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…
89 FR 43675 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans ERISAFinal Rules (FR)May 17, 2024
…ankruptcy Code with respect to Chapter 7 ERISA Plans. The purpose of the proposed amendments to PTE 2006-06 was to supplement the amendments to the 2006 regulations by providing the necessary prohibited transaction relief to facilitate the termination of Chapter 7 ERISA Plans.
The Department received seven written comm…
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 …
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
… third, again consents in accordance with the requirements above.[5]
(ii) Field Assistance Bulletin 2006-03
Although the 2002 safe harbor remains in effect, the Department occasionally has issued guidance in limited circumstances addressing electronic delivery methods other than the method permitted by the 2002 safe ha…
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, 2024related by meaning
epartment assumes that notices sent by mail will require two pages of paper each, resulting in a material and postage cost of approximately $374.[147] The Department believes the cost of sending this notice to the Department will be negligible since the QPAM will already prepare and send the notice to their client Plan…
ERISAFinal Rules (FR)May 17, 2024
at 5.8 percent of participants will receive the notice by first class mail and 94.2 percent will receive the notice electronically at de minimis cost. The Department estimates that mailing the notices will produce a cost burden of $44,816 (1,136,306 participants × 5.8 percent receiving mailed notices) × ($0.63 for post…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020★ strong match
…terpretive guidance on the Department's final QDIA regulation, which includes an initial and annual notice requirement. The QDIA notice may be combined with the Code's notice requirement for automatic contribution arrangements in Code sections 401(k)(13)(E) and 414(w)(4). This FAB 2008-03 allows plan administrators tha…
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
pt of the SCC notice in accordance with Section 6.2 of the VFC Program.
Section IV. Notice to Interested Persons and Special Rules for Self-Correctors A. Written notice of the transaction(s) for which the applicant is seeking relief pursuant to the VFC Program, and this exemption, and the method of correcting the trans…
ERISADOL Technical ReleasesDec 8, 2011★ strong match
…media in the manner prescribed by the regulation. See 29 CFR 2520.104b-1(c)(2)(ii). On December 20, 2006, the Department issued Field Assistance Bulletin 2006-03 (FAB 2006-03) to provide general guidance regarding good faith compliance with the changes made to the pension benefit statement provisions of section 105 of …
ERISACourt RulingsJun 26, 2013
…isys (which subsequently changed its name to
Ascensus). (Cox Aff. ¶ 3).
35. The IQPA report for the 2006 plan year was delayed, so HOE decided to file the
remaining forms without the report. (RX 186). When the 2006 IQP A report was
completed, HOE mistakenly believed its accountant was going to file the report
electroni…
76 FR 19285 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans ERISAProposed Rules (FR)Proposed Apr 7, 2011★ strong match
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 ReleasesSep 13, 2011★ strong match
…media in the manner prescribed by the regulation. See 29 CFR 2520.104b-1(c)(2)(ii). On December 20, 2006, the Department issued Field Assistance Bulletin 2006-03 (FAB 2006-03) to provide general guidance regarding good faith compliance with the changes made to the pension benefit statement provisions of section 105 of …
DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL RE… ERISACourt RulingsNov 30, 2016
…he definition of “governmental plan” in section 414(d) of the Internal Revenue Code (“IRC”).
19
IRS
Notice 2006-89, 2006 I.R.B. 772 (Oct. 23, 2006).
20
The PPA amended the definition of
“governmental plan” as the term appears in 414(d) of the IRC and Section 1002(32) of
ERISA, and the definition of “governmental plan” …
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
…81.06
281,290
50,930,295
Total
295,498
53,502,795
Table 19—Cost for Preparation of 2002 Safe Harbor Notice
Description
Affected entities
Hours per
entity
Hourly
labor
cost
Total
hours
Equivalent
cost
(A)
(B)
(C)
(A × B)
(A × B × C)
Notice Preparation (Service Providers)
3,552 Service Providers
1
$181.06
3,552
$643,12…
ERISAProposed Rules (FR)Proposed Nov 21, 2022
…ile the proposed amendments to the exemption are being finalized.
Back to Citation
5.
71 FR 20262 (2006); 71 FR 20135 (2006).
Back to Citation
6. As is the case under the current VFC Program, multiemployer plans and multiple employer plans would be permitted to use the amended VFC Program (including the new SC Compon…
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010related by meaning
…D)(iii) of ERISA, the Department of Labor issued proposed 29 CFR 2540.305-1, which includes a model notice for plans in critical status. See 73 FR 15688 (Mar. 25, 2008). However, section 102(b)(1)(C) of the Worker, Retiree, and Employer Recovery Act of 2008, Public Law 110-458, signed into law on December 23, 2008, tra…
82 FR 57664 — 18-Month Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transac… ERISAFinal Rules (FR)Dec 7, 2017related by meaning
ootnote also inadvertently includes the names of public commenters who do not support a contingent or tiered delay. This document corrects that error. In addition, there is text missing in the portion of the preamble that discusses the Congressional Review Act (CRA). The Department inadvertently omitted a discussion of…
87 FR 45204 — Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) ERISAProposed Rules (FR)Proposed Jul 27, 2022related by meaning
date or receipt of an Ineligibility Notice due to participating in Prohibit Misconduct, the QPAM must provide notice to the Department at
QPAM@dol.gov and each of its client Plans stating (i) its failure to satisfy subsection I(g)(3); and (ii) that it agrees, as required by subsection I(g)(2), not to restrict the abili…
ERISADOL Technical ReleasesMay 8, 2013related by meaning
…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…