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52 documents · 0.13sAllIRCERISAPBGCJoint Board
  1. 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
    … Security Administration (EBSA), Department of Labor. ACTION: Adoption of amendments to and partial revocations of PTEs 86-128 and 75-1. SUMMARY: This document contains amendments to Prohibited Transaction Exemptions (PTEs) 86-128 and 75-1, exemptions from certain prohibited transaction provisions of the Employee Retir…
  2. 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
    977) (“The attention of interested parties is directed to the fact that regulation 2550.408c-2 replaces Interpretive Bulletin 75-6”). Back to Citation 7.  41 FR 3289 (Jan. 22, 1976). Back to Citation 8.  43 FR 47713 (Oct. 17, 1978). Congress subsequently ratified Reorganization Plan No. 4 in 1984. See Sec. 1, Public La…
  3. 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…
  4. 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…
  5. 90 FR 4192 — Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025★ strong match
    … 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, …
  6. 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”). Back to Citation 276.   John Hancock, 510 U.S. at 98. Back to Citation 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…
  7. 87 FR 71164 — Voluntary Fiduciary Correction Program
    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)
  8. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    ….ct.gov/​-/​media/​ohs/​reports/​ohs-report-of-pharmacy-benefit-manager-practices-pa-23-171-s7.pdf?​rev=​01a4809a4795421e890970d8cd5f2fc1. Back to Citation 46.  Bob Herman, `It's beyond unethical': Opaque conflicts of interest permeate prescription drug benefits (June 2023), https://www.statnews.com/​2023/​06/​20/​pbms…
  9. 91 FR 13503 — Retirement Security Rule: Definition of an Investment Advice Fiduciary: Notice of Court Vacatur
    ERISAFinal Rules (FR)Mar 20, 2026related by meaning
    luence over the management or policies of a person other than an individual. Signed at Washington, DC, this 17th day of March, 2026. Daniel Aronowitz, Assistant Secretary, Employee Benefits Security Administration, U.S. Department of Labor. Footnotes 1.  89 FR 32122 (Apr. 25, 2024). Back to Citation 2.  40 FR 50842 (Oc…
  10. 89 FR 43636 — Abandoned Plan Regulations
    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…
  11. 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…
  12. 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…
  13. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998
    … be required to pay the other the full value of the chattel." Restatement (Second) of Torts § 222A (1965). While the actions that Respondent took with the Plan's assets certainly appear to fit
  14. TR 2016-01 — Technical Release 2016-01
    ERISADOL Technical ReleasesFeb 5, 2016
    nnual dollar limits and the requirement to provide coverage of certain recommended preventive services without imposing any cost-sharing requirements. The 2013 guidance further clarified that such employer health care arrangements will not violate the market reform provisions when integrated with a group health plan th…
  15. 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. Back to Citation 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. Back to Citation 55.
  16. 82 FR 56545 — 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)Nov 29, 2017related by meaning
    …working diligently and in good faith to understand and come into compliance with the fiduciary duty rule and exemptions. Further, if a Financial Institution acts in bad faith, the Department could pursue an enforcement action.”); Comment Letter #30 (Neuberger Berman Group) (“We unconditionally support the common sense …
  17. 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
    …e evidence, and the possibility of drawing two inconsistent conclusions from the evidence does not prevent an administrative agency's findings from being supported by substantial evidence. [Citation omitted]." Id. at 620. ERISA section 104(a)(4), 29 U.S.C. section 1024(a)(4), in part, provides that: [t]he Secretary may…
  18. 76 FR 66136 — Investment Advice-Participants and Beneficiaries
    ERISAFinal Rules (FR)Oct 25, 2011related by meaning
    … 17, 1978), 5 U.S.C. App. 1, 92 Stat. 3790, the authority of the Secretary of the Treasury to issue rulings under section 4975 of the Code has been transferred, with certain exceptions not here relevant, to the Secretary of Labor. Therefore, the references in this notice to specific sections of ERISA should be taken as…
  19. 85 FR 59132 — Pension Benefit Statements-Lifetime Income Illustrations
    ERISAFinal Rules (FR)Sep 18, 2020
    …ercent of the cohort born between 1936 and 1945, and 30 percent of the cohort born between 1956 and 1965, are projected to fall short of the 75 percent replacement rate at age 70.[37] Further, a study conducted by the National Bureau of Economic Research found that while the replacement rate has not worsened over time …
  20. 85 FR 81658 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAFinal Rules (FR)Dec 16, 2020★ strong match
    …n.2508281. Back to Citation 109.  David Yermack, Shareholder Voting and Corporate Governance, 2 Ann Rev. Fin. Econ. 2.1, 2.15 (2010); Frederick Alexander, The Benefit Stance: Responsible Ownership in The Twenty-First Century, 36 Oxford Rev. Econ Policy 341, 355 (2020); Robert G. Hansen and John R. Lott, Externalities a…