ERISACourt RulingsJun 26, 2013
…ile an IQPA report with its Form 5500 Annual Report for the 2007 and 2009 plan years. On August 27, 2012, HOE filed Answers to both penalties. On September 6, 2012, the Chief Judge
issued Notices of Docketing for both cases and assigned case numbers 2012 - RIS - 00113 and
2012 - RIS - 00114 . On October 3, 2012, EBSA f…
89 FR 43675 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans ERISAFinal Rules (FR)May 17, 2024★ strong match
lan or other account established pursuant to this exemption or any duly authorized representative of such account holder.
D. Other Ministerial Changes The Department is also making a few ministerial changes to the exemption that will not substantively alter the conditions or relief provided under the exemption. Specifi…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016★ strong match
nation demonstrations in the IRS determination letter process.
See
Rev. Proc. 2015-6, 2015-1 I.R.B. 198 and Announcement 2011-82, 2011-52 I.R.B. 1052. The IRS also added other IRS-only questions to the 2016 Forms 5500 and 5500-SF in order to address various compliance issues. Specifically, there are new questions as to…
75 FR 41600 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAFinal Rules (FR)Jul 16, 2010
…
(A)
(B)
(C)
(D)
A*B*C*D
Initial Disclosure: 2011
450,000
50
1/30
$26
$196,000
Initial Disclosure: 2012
61,000
50
1/30
26
27,000
Information Upon Request
45,000
50
1/30
26
20,000
Disclosure of Changes to Initial Disclosure
157,000
50
1/30
26
69,000
Investment Disclosure: 2011 *
231,000
50
17/30
26
1,711,000
Investment…
ERISADOL Technical ReleasesAug 31, 2012
irs.gov/file_source/pub/irs-drop/n-11-36.pdf.
Department of Labor Technical Release 2012-01, IRS Notice 2012-17, and HHS FAQs issued February 9, 2012. IRS Notice 2012-58 provides guidance regarding the measurement period that may be used under Code section 4980H. That guidance provides a safe harbor method under which …
76 FR 18649 — Technical Revisions to Actuarial Information on Form 5500 Annual Return/Report for Pension Plans Electing Funding Alternatives Under Pension Relief Act of 2010 ERISAFinal Rules (FR)Apr 5, 2011related by meaning
…icant regulatory action” for purposes of Executive Order 12866. Therefore, this action has not been reviewed by OMB pursuant to the Executive Order.
IV. Paperwork Reduction Act
In accordance with the requirements of the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3501
et seq.), the Form 5500 information collection…
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…
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011
…pdated copy of the Form M-1 by March 1, 2013 because the last date ECE
B was originated was June 1, 2012 (which is less than 3 years prior to the March 1, 2013 due date). Furthermore, the administrator of ECE
B
must file the Form M-1 by March 1, 2014 and again by March 1, 2015 (because July 1, 2012 is less than three y…
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
…riations 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).
Back to Citation
8.
The term pension plans include both defined contribution plans and defined benefit plans.
See
ERISA section 3(34) and 3(35).
Back to Citation
9.
As no…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026related by meaning
…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…
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 RulingsMay 28, 2014
… the Department.” Id. at 1.
However, when Ms. Olivera checked the DOL’s email receipts on April 10, 2012, to
make sure that the email had been received, she could not find a receipt match and believed that
Respondent had perhaps not received a copy of the Notice of Rejection. TR at 30-31.
Ms. Olivera notified her team …
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).
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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).
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147.
ERISAProposed Rules (FR)Proposed Sep 15, 2021★ strong match
non-compliant relating to Code section 410(b) coverage, Code section 401(a)(4) non-discrimination, and Code section 401(k) non-discrimination testing. Additionally, IRS is proposing to add a question that would help it identify whether adopters of pre-approved plans have been updated timely for changes in the law.
Affe…
86 FR 51488 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Sep 15, 2021★ strong match
…optional coverage and nondiscrimination demonstrations in the IRS determination letter process. See Rev. Proc. 2012-6, 2012-1 I.R.B. 235, and Announcement 2011-82, 2011-52 I.R.B. 1052.
82 FR 57664 — 18-Month Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transac… ERISAFinal Rules (FR)Dec 7, 2017related by meaning
…kius LLP).” 2. On page 56559, second column, add the following language to the end of Congressional Review Act discussion: “Although the CRA generally requires that major rules become effective no sooner than 60 days after Congress receives the required report, the CRA allows the issuing agency to make a rule effective…
89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAFinal Rules (FR)Jan 24, 2024related by meaning
arties from the financial services industry and their attorney representatives, as well as independent fiduciaries and appraisers.
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9. The Department's RIA that is included in this Final Amendment was informed by comments that the Department received in response to its notice and comment solicitation i…
80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015★ strong match
… year contributions.[10] For example: Plan X is a calendar year plan. The plan's funding notice for 2012 was timely furnished in 2013. The year-end statement of assets was based on December 31, 2012, fair market value. The plan administrator included the present value of contributions made to the plan on February 14, 2…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020
…ment plans, they will not be affected by this new safe harbor.
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150.
5 U.S.C. 601 (2012).
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151.
5 U.S.C. 551 (2012).
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152.
The Department consulted with the Small Business Administration Office of Advocacy in making this determination as required by 5 U.S.C. 603(c) and…
88 FR 9408 — Amendment and Restatement of Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Feb 14, 2023related by meaning
…ction 305 as it affects EPCRS that should be taken into account by the Department in making further revisions to the VFC Program and PTE 2002-51. Signed at Washington, DC, this 1st day of February, 2023.
Lisa M. Gomez,
Assistant Secretary, Employee Benefits Security Administration, Department of Labor.
Footnotes
1.
Un…