ERISACourt RulingsAug 14, 2026
t this statement “necessarily implies that pre-1993 ret irees had lifetime, uncapped
benefits.” Kaiser, 2024 WL 1283535, at *4. But, read closely, this was not an affirmative statement or argument made by Alcoa;
it was simply a summary of the opposing side’s position. Such
statements cannot trigger judicial estoppel.
Seco…
ERISACourt RulingsJul 26, 1995
…thin thirty (30) days from the date of service of this
decision, with credit given to NIP for
,000 previously paid to
the DOL. Amounts not paid by that time shall be subject to
penalties and interest provided for by ERISA and its implementing
regulations.
MORTON KLEVAN
Senior Policy Advisor
[ENDNOTES]
[1] This letter w…
ERISACourt RulingsDec 21, 1993
…sq.,
For the Respondent
Before: Ainsworth H. Brown
Administrative Law Judge
DECISION AND ORDER
This proceeding arises under Section 502(c)(2) of the
Employee Retirement Income Security At of 1974 ("ERISA"), as
amended, 29 U.S.C. §§ 1001, et seq., and
its implementing regulations. 29 C.F.R. § 2509, et
seq. The purpose o…
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
as well.
Back to Citation
52.
Section I(k) of the Proposed Amendment has been renumbered in the Final Amendment as Section I(j).
Back to Citation
53. The Department additionally clarifies that the certification of the independent audit would come at some point after an individual exemption is granted and the One-Year…
ERISACourt RulingsApr 27, 1995
hundred dollars (
,500). (JX
5a - 5d) Thus, the August 17, 1993 notices of determination
assessed a one thousand dollar (
,000) penalty for each late filing, or four thousand dollars ($4,000) in total penalties. On
September 17, 1993, Respondent filed an answer contesting the
August 17, 1993 notices of determination i…
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
ohibited transaction exemption, analyzing the economic impact of the proposals, and developing the revised paperwork burden analysis summarized below. In connection with publication of this final amendment to and partial revocation of PTE 84-24, the Department is submitting an ICR to OMB requesting approval of a new co…
87 FR 45204 — Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) ERISAProposed Rules (FR)Proposed Jul 27, 2022related by meaning
… enter into a party in interest transaction with its plan but leaves the ultimate determination and review to a QPAM.
Back to Citation
37. Proposed Amendment to PTE 84-14, 68 FR 52419, 52423 (Sept. 3, 2003).
Back to Citation
38.
For purposes of these changes, the Department used March 1984 and December 2021 as the re…
80 FR 22010 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and B… ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
…sed information collection request (ICR) included in the Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and Brokers, Pension Consultants, Insurance Companies, and Investment Company Principal Underwriters as part …
88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
, including as part of a comment responding to the broader proposal. Comments are due by January 2, 2024 to ensure their consideration.
PRA Addressee: Address requests for copies of the ICR to James Butikofer, Office of Research and Analysis, U.S. Department of Labor, Employee Benefits Security Administration, 200 Cons…
89 FR 32346 — Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
…iscretionary trustees to provide additional disclosures.
Back to Citation
12.
58 FR 51735 (Oct. 4, 1993).
Back to Citation
13.
76 FR 3821 (Jan. 21, 2011).
Back to Citation
14.
88 FR 21879 (Apr. 6, 2023).
Back to Citation
15.
Internal DOL calculation based on 2023 labor cost data and adjusted for inflation to reflec…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026★ strong match
…n collections to the Office of Management and Budget (OMB) in accordance with 44 U.S.C. 3507(d) for review of its information collections. The Department and OMB are particularly interested in comments that:
Evaluate whether the collection of information is necessary for the proper performance of the functions of the a…
ERISACourt RulingsApr 12, 1995
g of an accountant's
report is capped at $50,000.
The following facts are undisputed. On June
11, 1993, PWBA issued a Notice of Rejections to the Plan Administrator of the Bakery and Confectionery Workers Local 125
Health and Welfare Fund notifying the Plan Administrator that the
annual report had been rejected. The No…
81 FR 21208 — Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 ERISAFinal Rules (FR)Apr 8, 2016related by meaning
…when the fiduciary acts with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims, based on the investment objectives, risk toleranc…
85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees ERISAFinal Rules (FR)Dec 18, 2020related by meaning
…SA section 3(21)(A)(ii); Code section 4975(e)(3)(B).
Back to Citation
145.
Regulatory Planning and Review, 58 FR 51735 (Oct. 4, 1993).
Back to Citation
146.
Improving Regulation and Regulatory Review, 76 FR 3821 (Jan. 21, 2011).
Back to Citation
147.
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
…blic/do/PRAMain. Find this particular information collection by selecting “Currently under 30-day Review—Open for Public Comments” or by using the search function.
As discussed in detail above, PTE 84-24, as amended, will exclude compensation received as a result of the provision of investment advice from the existin…
ERISACourt RulingsApr 28, 1995
…A.
Because this new audit, performed according to generally accepted
auditing standards, included a review of employer records
concerning the hours worked by union members, the IQPA was
satisfied that employer contributions were complete and an
unqualified opinion was rendered. (CX-5).
ERISACourt RulingsJun 9, 2000
…993. The
draft was not signed. (J-24). An executed copy was submitted on
July 13, 1993. (J-25).
II. Procedural History
After the Regional Administrator issued the
Notice of Assessment on November 24, 1992, assessing a total
of $50,000.00 in civil penalties against Respondent for violations
under sections 406 and 502 of…
88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
v
website), including as part of a comment responding to the broader proposed rule. Comments are due by January 2, 2024 to ensure their consideration. PRA Addressee:
Address requests for copies of the ICR to James Butikofer, Office of Research and Analysis, U.S. Department of Labor, Employee Benefits Security Administr…
ERISACourt RulingsMar 29, 1995
…
to support the assessed penalty primarily because of the time that
passed between the September 7, 1993 Notice of Rejection (EX 2) and
Respondent's November 26, 1993 letter to PWBA regarding the
retention of an IQPA (EX 3). PWBA correctly points out that
Respondent had a 45 day penalty-free period within which to file…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
…y, the amount of the increase is not limited by the statutory cap. Consequently, § 578.300(a)(1) is revised to increase the penalty for violations of the posting requirement of the FMLA from $110 to $163 for each separate offense.
E. Occupational Safety and Health Administration (29 CFR Parts 1902, 1903)
1. General
Thi…