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50 documents · 0.10sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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…
  3. 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…
  4. 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
    36.  FINRA Regulatory Notice 12-25, p. 3 (2012). Back to Citation 37.   Donovan v. Mazzola, 716 F.2d 1226, 1232 (9th Cir. 1983). Back to Citation 38.  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. 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…
  6. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024★ strong match
    r” a State law is to hinder its operation or “frustrate [a] goal of that law.” Humana Inc. V. Forsyth, 525 U.S. 299, 308 (1999). Back to Citation 113.  Reorganization Plan No. 4 of 1978 (5 U.S.C. App. 1 (2018)) generally transferred the authority of the Secretary of the Treasury to grant administrative exemptions under…
  7. 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, …
  8. 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, 2024related by meaning
    … 12866, “significant” regulatory actions are subject to the requirements of the executive order and review by the Office of Management and Budget (OMB). As amended by Executive Order 14094 [40]
  9. 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)
  10. 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…
  11. 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…
  12. 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…
  13. 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…
  14. 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
    …d beneficiaries during the 1990 plan year. (CX- 1). (2) The effective date of the Plan was June 12, 1968. (CX- 1). (3) In essence, the Plan, pursuant to a collective bargaining contract, collected contributions from the various
  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. 85 FR 40589 — Conflict of Interest Rule-Retirement Investment Advice: Notice of Court Vacatur
    ERISAFinal Rules (FR)Jul 7, 2020related by meaning
    …e issued by the Fifth Circuit. In addition, the Department finds that it has good cause to make the revisions immediately effective under section 553(d) of the Administrative Procedure Act, 5 U.S.C. 553(d). Section 553(d) provides that final rules shall not become effective until 30 days after publication in the Federa…
  17. 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. Back to Citation 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”). Back to Citation 30.   Id. Back to Citation 31.  81 FR 21002 (Apr.…
  18. Court of Appeals for the Seventh Circuit — Lynnette Kaiser v. Alcoa USA Corp.
    ERISACourt RulingsAug 14, 2026
    …ese , 583 U.S. 133, 137–38 (2018) (per curiam) ). With that background, we turn to the facts. Since 1968, Alcoa has negotiated a number of CBAs with unions from at least forty- eight different facilities across the United States. In those CBAs, Alcoa promised certain healthcare benefits to retirees, their spouses, and th…
  19. 91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives
    ERISAProposed Rules (FR)Proposed Mar 31, 2026★ strong match
    …methods to investigate the merits of the transaction.” (internal citation and quotations omitted)), rev'd and remanded on other grounds, 577 U.S. 308 (2016); PBGC ex rel. Saint Vincent Cath. Med. Ctrs. Ret. Plan v. Morgan Stanley Inv. Mgmt. Inc., 712 F.3d 705, 716 (2d Cir. 2013) (focusing “on a fiduciary's conduct in a…
  20. 29 C.F.R. § 2510.3-101(h) — Definition of “plan assets”—plan investments.
    ERISARegulationsJan 1, 2017
    …ity: (h)(1)(i) (i) A group trust which is exempt from taxation under section 501(a) of the Internal Revenue Code pursuant to the principles of Rev. Rul. 81-100, 1981-1 C.B. 326, (h)(1)(ii) (ii) A common or collective trust fund of a bank, (h)(1)(iii) (iii) A separate account of an insurance company, other than a separa…