81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016
…bility for Immediate Gain Methods.
Complete this line only if you use an immediate gain method (see Rev. Rul. 81-213, 1981-2 C.B. 101, for a definition of immediate gain method).
Lines 1c(2)(a), (b), and (c). Information for Plans Using Spread Gain Methods.
Complete these lines only if you use a spread gain method (see…
85 FR 40589 — Conflict of Interest Rule-Retirement Investment Advice: Notice of Court Vacatur ERISAFinal Rules (FR)Jul 7, 2020related by meaning
…
RIN 1210-AB96
AGENCY:
Employee Benefits Security Administration, Department of Labor
ACTION:
Final rule; technical amendment.
SUMMARY:
This document implements the vacatur of the Department's 2016 final rule defining who is a “fiduciary” under the Employee Retirement Income Security Act of 1974. This document also ref…
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024★ strong match
two regimes cannot be harmonized or accommodated”).
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276.
John Hancock,
510 U.S. at 98.
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277.
Id.
Back to Citation 278.
See BancOklahoma Mortg. Corp.
v.
Capital Title Co., Inc.,
194 F.3d 1089 (10th Cir. 1999) (stating that McCarran-Ferguson Act bars the application of a Federal sta…
90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974 ERISAFinal Rules (FR)Jul 1, 2025related by meaning
…G TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
1. The authority citation for part 2509 is revised to read as follows:
Authority:
29 U.S.C. 1135. Secretary of Labor's Order 1-2003, 68 FR 5374 (Feb. 3, 2003). Section 2509.75-5 also issued under 29 U.S.C. 1002. Sec. 2509.95-1 also issued under sec. 625, Pub. L. …
91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure ERISAProposed Rules (FR)Proposed Jan 30, 2026
…l Health Expenditure Accounts,
National Health Expenditures by Type of Service and Source of Funds, 1960-2023, (2023),
https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expenditure-data/historical.
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154.
Business Group on Health,
Executive Summary: 2025 Employer Health…
90 FR 4192 — Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025
… Notice 2023-43, once a plan or plan sponsor comes under examination (as defined in section 5.08 of Rev. Proc. 2021-30), an Eligible Inadvertent Participant Loan Failure is no longer eligible for self-correction under the IRS's EPCRS unless the plan sponsor has, before the plan or plan sponsor comes under examination, …
ERISAProposed Rules (FR)Proposed Nov 21, 2022
… for VFC Program correction under Title I of ERISA. Further, the latest updated version of EPCRS in Rev.
( printed page 71171)
75 FR 32846 — Final Rule Relating to Time and Order of Issuance of Domestic Relations Orders ERISAFinal Rules (FR)Jun 10, 2010related by meaning
…FOR MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS
1. The authority citation for part 2530 is revised to read as follows:
Authority:
Secs. 201, 202, 203, 204, 210, 505, 1011, 1012, 1014, and 1015, Pub. L. 93-406, 88 Stat. 852-862, 866-867, 894, 898-913, 924-929 (29 U.S.C. 1051-4, 1060, 1135, 26 U.S.C. 410, 411, 4…
81 FR 20946 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice ERISAFinal Rules (FR)Apr 8, 2016related by meaning
…-1, Parts II-V; PTE 77-4; PTE 80-83; PTE 83-1: PTE 84-24; and PTE 86-128.
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54.
The revoked exemptions include PTE 75-1, Parts I(b) and (c); PTE 75-1, Part II(2); and parts of PTE 84-2 and PTE 86-128.
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55.
ERISAFinal Rules (FR)May 17, 2024
…CA would be tax-deferred, similar to the treatment of fully paid individual annuity contracts under Rev. Rul. 2011-7, until amounts are actually paid to the participant or beneficiary. Contemporaneous with the publication of Rev. Rul. 2020-23, the IRS published Notice 2020-80, 2020-47 IRB 1060
requesting comments on th…
85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees ERISAFinal Rules (FR)Dec 18, 2020related by meaning
ired notice and comment rulemaking, citing
Am. Min. Cong.
v.
Mine Safety & Health Admin.,
995 F.2d 1106, 1112 (D.C. Cir. 1993), and
Chao
v.
Rothermel, 327 F.3d 223, 227 (3d Cir. 2003). The Department disagrees that the factors cited in these cases are satisfied. In this regard, there would be an adequate legislative ba…
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023★ strong match
laws-and-regulations/rules-and-regulations/completed-rulemaking/1210-AB32-2/ria.pdf.
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28.
See 81 FR 20946, 20964 (Apr. 8, 2016). Back to Citation
29.
Id.
at 20949 fn. 7 (citing Cerulli Associates, “U.S. Retirement Markets 2015”).
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30.
Id.
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31.
81 FR 21002 (Apr.…
84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans ERISAFinal Rules (FR)Jul 31, 2019
…titutions, make available for adoption by employers and that have been pre-approved by the IRS. See Rev. Proc. 2017-41, 2017-29 IRB 92. A plan that uses a Pre-Approved Plan document may either be a single-employer plan or a MEP. With respect to single-employer Pre-Approved Plans, providers often offer centralized admin…
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024★ strong match
…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…
90 FR 28007 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans ERISAFinal Rules (FR)Jul 1, 2025related by meaning
…e Department has concluded that it is not necessary to prepare a Family Policymaking Assessment.
H. Review Under Executive Order 12630 Pursuant to E.O. 12630, “Governmental Actions and Interference with Constitutionally Protected Property Rights,” 53 FR 8859 (March 18, 1988), the Department has determined that this res…
88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24 ERISAProposed Rules (FR)Proposed Nov 3, 2023★ strong match
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…
ERISARegulationsJan 1, 2017related by meaning
(c) (c) To the extent that prior opinions and interpretations relating to 13(c) are inconsistent with the principles stated in this part, they are hereby rescinded and withdrawn.
91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives ERISAProposed Rules (FR)Proposed Mar 31, 2026★ strong match
d in a case such as this not involving a typical review of denial of benefits,” but rather interpretation of a plan term regarding lump sum payments). To further assist plan fiduciaries, the Department is proposing this regulation with safe harbors. The Department has clear statutory authority under ERISA section 505 t…
85 FR 59132 — Pension Benefit Statements-Lifetime Income Illustrations ERISAFinal Rules (FR)Sep 18, 2020
…(C).
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8.
Age 67 is the full Social Security retirement age for individuals born in 1960 or later.
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9.
U.S. Bureau of the Census,
Marital Status of People 15 Years And Over, By Age, Sex, and Personal Earnings: 2016
Table A1 (2016), (showing that in 2016, 5.2% of individuals age 65 and o…
82 FR 12319 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice; Best Interest Contract Exemption (Prohibited Transaction Exemption … ERISAProposed Rules (FR)Proposed Mar 2, 2017related by meaning
…ity Administration, Department of Labor.
Footnotes
1.
The 1975 Regulation was published as a final rule at 40 FR 50842 (Oct. 31, 1975).
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2.
The Department would also treat Interpretative Bulletin 96-1 as continuing to apply during any extension of the applicability date of the final rule.
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