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55 documents · 0.08sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024★ strong match
    …. Agency, 537 U.S. 302, 324 (2014). Back to Citation 283.  PTE 77-9, 41 FR 56,760, 56,761 (Dec. 28, 1976) (known as “PTE 84-24” following the 1984 amendment).
  3. 90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974
    ERISAFinal Rules (FR)Jul 1, 2025★ strong match
    …ion 2.  ERISA section 3(14), 29 U.S.C. 1002(14). Back to Citation 3.  40 FR 31598. In 1986, the DOL revised Interpretive Bulletin 75-2 in connection with adoption of the DOL's regulation at 29 CFR 2510.3-101. See 51 FR 41280 (Nov. 13, 1986). In 1996, the Interpretive Bulletin was further revised following the Supreme C…
  4. 29 C.F.R. § 2530.200b-4(b)(4)(ii) — One-year break in service.
    ERISARegulationsJan 1, 2017
    bruary 1, 1976. In accordance with the provisions of the plan, C commences participation in the plan as of July 1, 1976. C is thereafter credited with a year of service for eligibility to participate in each of the eligibility computation periods beginning on anniversaries of C's employment commencement date (February …
  5. 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…
  6. 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…
  7. 85 FR 40589 — Conflict of Interest Rule-Retirement Investment Advice: Notice of Court Vacatur
    ERISAFinal Rules (FR)Jul 7, 2020related by meaning
    …s, and that this technical amendment is not subject to the timing requirements of the Congressional Review Act. Statutory Authority This regulation is issued pursuant to the authority in section 505 of ERISA (Pub. L. 93-406, 88 Stat. 894; 29 U.S.C. 1135) and section 102 of Reorganization Plan No. 4 of 1978, 5 U.S.C. Ap…
  8. 89 FR 43636 — Abandoned Plan Regulations
    ERISAFinal Rules (FR)May 17, 2024★ strong match
    …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…
  9. 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.
  10. 80 FR 22004 — Proposed Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Em…
    ERISAProposed Rules (FR)Proposed Apr 20, 2015★ strong match
    …ting exemptions. Back to Citation 13.  17 CFR 240.10b-16. Back to Citation 14.  The Department has previously determined, after consulting with the Internal Revenue Service, that plans described in 4975(e)(1) of the Code are included within the scope of relief provided by PTE 75-1 because it was issued jointly by the D…
  11. 75 FR 65263 — Definition of the Term “Fiduciary”
    ERISAProposed Rules (FR)Proposed Oct 22, 2010
    … the particular needs of the plan. The Department further limited the term “investment advice” in a 1976 advisory opinion. Under the facts described therein, the Department concluded that a valuation of closely-held employer securities that an employee stock ownership plan (ESOP) ( printed page 65265) would rely on in …
  12. 29 C.F.R. § 2550.408b-3(o) — Loans to Employee Stock Ownership Plans.
    ERISARegulationsJan 1, 2017
    (o) (o) Special rules for certain loans (o)(1) (1) Loans made before January 1, 1976. A loan made before January 1, 1976, or made afterwards under a binding agreement in effect on January 1, 1976 (or under renewals permitted by the terms of such an agreement on that date) is exempt for the entire period of such loan if…
  13. 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…
  14. 87 FR 54368 — Interpretive Bulletin Relating to the Independence of Employee Benefit Plan Accountants
    ERISAFinal Rules (FR)Sep 6, 2022★ strong match
    ETINS RELATING TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 1. The authority citation for part 2509 continues to read as follows: Authority: 29 U.S.C. 1135. Secretary of Labor's Order 1-2003, 68 FR 5374 (Feb. 3, 2003). Sections 2509.75-10 and 2509.75-2 issued under 29 U.S.C. 1052, 1053, 1054. Sec. 2509.75-5 a…
  15. 88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAProposed Rules (FR)Proposed Nov 3, 2023★ strong match
    …sed swap dealers). Back to Citation 130.  40 FR 50842 (Oct. 31, 1975); 41 FR 56760, 56762 (Dec. 29, 1976). Back to Citation 131.  41 FR 56760, 56762 (Dec. 29, 1976). Back to Citation 132.  U.S. Department of Labor, Adv. Op. 83-60A (Nov. 21, 1983), available at https://www.dol.gov/​agencies/​ebsa/​about-ebsa/​our-activi…
  16. 80 FR 22035 — Proposed Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1
    ERISAProposed Rules (FR)Proposed Apr 20, 2015
    …y element of the five-part test with respect to the particular advice recipient or plan at issue. A 1976 Department of Labor Advisory Opinion further limited the application of the statutory definition of “investment advice” by stating that valuations of employer securities in connection with employee stock ownership p…
  17. 85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees
    ERISAFinal Rules (FR)Dec 18, 2020related by meaning
    …16 (Oct. 17, 1978)). Back to Citation 51.  Definition of the Term “Fiduciary”; Conflict of Interest Rule—Retirement Investment Advice, 81 FR 20946, 20968 (April 8, 2016). Back to Citation 52.   See Frequently Asked Questions on Regulation Best Interest, available at www.sec.gov/​tm/​faq-regulation-best-interest. Back t…
  18. ERISA § 407(a)(4)(B) (29 U.S.C. § 1107) — Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans
    ERISACode / StatuteJan 6, 2025
    (a)(4)(B) (B) Not later than December 31, 1976, the Secretary shall prescribe regulations which shall have the effect of requiring that a plan divest itself of 50 percent of the holdings of employer securities and employer real property which the plan would be required to divest before January 1, 1985, under paragraph …
  19. 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…
  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…