81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016★ strong match
rtification
“Schedule SB, Line 23c—Liquidity Requirement Certification.”
See Code section 430(j)(4)(E)(ii)(II) and ERISA section 303(j)(4)(E)(ii)(II). If the plan is subject to the liquidity requirement and has a liquidity shortfall for any quarter of the plan year (see Code section 430(j)(4)(E) and ERISA section 303(j…
ERISADOL Technical ReleasesSep 13, 2013
ess the coverage consists solely of excepted benefits. See Code § 5000A(f)(2) and Treas. Reg. §1.5000A-2, 78 Fed. Reg. 53646, 53658 (August 30, 2013). Amounts newly made available for the current plan year under an HRA that is integrated with an eligible employer-sponsored plan and that an employee may use to pay premi…
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024
s Related to Regulation Best Interest,
p. 1, (Jan. 30, 2023),
https://www.sec.gov/file/exams-reg-bi-alert-13023.pdf.
Back to Citation
366.
See SEC, Press Release: SEC Charges Broker-Dealer with Violations of Regulation Best Interest and Fraud for Excessive Trading in Customer Accounts,
(Sept. 28, 2023),
https://www.…
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023
…rities and Exchange Commission,
Risk Alert: Observations from Broker-Dealer Examinations Related to Regulation Best Interest,
p. 1, (Jan. 30, 2023),
https://www.sec.gov/file/exams-reg-bi-alert-13023.pdf.
Back to Citation
210.
See Securities and Exchange Commission,
Press Release: SEC Charges Broker-Dealer with Viola…
87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
ar or the appraiser's projected revenues for the current Federal income tax year, unless, in its sole discretion, the Department determines otherwise. (j) A
qualified independent fiduciary
ERISACourt RulingsJul 26, 1995
…ember 23, 1992
under the Annual Report Grace Period announced by the DOL on
April 20, 1992 (57 Fed. Reg. 14437) . The ALJ noted that "there
ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
he plan (or for a bulk application as described in section 4(d), the nine-digit employer identification number for each plan sponsor of a named plan)? __5. Have you enclosed a signed and dated certification under penalty of perjury for the plan fiduciary with knowledge of the transactions and for each applicant and the…
83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans ERISAProposed Rules (FR)Proposed Oct 23, 2018
… Citation
67. See Internal Revenue Code (IRC) section 413(c)(2) and § 1.413-2(c) of the Income Tax Regulations, which provide that, in determining whether a MEP is for the exclusive benefit of its employees (and their beneficiaries), all employees participating in the plan are treated as employees of each such employe…
ERISACourt RulingsDec 21, 1993
…November 23, 1993 NIP attempted to file under the "Grace
Plan" for late filers announced in 57 Fed. Reg. 14437 (April 20,
1992) and transmitted a check for
,000.00 to the DOL. This
check was subsequently negotiated by the DOL.
NIP's failure to include a declaration of perjury in its
statement of reasonable cause conver…
ERISACourt RulingsMay 28, 2014★ strong match
…omplied with the requirements of Section
101(b)(1) of the Act or state the mitigating circumstances regarding the degree or
willfulness of the noncompliance;
1
89 FR 5624 — Automatic Portability Transaction Regulations ERISAProposed Rules (FR)Proposed Jan 29, 2024related by meaning
…s commenters would propose to support one or more higher thresholds. Paragraph (c) of this proposed regulation would also require the independent auditor to review the automatic portability provider's policies and procedures as well as representative samples of the required disclosures and related automatic portability…
77 FR 74063 — Amendments to the Abandoned Plan Regulations ERISAProposed Rules (FR)Proposed Dec 12, 2012related by meaning
nformation of the bankruptcy trustee and, if applicable, the name and contact information of the eligible designee acting as the qualified termination ( printed page 74066)
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
82 FR 47409 — Claims Procedure for Plans Providing Disability Benefits; Extension of Applicability Date ERISAProposed Rules (FR)Proposed Oct 12, 2017related by meaning
ions or questions; instead, it is intended to provide insight into issues the Department intends to consider and as to which comments will be helpful. The Department also seeks comments on any matter germane to this examination, including the merits of rescinding, modifying, or retaining the Final Rule. Upon completion…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISADOL Technical ReleasesJul 25, 2023related by meaning
governmental plan at 45 CFR 144.103.
78 FR 68240 (Nov. 13, 2013).
26 CFR 54.9812-1(c)(2)(ii); 29 CFR 2590.712(c)(2)(ii); and 45 CFR 146.136(c)(2)(ii). 26 CFR 54.9812-1(c)(2); 29 CFR 2590.712(c)(2); and 45 CFR 146.136(c)(2).
26 CFR 54.9812-1(c)(4); 29 CFR 2590.712(c)(4); and 45 CFR 146.136(c)(4).
Pub. L. 116-260, 134 St…
DOL Info. Ltr. 06-14-2021 — Information Letter concerning whether the provisions of the claims procedure regulation at 29 CFR 2560.503-1 require the plan to provide to a claimant, a copy … ERISADOL Information LettersJun 14, 2021
…der ERISA, even though an
advisory opinion was requested. ERISA Procedure 76 -1, section 5 (41 Fed. Reg. 36281 (Aug. 27,
1976)). We determined that it is appropriate to respond in the form of an information letter, the effect of
which is described in section 11 of ERISA Procedure 76-1.
ERISA se ction 503 requires every…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAFinal Rules (FR)Jan 24, 2024related by meaning
urn of Excise Taxes Related to Employee Benefit Plans, has been filed with the Internal Revenue Service with respect to the exemption transaction; and (v) Whether any excise taxes due under Code section 4975(a) and (b), or any civil penalties due under ERISA section 502(i) or (l) by reason of the exemption transaction …