ERISACourt RulingsJan 20, 1998
…g annual
rates were applicable during the course of this transaction:
December 1988, 8.40%; January 1989, 9.01%; February, 9.30%; March,
9.30%; April, 9.62%; May, 9.82%; June, 9.39%; July, 8.86%; August,
8.34%; September, 8.07%; and October, 8.45%. The average annual
rate over this period was 8.96%. This is the rate I …
89 FR 5624 — Automatic Portability Transaction Regulations ERISAProposed Rules (FR)Proposed Jan 29, 2024★ strong match
nts and beneficiaries.[35]
(f) Culturally and Linguistically Appropriate Standards for Required Notices and Disclosures to Participants and IRA Owners The proposed regulation would require that notices and disclosures to participants and IRA owners be provided in a culturally and linguistically appropriate manner in ce…
ERISARegulationsJul 27, 2020★ strong match
(d) (d) Notice of internet availability
(d)(1) (1) General. The administrator must furnish to each covered individual a notice of internet availability for each covered document in accordance with the requirements of this section.
(d)(2) (2) Timing of notice of internet availability. A notice of internet availability m…
80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015★ strong match
…n.
5. Manner of Furnishing (§ 2520.101-5(e))
Paragraph (e) of the regulation relates to how funding notices must be furnished to recipients, with paragraph (e)(1) addressing how notices must be furnished to participants and beneficiaries and paragraph (e)(2) addressing how notices must be furnished to the PBGC. As with…
ERISADOL Technical ReleasesMay 8, 1991related by meaning
…ded by OBRA '90). The Department of Labor is considering whether there are any issues regarding the notice requirements of section 101(e) which should be clarified by means of regulatory guidance.
Notifications Furnished to Participants and Beneficiaries
Section 101(e) requires that advance notifications provided to pa…
76 FR 19285 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans ERISAProposed Rules (FR)Proposed Apr 7, 2011related by meaning
… 4980F(g) of the Code and section 204(h)(7) of ERISA, authorize regulations allowing section 204(h) notice to be provided using new technologies.
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6.
71 FR 61877.
Back to Citation
7.
Section 1.401(a)-21(e) defines an applicable notice as any notice, report, statement, or other document required to be …
ERISACourt RulingsMar 20, 1995
…Plan by the plan administrator.
STATEMENT OF THE CASE
On April 3, 1992, Complainant, PWBA, issued a Notice of Rejection of the Cinpac
Inc./Libby Lee Toys, Inc., 401(k) 1989 Annual Report (Exhibit A). PWBA rejected the report
upon review because the 1989 report did not contain the report of an independent qualified
cert…
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★ strong match
ublishing the model notice as an appendix to the final amendment to ensure that participants and beneficiaries receive meaningful
( printed page 3670) notice of transactions for which relief is sought by their plans. The only change to the model notice from the proposal is that the final model notice states that you ma…
75 FR 70625 — Annual Funding Notice for Defined Benefit Plans ERISAProposed Rules (FR)Proposed Nov 18, 2010
plan if it had 100 or fewer participants on each day during the plan year preceding the notice year.
(e)
Manner of furnishing notice.
(1) [Reserved]. (2) A funding notice must be furnished to the Pension Benefit Guaranty Corporation in a manner consistent with the requirements of part 4000 of this title. The date that…
ERISACourt RulingsJun 9, 2000
…ndent") became
effective.2 (U-1;
U-3). These plans were merged into one plan beginning September 5,
1989. (U-4). No break in coverage or interruption in accruals
resulted from the merger of the plans. (U-2; U-4). Further,
Respondent alleges no "short plan year" was created. Respondent
filed an annual report for each of…
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026related by meaning
of certain qualifying events such as divorce or disability; and, two other notices, one of early termination and the other a notice of unavailability. Also included in the ICR are two model notices that the Department believes would help reduce costs for service providers in preparing and delivering notices to comply w…
ERISADOL Technical ReleasesDec 8, 2011related by meaning
… 120 Stat. 780 (2006).
26 CFR 1.401(a)-21 relates to the use of electronic media to provide certain notices and documents required to be furnished under the Internal Revenue Code.
75 FR 64909.
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
n other than the Prior Inflation Adjustment Act was $1,000 in 1989.
See
Fair Labor Standards Amendments of 1989, Pub. L. 101-157, § 9 (Nov. 17, 1989). To adjust the existing civil money penalty for this paragraph, the Department multiplied that maximum penalty amount by the inflation adjustment factor for 1989 of 1.893…
ERISADOL Technical ReleasesSep 13, 2011related by meaning
… 120 Stat. 780 (2006).
26 CFR 1.401(a)-21 relates to the use of electronic media to provide certain notices and documents required to be furnished under the Internal Revenue Code.
75 FR 64909.
ERISACourt RulingsFeb 2, 1993
…ion. Respondent filed its Form 5500 for the year 1988 with
the Internal Revenue Service on July 21, 1989. The IRS responded
with a letter of rejection dated September 27, 1989, asserting that
the filing was incomplete, and that, unless the filing was
perfected, Respondent would be subject to substantial penalties by
th…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026related by meaning
…Revenue Service have also issued rules permitting
the use of electronic media to provide applicable notices and make participant elections required under the Internal Revenue Code. See generally Treas. Reg. § 1.401(a)-21.
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3.
ERISACourt RulingsAug 25, 1995
… resigned from the MPEHA Board of
anagers on July 20, 1988. (J-Ex. 11).
23. On or about December 9, 1989, Respondent AMCI was
incorporated in the State of Missouri. (Stip. Fact 18; J-Ex.
12).
24. From December 9, 1987 through December 31, 1989,
Respondent Taggart was the president and a director of Respondent
AMCI. (St…
89 FR 23090 — Amendment to Prohibited Transaction Class Exemption 84-14 for Transactions Determined by Independent Qualified Professional Asset Managers (the QPAM Exemption) ERISAFinal Rules (FR)Apr 3, 2024★ strong match
… the extended comment period for the Proposed Amendment.
In the September 7, 2022,
Federal Register notice, the Department announced that it would hold a virtual public hearing on its own motion on November 17, 2022 (and if necessary, on November 18, 2022), to provide an opportunity for all interested parties to testif…
ERISACourt RulingsSep 27, 1993
… reports at that time (Joint Exhibit
7).
13. By letter dated November 25, 1991, DOL
sent Braniff a "Notice of Intent to Assess a Penalty", which
restated DOL's position that Braniff was required to submit an IQPA
Report with the annual report filed for Plan 504. The Notice also
stated that due to Braniff's failure to f…
ERISAFinal Rules (FR)Apr 8, 2016related by meaning
…formation more broadly. One commenter requested that the Department create a mechanism to share the notices with other regulators, including the states, the SEC and FINRA to promote investor protection. Another suggested a publicly accessible registry where filings could be electronically verified and viewed. In additi…