81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016★ strong match
4301(c)(2) of the Omnibus Budget Reconciliation Act of 1993, Pub. L. 103-66, 107 Stat. 312
August 10, 1993.10
29 U.S.C. § 1132(c)(5)/ERISA § 502(c)(5) Section 101(e)(2) of the Health Insurance and Portability and Accountability Act of 1996, Pub. L. 104-91, 110 Stat. 1936
August 21, 1996.
29 U.S.C. § 1132(c)(6)/ERISA § …
ERISAFinal Rules (FR)Feb 24, 2023★ strong match
eporting arrangement described in § 2520.104-51.
* * * * *
3. In § 2520.103-5, revise paragraph (a) introductory text to read as follows:
§ 2520.103-5 Transmittal and certification of information to plan administrator for annual reporting purposes.
(a)
General.
In accordance with section 103(a)(2) of the Act, an insura…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016★ strong match
…go genetic testing.
Line 26. Mental Health Parity Compliance. The Mental Health Parity Act of 1996 (Pub. L. 104-204, as amended by Pub. L. 107-116 and Pub. L. 107-147) (MHPA) amended ERISA to provide parity in the application of aggregate lifetime and annual dollar limits for certain mental health benefits with such do…
ERISAProposed Rules (FR)Proposed Sep 15, 2021
…e and accurate consolidated annual report that meets the content requirements under proposed § 2520.103-14. To make clear that the DCG reporting arrangement is a direct filing entity (DFE) that is submitting the aggregated Form 5500 on behalf of the participating plans, proposed § 2520.104-51(b)(2) provides that that t…
82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 ERISAFinal Rules (FR)Jan 18, 2017★ strong match
s F and G issued under 8 U.S.C. 1288(c) and (d); sec. 323(c), Pub. L. 103-206, 107 Stat. 2428; and 28 U.S.C. 2461 note, Pub. L. 114-74 at section 701. Subparts H and I issued under 8 U.S.C. 1101(a)(15)(H)(i)(b) and (b)(1), 1182(n) and (t), and 1184(g) and (j); sec. 303(a)(8), Pub. L. 102-232, 105 Stat. 1733, 1748 (8 U.…
85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020 ERISAFinal Rules (FR)Jan 15, 2020★ strong match
s F and G issued under 8 U.S.C. 1288(c) and (d); sec. 323(c), Pub. L. 103-206, 107 Stat. 2428; and 28 U.S.C. 2461 note, Pub. L. 114-74 at section 701. Subparts H and I issued under 8 U.S.C. 1101(a)(15)(H)(i)(b) and (b)(1), 1182(n) and (t), and 1184(g) and (j); sec. 303(a)(8), Pub. L. 102-232, 105 Stat. 1733, 1748 (8 U.…
84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019 ERISAFinal Rules (FR)Jan 23, 2019★ strong match
s F and G issued under 8 U.S.C. 1288(c) and (d); sec. 323(c), Pub. L. 103-206, 107 Stat. 2428; and 28 U.S.C. 2461 note, Pub. L. 114-74 at section 701. Subparts H and I issued under 8 U.S.C. 1101(a)(15)(H)(i)(b) and (b)(1), 1182(n) and (t), and 1184(g) and (j); sec. 303(a)(8), Pub. L. 102-232, 105 Stat. 1733, 1748 (8 U.…
ERISAProposed Rules (FR)Proposed Jul 21, 2016
… to file a separate Schedule J for each group health plan participating in the GIA.
3. Section 2520.103-3, 2520.103-4, and 2520.103-1(e) Section 2520.103-3 provides an exemption for employee benefit plans from certain annual reporting requirements for plan assets held in a common collective trust (CCT) maintained by a …
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
…601
et seq.
Back to Citation
108.
5 U.S.C. 601(2), 603(a);
see5 U.S.C. 551.
Back to Citation 109.
Public Law 104-4, 109 Stat. 48 (Mar. 22, 1995).
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110.
See
“The Department's Role Related to the Sale of Insurance Products to Retirement Investors,” supra.
Back to Citation
111.
See John Hancock Mut. …
81 FR 21147 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and Brokers, Pension Co… ERISAFinal Rules (FR)Apr 8, 2016related by meaning
to conduct a study on the standards of care applicable to brokers-dealers and investment advisers, and issue a report containing, among other things: an analysis of whether [sic] any identified legal or regulatory gaps, shortcomings, or overlap in legal or regulatory standards in the protection of retail customers rel…
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010related by meaning
….
Back to Citation
7. The Federal Civil Penalties Inflation Adjustment Act of 1990 (the 1990 Act), Public Law 101-410, 104 Stat. 890, as amended by the Debt Collection Improvement Act of 1996 (the 1996 Act), Public Law 104-134, 110 Stat. 1321-373, generally provides that federal agencies adjust certain civil monetary …
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
…r review.
5. Unfunded Mandates Reform Act
For purposes of the Unfunded Mandates Reform Act of 1995 (Pub. L. 104-4), as well as Executive Order 12875, the direct final rule does not include any Federal mandate that may result in expenditures by State, local, or tribal governments in the aggregate of more than $100 milli…
80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015related by meaning
…ctively. These provisions were amended by the Consolidated and Continuing Appropriations Act, 2015, Public Law 113-235, Division P, section 3 (2014).
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21.
ERISA section 210(f)(3). Section 210(f)(3) of ERISA and corresponding section 414(y)(3) of the Code were added by sections 103 and 203 of the CSEC A…
90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974 ERISAFinal Rules (FR)Jul 1, 2025related by meaning
…7713 (Oct. 17, 1978). Congress subsequently ratified Reorganization Plan No. 4 in 1984. See Sec. 1, Public Law 98-532, 98 Stat. 2705 (Oct. 19, 1984).
Back to Citation
[FR Doc. 2025-11613 Filed 6-30-25; 8:45 am]
BILLING CODE 4510-29-P
ERISACourt RulingsSep 27, 1993★ strong match
…eneralized information concerning plan
operations to plan participants and beneficiaries and to the public
in general would, by subjecting the dealing of persons controlling
employee benefit plans to the light of public scrutiny, insure than
the plan would be operated according to instructions and in the
best interests…
87 FR 45204 — Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) ERISAProposed Rules (FR)Proposed Jul 27, 2022related by meaning
…m.
Back to Citation
39.
See
Financial Institutions Reform, Recovery, and Enforcement Act of 1989, Public Law 101-73 (1989).
Back to Citation
40.
However, for the sake of clarity, cross-references have been retained for the term “Affiliate” because it is defined in different ways under Section VI(c) and (d) of the ex…
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, 2025related by meaning
…ation
6.
Enacted on December 29, 2022, as Division T of the Consolidated Appropriations Act, 2023, Public Law 117 328, 136 Stat. 4459 (2022).
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7.
As described in Rev. Proc. 2021-30, or any successor guidance).
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8.
The term pension plans include both defined contribution plans and defi…
85 FR 72934 — Registration Requirements for Pooled Plan Providers ERISAFinal Rules (FR)Nov 16, 2020related by meaning
8.
Public Law 107-347, sec. 2 (Dec. 17, 2002).
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19.
Regulatory Planning and Review, 58 FR 51735 (Oct. 4, 1993).
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20. Improving Regulation and Regulatory Review, 76 FR 3821 (Jan. 18, 2011).
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21.
5 U.S.C. 804(2) (1996).
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22.
Reducing Regulation and Cont…
ERISARegulationsMay 31, 2023
…CG for each participating plan shall include:
(b)(3)(i)(A) (A) A report of an independent qualified public accountant for the participating plan that meets the requirements in § 2520.103-1(a)(5).
(b)(3)(i)(B) (B) Separate financial statements meeting the requirements of § 2520.103-1(b)(2) if such financial statements a…
76 FR 66136 — Investment Advice-Participants and Beneficiaries ERISAFinal Rules (FR)Oct 25, 2011related by meaning
001-09A (December 14, 2001); and AO 97-15A (May 22, 1997).
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5.
Public Law 109-280, 120 Stat. 780 (Aug. 17, 2006).
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6. Under Reorganization Plan No. 4 of 1978 (43 FR 47713, Oct. 17, 1978), 5 U.S.C. App. 1, 92 Stat. 3790, the authority of the Secretary of the Treasury to issue rulings un…