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Go to Notice 2013-45 (not yet in the library — opens the official source)
47 documents · 0.09sAllIRCERISAPBGCJoint Board
  1. TR 2013-03 — Technical Release 2013-03
    ERISADOL Technical ReleasesSep 13, 2013
    …ge, unused amounts credited before January 1, 2014 consisting of amounts credited before January 1, 2013, and amounts that are credited in 2013 under the terms of an HRA as in effect on January 1, 2013, may be used after December 31, 2013 to reimburse medical expenses in accordance with those terms without causing the …
  2. TR 2013-02 — Technical Release 2013-02
    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…
  3. 77 FR 41678 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure/Web Page
    ERISAFinal Rules (FR)Jul 16, 2012related by meaning
    …ough a dedicated link on the Department's Web site, at www.dol.gov/​ebsa/​regs/​feedisclosurefailurenotice.html. This Web page will include clear instructions for how to submit the required notification and will provide immediate confirmation to responsible plan fiduciaries that the notice has been received by the Depa…
  4. 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…
  5. 29 C.F.R. § 2520.101-2(f)(4) — Filing by multiple employer welfare arrangements and certain other related entities.
    ERISARegulationsOct 1, 2020
    …imely filing related thereto, is making preparations to operate in State B beginning on November 1, 2013. (ii) Conclusion. In this Example 7, by operating in State B, ECE D experiences a special event within the three-year window following its origination and must make a filing by December 2, 2013. Example 8.(i) Facts.…
  6. TR 2016-01 — Technical Release 2016-01
    ERISADOL Technical ReleasesFeb 5, 2016★ strong match
    … the Departments. Technical Release 2013-03 is available at www.dol.gov/ebsa/newsroom/tr13-03.html. Notice 2013-54 is available at IRS.gov/pub/irs-drop/n-13-54.pdf, 2013-40 I.R.B. 287. See Insurance Standards Bulletin, Application of Affordable Care Act Provisions to Certain Healthcare Arrangements, September 16, 2013,…
  7. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAFinal Rules (FR)Mar 1, 2013
    ng coverage for medical care to the employees of two or more employers on July 1, 2013. (ii) Conclusion. In this Example 6, the administrator of ECE B must file a completed Form M-1 on or before June 1, 2013 (which is 30 days prior to the origination date). In addition, the administrator of ECE B must file an updated c…
  8. 79 FR 13949 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAProposed Rules (FR)Proposed Mar 12, 2014★ strong match
    …ollar Discount rate Period covered Benefits: Annualized Monetized ($millions/year) 7 40.3 26.9 60.4 2013 7% 2014-2023   40.3 26.9 60.4 2013 3% 2014-2023 Note: Quantified benefits are from time savings resulting from use of the guide. Costs: Annualized Monetized ($millions/year) 13.4 6.8 22.3 2013 7%   13.4 6.8 22.3 201…
  9. 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…
  10. 77 FR 41716 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure/Web Page
    ERISAProposed Rules (FR)Proposed Jul 16, 2012related by meaning
    evise the mailing address and enhance the web-based submission procedure for notices filed under the regulation's fiduciary class exemption provision. The Department is publishing this amendment as a direct final rule without prior proposal because the Department views this as highly technical and anticipates no signif…
  11. 80 FR 14301 — Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans-Timing of Annual Disclosure
    ERISAFinal Rules (FR)Mar 19, 2015★ strong match
    or notice and comment if it determines for good cause that prior notice and comment is impracticable, unnecessary, or contrary to the public interest. The Department finds it unnecessary to publish a notice of proposed rulemaking. The Department, in FAB 2013-02, already solicited public comment on the issue of flexible…
  12. 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 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…
  13. 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
    , correct footnote 66 to read “ See, e.g., Comment Letter #121 (HSBC North America Holdings Inc.); Comment Letter #124 (Morgan, Lewis & Bockius LLP).” 2. On page 56559, second column, add the following language to the end of Congressional Review Act discussion: “Although the CRA generally requires that major rules beco…
  14. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016★ strong match
    …e collectively known as the “Affordable Care Act.” Back to Citation 7.  Minor changes not requiring notice and comment rulemaking or system changes or changes required by enactment of new laws may also be made between the publication of the Notice of Final Forms Revisions and the date when the revised forms, schedules,…
  15. 75 FR 41600 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAFinal Rules (FR)Jul 16, 2010related by meaning
    …ion with the Department's public hearing on this initiative, the regulation published today in this Notice contains a number of provisions that differ significantly from the proposal. The Department believes that this regulation addresses the many technical concerns raised with respect to the proposal and clarifies wit…
  16. 77 FR 30928 — Target Date Disclosure
    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 …
  17. 77 FR 5632 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAFinal Rules (FR)Feb 3, 2012related by meaning
    ly, the Department previously published a notice in the Federal Register extending the effective date for the interim final rule to April 1, 2012.[39] The final rule published in this notice, however, includes a new effective date of July 1, 2012. The Department decided to further extend the effective date due to delay…
  18. 78 FR 42027 — Proposed Amendment To Advance Notice of Proposed Rulemaking for Pension Benefit Statements
    ERISAProposed Rules (FR)Proposed Jul 15, 2013
    …ated lifetime stream of payments. The comment period for the ANPRM is scheduled to close on July 8, 2013. A substantial number of stakeholders are concerned that the original 60-day comment period is not sufficient to provide well thought out and useful feedback to the Department on the complex matters raised in the AN…
  19. 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, 2022related by meaning
    …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…
  20. 76 FR 42539 — Requirements for Fee Disclosure to Plan Fiduciaries and Participants-Applicability Dates
    ERISAFinal Rules (FR)Jul 19, 2011related by meaning
    …ployees on an ongoing basis; the Department confirms that the transition rule, as finalized in this notice, applies only to employees newly eligible on the applicability date and during the transition period, but not after a plan's transition period ends. Back to Citation 4.  These comments are available on the Departm…