80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015★ strong match
…ess in the 21st Century Act (MAP-21), Public Law 112-141, 126 Stat. 405, amended the annual funding notice requirements by adding a new paragraph (2)(D) to ERISA section 101(f). The additional MAP-21 disclosures relate to the effect of the ERISA section 303(h)(2)(C)(iv) funding stabilization rules on single-employer pl…
75 FR 70625 — Annual Funding Notice for Defined Benefit Plans ERISAProposed Rules (FR)Proposed Nov 18, 2010★ strong match
…n the Schedule H) to stating the asset allocation of a plan's investments as of the last day of the notice year provides sufficient information to participants regarding the plan's investments, or whether there is a more effective way of communicating this required information in the funding notice, and if so, how.
f. …
ERISACourt RulingsJun 26, 2013
… August 27, 2012, HOE filed Answers to both penalties. On September 6, 2012, the Chief Judge
issued Notices of Docketing for both cases and assigned case numbers 2012 - RIS - 00113 and
2012 - RIS - 00114 . On October 3, 2012, EBSA filed a Motion to Consolidate all three cases — case
numbers 2010 - RIS - 00013, 2012 - R…
88 FR 54511 — Request for Information-SECURE 2.0 Reporting and Disclosure ERISAProposed Rules (FR)Proposed Aug 11, 2023related by meaning
…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…
ERISADOL Technical ReleasesAug 31, 2012★ strong match
…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) …
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…
FAB 2025-02 — ERISA’s Annual Funding Notice Requirements Following SECURE 2.0 ERISADOL Field Assistance BulletinsApr 30, 2025related by meaning
single-employer plan continue to rely on the model notice found in Appendix A of 29 CFR 2520.101-5 for notice years beginning after December 31, 2023? No. The model notice in Appendix A of 29 CFR 2520.101-5 no longer complies with section 101(f) of ERISA, as amended. However, a plan administrator of a single-employer p…
75 FR 41600 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAFinal Rules (FR)Jul 16, 2010
for Exemption: 2012
35,000
50
1/60
26
8,000
Prepare Notice to DOL: 2011
7,000
50
1/60
26
1,500
Prepare Notice to DOL: 2012
3,500
50
1/60
26
800
Note: The displayed numbers are rounded to the nearest thousand and therefore may not add up to the totals.
* The estimate assumes 2 minutes per investment to prepare the disc…
ERISADOL Technical ReleasesDec 8, 2011related by meaning
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. Paragraph (e)(1) states that "information required to be disclosed in paragraphs (c)(1)(i), (c)(2)(i)(A) and (c)(3)(i)(A) of this section may be provided as part of the …
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…
ERISAProposed Rules (FR)Proposed May 24, 2012★ strong match
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 …
ERISARegulationsSep 9, 2020★ strong match
(h) (h) Model notices.
(h)(1) (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 obligations under this section. Use of a model notice is not mandatory. Howeve…
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011
…pdated copy of the Form M-1 by March 1, 2013 because the last date ECE
B was originated was June 1, 2012 (which is less than 3 years prior to the March 1, 2013 due date). Furthermore, the administrator of ECE
B
must file the Form M-1 by March 1, 2014 and again by March 1, 2015 (because July 1, 2012 is less than three y…
ERISADOL Technical ReleasesSep 13, 2011related by meaning
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. Paragraph (e)(1) states that "information required to be disclosed in paragraphs (c)(1)(i), (c)(2)(i)(A) and (c)(3)(i)(A) of this section may be provided as part of the …
ERISADOL Technical ReleasesFeb 9, 2012★ strong match
…s 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 they owe an assessable payment under section 4980H(b), to use an employee’s Form W-2 wages (as reported in Box…
ERISACourt RulingsMay 28, 2014
ons below within 45-days of the date of the Notice to
avoid potential civil penalties authorized by Tit le I of ERISA.” CX 3 at 1. The civil penalties could run up to $1,100 per day from the date on which the annual report was due. Id. at 2. In
order to avoid civil penalties, the NOR instructed Respondent to file an ac…
ERISAProposed Rules (FR)Proposed May 8, 2013
… modified version of this provision will be found in FINRA Rule 2210(d)(1)(F).
See
FINRA Regulatory Notice 12-29 (June 2012) (announcing SEC approval of new FINRA communications rules).
Back to Citation
26.
See
FINRA Regulatory Notice 12-02 (January 2012) (providing guidance on application of communications rules to …
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016★ strong match
…Pensions: Federal Agencies Should Collect Data and Coordinate Oversight of Multiple-employer Plans
(2012) (available at
www.gao.gov/assets/650/648285.pdf);
U.S. Dep't of Labor Office Of Inspector Gen., 09-12-002-12-121, Changes Are Still Needed In The ERISA Audit Process To Increase Protections For Employee Benefit …
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020
…ment plans, they will not be affected by this new safe harbor.
Back to Citation
150.
5 U.S.C. 601 (2012).
Back to Citation
151.
5 U.S.C. 551 (2012).
Back to Citation
152.
The Department consulted with the Small Business Administration Office of Advocacy in making this determination as required by 5 U.S.C. 603(c) and…
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
…ollows:
Authority: 29 U.S.C. 1132, 1135, and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Section 2560.503-1 also issued under 29 U.S.C. 1133. Section 2560.502c-7 also issued under 29 U.S.C. 1132(c)(7). Section 2560.502c-4 also issued under 29 U.S.C. 1132(c)(4). Section 2560.502c-8 also issued under 29…