ERISACourt RulingsJun 26, 2013
…E of its option to file an Answer contesting the
penalty. (CX 16).
Undisputed Facts Relevant to the 2009 Plan Year
24. Plan 001 had more than 100 participants at the beginning of the 2009 plan year.
25. HOE filed its 2009 annual report on October 15, 2010, without an IQPA report. (CX
17).
26. On November 28, 2011, EBSA…
80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015★ strong match
…ame known to the plan administrator 120 days or less before the due date for furnishing the funding notice, the administrator did not have to disclose the event in the notice. See Question 12 of FAB 2009-01. The rationale behind this policy is that at some close point in time before the due date for furnishing the noti…
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
… the initial comment period for an additional 15 days until October 11, 2022, in a
Federal Register
Notice published on September 7, 2022,[17]
and received 31 comment letters during this initial extended comment period.
Pursuant to section 605(b) of the Regulatory Flexibility Act (RFA), the Acting Assistant Secretary o…
ERISACourt RulingsMay 28, 2014
…Mr. Wollheim worked for Morgan Stanley for
11.5 years before moving to Merri ll Lynch at the end of 2009. Id. When Mr. Wollheim moved to Merrill Lynch, most of the Golden Day Schools, Inc. assets transferred with him. Id.
Mr. Wollheim testified that in March or April 2011, Henry DeSpain contacted him about
certifying t…
75 FR 9360 — Investment Advice-Participants and Beneficiaries ERISAProposed Rules (FR)Proposed Mar 2, 2010★ strong match
tional relief. As published, these rules were to be effective on March 23, 2009. On February 4, 2009, the Department published in the
Federal Register (74 FR 6007) an invitation for public comment on a proposed 60 day extension of the effective dates of the final rules in order to afford the Agency the opportunity to r…
75 FR 70625 — Annual Funding Notice for Defined Benefit Plans ERISAProposed Rules (FR)Proposed Nov 18, 2010★ strong match
o the plan administrator 120 days or less before the due date for furnishing the notice, such event is not required to be included in the notice.”
See Question 12 of FAB 2009-01. The rationale behind this policy is that at some close point in time before the due date for furnishing the notice, it becomes impracticable …
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 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010★ strong match
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…
ERISAProposed Rules (FR)Proposed Nov 30, 2010★ strong match
…)(B)(
2). Since publication of the final rule, the Department has received many questions about the notice requirement, for example concerning the timing requirements for the notice and how much information must be disclosed concerning investment fees and expenses. The Department addressed these and other issues in a s…
76 FR 19285 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans ERISAProposed Rules (FR)Proposed Apr 7, 2011★ strong match
… 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.
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7.
Section 1.401(a)-21(e) defines an applicable notice as any notice, report, statement, or other document required to be …
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…
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…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016
…B. 54 (as modified by Rev. Proc. 2008-56, 2008-2 C.B. 826; and Rev. Proc. 2009-36, 2009-2 C.B.304); Notice 2009-97, 2009-2 C.B. 972; and Notice 2010-48, 2010-27 I.R.B. 9. The IRS added a similar question for individually-designed plans as to whether an individually designed plan received a favorable determination lette…
82 FR 41365 — Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transactions in … ERISAProposed Rules (FR)Proposed Aug 31, 2017related by meaning
ELIMINATED! It is the first step towards the government taking control of everyone's personal retirement assets.”).
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11.
See, e.g., Comment Letter #25 (National Federation of Independent Business (delay at least until January 1, 2019); Comment Letter #159 (Davis & Harman) (delay until at least Septem…
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…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
…502(c)(9)(A)
Section 311(b)(1)(E) of the Children's Health Insurance Program Reauthorization Act of 2009, Pub .L. 111-3, 123 Stat. 8
February 4, 2009.
29 U.S.C. § 1132(c)(9)(B)/ERISA § 502(c)(9)(B)
Section 311(b)(1)(E) of the Children's Health Insurance Program Reauthorization Act of 2009, Pub. L. 111-3, 123 Stat. 8
Fe…
ERISAProposed Rules (FR)Proposed May 24, 2012related by meaning
Accordingly, the Department is extending the comment period until July 9, 2012.
Signed at Washington, DC, this 15th day of May 2012.
Phyllis C. Borzi, Assistant Secretary, Employee Benefits Security Administration, Department of Labor.
Footnotes
1.
See 75 FR 73987 (Nov. 30, 2010), proposing to amend the Department's …
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, 2011★ strong match
…ges to Schedule MB and Schedule SB for the 2011 plan year. II. Good Cause for Exemption From Public Notice and Comment and Immediate Effective Date
To issue a final rule without public notice and comment, an agency must find good cause that notice and comment are impracticable, unnecessary, or contrary to the public in…
89 FR 65779 — Prohibited Transaction Class Exemption 84-14 for Transactions Determined by Independent Qualified Professional Asset Managers (the QPAM Exemption); Correction ERISAFinal Rules (FR)Aug 13, 2024related by meaning
…sed on the limited, corrective purpose of these changes, the Department finds for good cause that a notice and public comment procedure is unnecessary.[2]
The Department further finds good cause to determine that given the limited, corrective purpose of these changes, it is unnecessary to change the effective date of t…
ERISADOL Technical ReleasesAug 31, 2012related by meaning
…d limitation.)
V. Reliance Employers, plans and issuers may rely on the compliance guidance in this notice at least through the end of 2014. An employee or related individual is not eligible for minimum essential coverage under the plan (and therefore may be eligible for a premium tax credit or cost-sharing reduction) …