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73 documents · 0.17sAllIRCERISAPBGCJoint Board
  1. TR 2013-03 — Technical Release 2013-03
    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…
  2. 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.…
  3. 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…
  4. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. CURRENT DEVELOPMENT CORPORATION
    ERISACourt RulingsFeb 22, 2000★ strong match
    … 1006, et seq.). In particular, it arises under the provisions of 29 U.S.C. Section 1132(c)(2), the regulations promulgated thereunder at 29 C.F.R. Parts 2560 and 2570. et seq., Secretary's Order 1-87, 52 Fed. Reg. 13, 139. The matter was heard before this administrative court on August 11, 1999 in Chicago, Illinois. I…
  5. DOL EBSA (final agency order) — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. NORTHWESTERN INSTITUTE OF PSYCHIATRY
    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
  6. 77 FR 74063 — Amendments to the Abandoned Plan Regulations
    ERISAProposed Rules (FR)Proposed Dec 12, 2012related by meaning
    an. Specific instructions for completing and filing the STRAP are on EBSA's Web site at http://www.dol.gov/​ebsa/​publications/​APterminalreport.html. This proposal would amend paragraph (c)(2) of § 2520.103-13 to clarify and update the specific location of these instructions. F. Internal Revenue Service
  7. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016★ strong match
    …sted. Part III Nonexempt Transactions You must report all nonexempt party-in-interest transactions, regardless of whether they are disclosed in the accountant's report, unless the nonexempt transaction is: 1. Statutorily exempt under Part 4 of Title I of ERISA; 2. Administratively exempt under ERISA section 408(a); 3. …
  8. 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…
  9. 87 FR 56912 — Initial Regulatory Flexibility Analysis for Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption)
    ERISAProposed Rules (FR)Proposed Sep 16, 2022related by meaning
    the agreement to each client Plan. Including mailing costs, the total estimated cost of this requirement amounts to approximately $220 per entity.[20] Ineligibility Due to Foreign Convictions—Subsection I(g)(3)(A) and Subsection VI(r)(2) The Department and QPAMs have treated foreign convictions as causing ineligibility…
  10. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. NORTHWESTERN INSTITUTE OF PSYCHIATRY
    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…
  11. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. SPALDING AND EVENFLO COMPANIES, INC.
    ERISACourt RulingsFeb 1, 1993related by meaning
    l02l, 1103 and 1132(c)(2)), and the implementing regulations at 29 C.F.R. §§2520.104-44, 2560.502c-2(d), and 2570.66(a). On December 5, 1991, the U.S. Department of Labor (DOL or Complainant) issued a notification to Spalding & Evenflo Companies, Inc. (Spalding or Respondent) of its intention to assess a civil penalty …
  12. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
    …ny Federal mandate that may result in expenditures by State, local, or tribal governments in the aggregate of more than $100 million, adjusted for inflation, or increase expenditures by the private sector of more than $100 million, adjusted for inflation. Federalism Statement
  13. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  14. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  15. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 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…
  18. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  19. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, Pension and Welfare Benefits Administration v. MIDLANTIC COAST DELIVERY SYSTEMS, INC.
    ERISACourt RulingsDec 8, 1994related by meaning
    d the regulation at 29 C.F.R. §2520.103-1(b)(5) issued thereunder. 2. The parties hereby agree that the present Consent Order represents a full, final and complete settlement of all claims that the complainant, PWBA, may have regarding reporting deficiencies in connection with the Plan's 1989 annual report, and that th…
  20. DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL RE…
    ERISACourt RulingsNov 30, 2016
    … 13175 and DOL‟s Tribal Consultation Policy state they do not create a cause of action. See 77 Fed. Reg. at 71842 (Tribal Consultation Policy) and Exec. Order No. 13175, 65 Fed. R eg. at 67252, § 10. The Tribal Consultation Policy expressly states “enforcement policy, planning, investigations, cases and proceedings are…