75 FR 70625 — Annual Funding Notice for Defined Benefit Plans ERISAProposed Rules (FR)Proposed Nov 18, 2010★ strong match
…ments in paragraph (c) of this section.
(i)
Limited alternative method of compliance for furnishing notice to PBGC. Notwithstanding any other provision of this section, the plan administrator of a single-employer plan is not required to furnish a notice to the Pension Benefit Guaranty Corporation annually if, based on …
80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015★ strong match
…ulations as a material effect event taking effect in 2018 (
i.e.,
the current plan year).
(h)
Model notices. (1) The appendices to this section contain a model notice for single-employer plans and a model notice for multiemployer plans. These models are intended to assist plan administrators in discharging their notice…
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…
84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAProposed Rules (FR)Proposed Oct 23, 2019★ strong match
…ing edits of this type.
Back to Citation
59.
When certain material, including reports, statements, notices and other documents, is required under Title I of ERISA or regulations issued thereunder, to be furnished either by direct operation of law or on individual request, a plan administrator “shall use measures reaso…
88 FR 54511 — Request for Information-SECURE 2.0 Reporting and Disclosure ERISAProposed Rules (FR)Proposed Aug 11, 2023★ strong match
…ls whom plan administrators know forsake such access?
G.
Consolidation of Defined Contribution Plan Notices. Section 341 of SECURE 2.0 requires the Department and the Treasury Department, not later than two years after enactment, to issue regulations providing that plan administrators may, but are not required to, cons…
89 FR 5624 — Automatic Portability Transaction Regulations ERISAProposed Rules (FR)Proposed Jan 29, 2024★ strong match
ollment notice, pre-transaction notice, and the post-transaction notice are summarized in the table below.
Table 8—Translation Costs
Languages
Pages Cost per page
Cost
Initial Enrollment Notice
8
5
$100
$4,000
Pre-Transaction Notice
8
2
100
1,600
Post Transaction Notice
8
2
100
1,600
Total
9
7,200
A similar analysis …
ERISADOL Technical ReleasesDec 8, 2011related by meaning
) for the purpose of receiving the section 2550.404a-5 information if the Initial Notice described in paragraph 2 above is provided contemporaneously. The electronic interaction described in this paragraph is relevant only for whether the Annual Notice may be furnished electronically rather than in paper. Such interact…
76 FR 19285 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans ERISAProposed Rules (FR)Proposed Apr 7, 2011related by meaning
ated to ensure that the method for providing the section 204(h) notice results in actual receipt of the notice. In addition, the
( printed page 19287) plan administrator must provide the applicable individual with a clear and conspicuous statement that the individual has a right to receive a paper version of the sectio…
ERISADOL Technical ReleasesMay 8, 2013★ strong match
…ntribution may be excludable from income for Federal income tax purposes.
D. Timing and Delivery of Notice Employers are required to provide the notice to each new employee at the time of hiring beginning October 1, 2013. For 2014, the Department will consider a notice to be provided at the time of hiring if the notice…
87 FR 70753 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Nov 21, 2022★ strong match
…ng the notification is reasonably calculated to ensure that interested persons actually receive the notice. The Department has reviewed several notices to interested persons submitted to the applicable Regional Offices and found that some of them do not meet the applicable requirements of Section IV. To facilitate comp…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016
… be no reportable deficiency and IRS Form 5330 will not need to be filed.
Line 9.
Revenue Procedure 2000-40, 2000-2 C.B. 357, providing for automatic approval for a change in funding method for a plan year, generally does not apply unless the plan administrator or an authorized representative of the plan sponsor explic…
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
…l adds new paragraph (c)(3) that would permit the existing advance statement to satisfy the initial notice requirement (but only if the advance statement is furnished on paper). The Department believes that, in effect, the new initial notice will thus almost exclusively be provided to wired-at-work participants, as par…
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 RulingsMar 23, 2001
qualified 1997 IQPA
report. GX 5; RX B.
10. PWBA issued a Notice of Intent to Assess a
Penalty on or about January 14, 2000, reiterating that the 1997 IQPA report was deficient because the scope of the audit was
inappropriately limited,1 and proposing a penalty of $50,000 against
Schneiderman's for its failure to file …
82 FR 47409 — Claims Procedure for Plans Providing Disability Benefits; Extension of Applicability Date ERISAProposed Rules (FR)Proposed Oct 12, 2017
… occur.[16] It also would be helpful for the Department to receive data regarding the impact of the 2000 final claims and appeals regulation (2000 Final Rule). Commenters at the time stated that it would lead to cost increases and decreases in consumer access. The Department is interested in receiving data that shows: …
ERISARegulationsJul 27, 2020★ strong match
(i) (i) Special rule for annual combined notices of internet availability. Notwithstanding the requirements in paragraphs (d)(4)(ii) and (iii) of this section, an administrator may furnish one notice of internet availability that incorporates or combines the content required by paragraph (d)(3) of this section with res…
ERISAProposed Rules (FR)Proposed May 7, 2014
endix to the section, and revising paragraph (g) to read as follows:
§ 2590.606-1
General notice of continuation coverage.
* * * * *
(g)
Model notice. The requirements of paragraph (c) of this section are satisfied with respect to a single-employer group health plan if the plan provides a notice in accordance with the …
81 FR 92316 — Claims Procedure for Plans Providing Disability Benefits ERISAFinal Rules (FR)Dec 19, 2016
… revised in 2000, the Section 503 Regulation provided new time frames and enhanced requirements for notices and disclosure with respect to decisions at both the initial claims decision stage and on review for group health and disability benefits. The regulations were designed to help reduce lawsuits over benefit disput…
FAB 2025-02 — ERISA’s Annual Funding Notice Requirements Following SECURE 2.0 ERISADOL Field Assistance BulletinsApr 30, 2025★ strong match
…lletin does not address all SECURE 2.0-related issues that may arise with respect to annual funding notices. Plan administrators are required to make annual funding notice disclosures in accordance with section 101(f), as amended by SECURE 2.0. Pending further guidance, the Department will treat compliance with the gui…
ERISARegulationsJul 27, 2020
(c) (c) Notice to issuer of employer securities.
(c)(1) (1) The notice required by paragraph (a) of this section shall be furnished to the issuer of any employer securities held by the plan and subject to the blackout period. Such notice shall contain the information described in paragraph (b)(1)(i), (ii), (iii) and (v…