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56 documents · 0.10sAllIRCERISAPBGCJoint Board
  1. Court of Appeals for the Seventh Circuit — Lynnette Kaiser v. Alcoa USA Corp.
    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…
  2. DOL EBSA (final agency order) — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. NORTHWESTERN INSTITUTE OF PSYCHIATRY
    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…
  3. 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
    …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…
  4. 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
    53.  FINRA Regulatory Notice 12-25, p. 3 (2012). Back to Citation 54.   Donovan v. Mazzola, 716 F.2d 1226, 1232 (9th Cir. 1983). Back to Citation 55.  One commenter requested an adjustment to the “prudence” component of the Best Interest standard, under which the standard would be that of a “prudent person serving cli…
  5. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. MERSKIN & MERSKIN, P.C.
    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…
  6. 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…
  7. 81 FR 21181 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-De…
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    ust Company, 749 F.3d 671 (7th Cir. 2014). Back to Citation 33.   See Regulatory Impact Analysis, available at www.dol.gov/​ebsa. Back to Citation 34.  The alternative approaches are discussed in greater detail in the preamble to the Best Interest Contract Exemption, finalized elsewhere in this issue of the Federal Reg…
  8. 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…
  9. 87 FR 73822 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights
    ERISAFinal Rules (FR)Dec 1, 2022related by meaning
    …ly 8, 1988; to the Honorable Jack Kemp, dated Nov. 23, 1990; and to Mr. Stuart Cohen, dated May 14, 1993. The Department also issued a number of prohibited transaction exemptions that touched on these issues. See
  10. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BAKERY AND CONFECTIONERY WORKERS LOCAL 125 HEALTH AND WELFARE TRUST FUND
    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…
  11. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BRICKLAYERS & ALLIED CRAFTSMEN, LOCAL #7, PENSION PLAN
    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).
  12. DOL Office of Administrative Law Judges — United States Department of Labor, Pension and Welfare Benefits Administration
    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…
  13. 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…
  14. 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…
  15. 80 FR 65135 — Interpretive Bulletin Relating to the Fiduciary Standard Under ERISA in Considering Economically Targeted Investments
    ERISAFinal Rules (FR)Oct 26, 2015related by meaning
    …, 1988; to the Honorable Jack Kemp, dated November 23, 1990; and to Mr. Stuart Cohen, dated May 14, 1993; PTE 76-1, part B, concerning construction loans by multiemployer plans; PTE 84-25, issued to the Pacific Coast Roofers Pension Plan; PTE 85-58, issued to the Northwestern Ohio Building Trades and Employer Construct…
  16. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    tion 2.   Harris Trust Sav. Bank v. Salomon Smith Barney Inc., 530 U.S. 238, 241-42 (2000) (citation and quotation marks omitted). Back to Citation 3.  ERISA section 406(b)(1), (3), 29 U.S.C. 1106(b)(1), (3). Back to Citation 4.  ERISA section 408(a), 29 U.S.C. 1108(a). Under the Reorganization Plan No. 4 of 1978, whic…
  17. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. SOCIEDAD PARA ASISTENCIA LEGAL MONEY PURCHASE PLAN
    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…
  18. 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…
  19. 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…
  20. 86 FR 57272 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights
    ERISAProposed Rules (FR)Proposed Oct 14, 2021related by meaning
    …ly 8, 1988; to the Honorable Jack Kemp, dated Nov. 23, 1990; and to Mr. Stuart Cohen, dated May 14, 1993. The Department also issued a number of prohibited transaction exemptions that touched on these issues.