR 70625 — Annual Funding Notice for Defined Benefit Plans ERISAProposed Rules (FR)Proposed Nov 18, 2010related by meaning
ction is significant under section 3(f)(4) of the Executive Order; therefore, OMB has reviewed this regulatory action pursuant to the Executive Order. Paperwork Reduction Act
As part of its continuing effort to reduce paperwork and respondent burden, the Department of Labor conducts a preclearance consultation program …
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010related by meaning
y of Labor's obligation to prescribe a model notice to the Secretary of the Treasury, in consultation with the Secretary of Labor.
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3. The Worker, Retiree, and Employer Recovery Act of 2008, Public Law 110-458 (WRERA), permits multiemployer plans to delay temporarily their endangered or critical status…
81 FR 21208 — Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 ERISAFinal Rules (FR)Apr 8, 2016related by meaning
estment Trusts, 48 FR 895 (Jan. 7, 1983), as amended at 67 FR 9483 (March 1, 2002).
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15.
See
ERISA section 404.
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16. The Department notes that PTE 2002-13 amended PTEs 80-83 and 83-1 so that the terms “employee benefit plan” and “plan” refer to an employee benefit plan described in ER…
FAB 2025-02 — ERISA’s Annual Funding Notice Requirements Following SECURE 2.0 ERISADOL Field Assistance BulletinsApr 30, 2025related by meaning
sed on the plan’s assumptions, does not mean participants in that plan will receive 80 percent of their vested benefits.
Paperwork Reduction Act (PRA) This Bulletin relies on the collection of information approved under OMB Control Number [1210-0126], which is scheduled to expire on September 30, 2026. The Department n…
88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
Departments' PRA analysis in the same way they send comments in response to the proposed rule as a whole (for example, through the
www.regulations.gov website), including as part of a comment responding to the broader proposed rule. Comments are due by January 2, 2024 to ensure their consideration.
PRA Addressee:
Addre…
82 FR 16902 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice; Best Interest Contract Exemption (Prohibited Transaction Exemption … ERISAFinal Rules (FR)Apr 7, 2017related by meaning
9, 21145. The Department concluded that the ICRs contained in the amendments to Part V impose no additional burden on respondents.
Amended PTE 86-128: The information collections in Amended PTE 86-128 are approved under OMB Control Number 1210-0059. As amended, Section III of the PTE requires Financial Institutions to …
ERISADOL Technical ReleasesSep 13, 2013related by meaning
curs in the application of the laws under its jurisdiction as set forth in this Technical Release.
II. Background
A. Health Reimbursement Arrangements An HRA is an arrangement that is funded solely by an employer and that reimburses an employee for medical care expenses (as defined under Code § 213(d)) incurred by the …
77 FR 5632 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAFinal Rules (FR)Feb 3, 2012related by meaning
nterim final regulation, for OMB's review. OMB approved the ICR under OMB Control Number 1210-0133 on May 20, 2010, which will expire on May 31, 2013. Although no public comments were received that specifically addressed the paperwork burden analysis of the information collections at the interim final rule stage, the c…
ERISADOL Technical ReleasesDec 8, 2011related by meaning
… FR 42539 (July 19, 2011). This rule delays the effective date of 29 CFR 2550.408b-2(c) to April 1, 2012.
76 FR 19285.
88 FR 54511 — Request for Information-SECURE 2.0 Reporting and Disclosure ERISAProposed Rules (FR)Proposed Aug 11, 2023related by meaning
2510, 2520, 2550
RIN 1210-AC23
AGENCY:
Employee Benefits Security Administration, U.S. Department of Labor.
ACTION:
Request for information.
SUMMARY: The Employee Benefits Security Administration of the U.S. Department of Labor (the Department) is publishing this Request for Information to solicit public feedback and …
ERISAProposed Rules (FR)Proposed Sep 15, 2021related by meaning
non-compliant relating to Code section 410(b) coverage, Code section 401(a)(4) non-discrimination, and Code section 401(k) non-discrimination testing. Additionally, IRS is proposing to add a question that would help it identify whether adopters of pre-approved plans have been updated timely for changes in the law.
Affe…
76 FR 18649 — Technical Revisions to Actuarial Information on Form 5500 Annual Return/Report for Pension Plans Electing Funding Alternatives Under Pension Relief Act of 2010 ERISAFinal Rules (FR)Apr 5, 2011related by meaning
e its status as an eligible charity plan in connection with a special effective date provided under the Pension Relief Act.
III. Executive Order 12866 The Office of Management and Budget (OMB) has determined that this document does not constitute a “significant regulatory action” for purposes of Executive Order 12866. …