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62 documents · 0.12sAllIRCERISAPBGCJoint Board
  1. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    …Individual Annuity Mortality (I.A.M.) 3 UP-1984 4 1983 I.A.M 5 1983 G.A.M 6 1983 G.A.M. (solely per Rev. Rul. 95-28) 7 UP-1994 8 Mortality table applicable to current plan year under section 1.431(c)(6)-1 of the Income Tax Regulations 9 RP-2000 10 RP-2000 (with Blue Collar Adjustment) 11 Other A None 0 Code 6 includes …
  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 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
    …13(g) governs “Standard of Conduct” and subsection (1) provides that “The Commission may promulgate rules to provide that the standard of conduct for all brokers, dealers, and investment advisers, when providing personalized investment advice about securities to retail customers (and such other customers as the Commiss…
  4. 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, …
  5. 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…
  6. 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)
  7. 75 FR 53172 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans
    ERISAProposed Rules (FR)Proposed Aug 30, 2010★ strong match
    … issued an exemption procedure on April 28, 1975 (ERISA Procedure 75-1, 40 FR 18471, also issued as Rev. Proc. 75-26, 1975-1 C.B. 722). Under this procedure, a person seeking an exemption under both section 408(a) of ERISA and section 4975 of the Code was obliged to file an exemption application with both the Internal …
  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. 81 FR 20946 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAFinal Rules (FR)Apr 8, 2016★ strong match
    …-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.
  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. 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
    … ERISA section 408(b)(2) and Code section 4975(d)(2) provide relief from the prohibited transaction rules for service contracts or arrangements if the contract or arrangement is reasonable, the services are necessary for the establishment or operation of the plan or IRA, and no more than reasonable compensation is paid…
  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. 88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAProposed Rules (FR)Proposed Nov 3, 2023★ strong match
    Monitoring of Educators and Advisors.” Back to Citation 148.  5 U.S.C. App. (2018). Back to Citation 149.  29 U.S.C. 1106-1108. Back to Citation 150.   Reorganization Plan No. 4 of 1978 also transferred to the Secretary of Labor the authority to grant administrative exemptions from the prohibited transaction provision…
  14. 81 FR 21089 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    ption. Back to Citation 60.   See, e.g., PTE 75-1, Part II, 40 FR 50845 (Oct. 31, 1975), as amended at 71 FR 5883 (Feb. 3, 2006). Back to Citation 61.  29 CFR 2570.31(j). Back to Citation 62.  The same commenter also requested clarification that an IRA owner will not be deemed to fail the Independence requirement simpl…
  15. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. GEORGE H. ROBINSON, ADMINISTRATOR ANSWERING SERVICE, INC. ESOP
    ERISACourt RulingsFeb 2, 1993related by meaning
    by the IRS and the Ft/BA to obtain a complete annual report for 1988, and despite warnings about potential penalties, Respondent adamantly refused to furnish the IQPA audit opinion both agencies required. From the outset, Respondent's reactions to the government agencies was misleading. On October 10 and again on Dece…
  16. 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…
  17. 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…
  18. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. CURRENT DEVELOPMENT CORPORATION
    ERISACourt RulingsFeb 22, 2000related by meaning
    dividual Plan participants under the terms of the settlement agreement, for the Plan years 1995 - 1996, for both Plans 001 and 002. CONCLUSIONS OF LAW 1. The undersigned has jurisdiction of this proceeding under the terms of Section 502(c) (2) of ERISA, 29 U.S.C. §§ 1132(c)(2), as implemented by the provisions of 29 C.…
  19. ERISA § 203(b) (29 U.S.C. § 1053) — Minimum vesting standards
    ERISACode / StatuteJan 6, 2025
    …ce before this part first applies to the plan if such service would have been disregarded under the rules of the plan with regard to breaks in service, as in effect on the applicable date; and
  20. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. CINPAC, INC./LIBBY LEE TOYS, INC.
    ERISACourt RulingsMar 20, 1995related by meaning
    UNITED STATES DEPARTMENT OF LABOR Office of Administrative Law Judges Menu About OALJ Overview About the Chief Judge FAQs Organizational Chart Contacts Contacting OALJ National Office BALCA District Offices: Boston, MA Cherry Hill, NJ Cincinnati, OH Covington, LA Newport News, VA Pittsburgh, PA San Francisco, CA Washin…