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61 documents · 0.08sAllIRCERISAPBGCJoint Board
  1. 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…
  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. 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…
  4. 29 C.F.R. § 2510.3-2(g)(5) — Employee pension benefit plan
    ERISARegulationsJun 15, 2018
    …this paragraph (g) works. As referred to in these examples, the CPIU's for July through November of 1980 are as follows: July 1980: 247.8 August 1980: 249.4 September 1980: 251.7 October 1980: 253.9 November 1980: 256.2 Example (1)(a).E is an employer. R received monthly benefits of $600 under a straight-life annuity u…
  5. 29 C.F.R. § 2530.200b-4(b)(4)(i)(A) — One-year break in service.
    ERISARegulationsJan 1, 2017
    …ompletes 800 hours of service during the remainder of 1979 and 600 hours of service from January 1, 1980 through May 31, 1980. Under paragraph (b)(1)(iii) of this section, A's reemployment commencement date is June 1, 1979. By June 1, 1980, A has completed a year of service during the eligibility computation period fol…
  6. 80 FR 22021 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P…
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    …sed information collection request (ICR) included in the Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-Dealers; Proposed Amendment to and Partial Revocation of PTE 75-1, Exemptions From Prohi…
  7. 90 FR 4192 — Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025
    … $0.73 for postage + $0.05 for material costs) = $0.78. Back to Citation 47.  5 U.S.C. 601 et seq. (1980). Back to Citation 48.  5 U.S.C. 551 et seq. (1946). Back to Citation 49.  5 U.S.C. 604 (1980). Back to Citation 50.  Employee Benefits Security Administration, Private Pension Plan Bulletin: Abstract of 2021 Form 5…
  8. 89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAFinal Rules (FR)Jan 24, 2024★ strong match
    …f Enforcement or applicable regional offices when appropriate. Lastly, the Proposed Rule would have revised paragraph (c), which currently permits the Department's to revoke or modify an exemption under certain circumstances, which possibly could give the modifications retroactive effect. The proposal deleted the reser…
  9. 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…
  10. 91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives
    ERISAProposed Rules (FR)Proposed Mar 31, 2026★ strong match
    …siderations,” often during periods of considerable market uncertainty. H.R. Rep. No. 96-869, at 67 (1980), reprinted in 1980 U.S.C.C.A.N. 2918, 2935. As a result, Congress designed a statutory scheme that affords plan sponsors and fiduciaries considerable flexibility.[18] 2.4.4. Decisions Based on a Prudent Process Are…
  11. 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.…
  12. ERISACode / StatuteJan 6, 2025
    … before such date. (37)(E) (E) Within one year after September 26, 1980, a multiemployer plan may irrevocably elect, pursuant to procedures established by the corporation and subject to the provisions of sections 1453(b) and (c) of this title, that the plan shall not be treated as a multiemployer plan for all purposes …
  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. 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.
  15. 88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    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.…
  16. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …ck to Citation 95.  Public Law 105-200 (July 16, 1998). Back to Citation 96.  5 U.S.C. 601 et seq. (1980). Back to Citation 97.  5 U.S.C. 603 (1980). Back to Citation 98.  Pew Research Center, internet Broadband Fact Sheet (Nov. 20, 2025), https://www.pewresearch.org/​internet/​fact-sheet/​internet-broadband/​; U.S. Ce…
  17. 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, 2024★ strong match
    …ved the reference to “spouse” in Section III(c) because the ( printed page 43680) exclusive benefit rule in Code section 408(a) does not separately reference a spouse. E. Discussion of Comments
  18. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. MERSKIN & MERSKIN, P.C.
    ERISACourt RulingsApr 27, 1995★ strong match
    …oney penalty against the Respondent in the total amount of four thousand dollars ($4,000) is hereby REVERSED. Furthermore, IT IS ORDERED that, in the event of future noncompliance with ERISA by the Respondent, the above-discussed violations of ERISA by the Respondent, although excused in this instance, shall be conside…
  19. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    …Back to Citation 352.  44 U.S.C. 3506(c)(2)(A) (1995). Back to Citation 353.  5 U.S.C. 601 et seq. (1980). Back to Citation 354.  5 U.S.C. 603 (1980). Back to Citation 355.  Véronique C. Raimond, William B. Feldman, Benjamin N. Rome, & Aaron S. Kesselheim, Why France Spends Less than the United States on Drugs: A Compa…
  20. 89 FR 23090 — Amendment to Prohibited Transaction Class Exemption 84-14 for Transactions Determined by Independent Qualified Professional Asset Managers (the QPAM Exemption)
    ERISAFinal Rules (FR)Apr 3, 2024
    …nt ways under Section VI(c) and (d) of the exemption. Back to Citation 70.  Regulatory Planning and Review, 58 FR 51735 (Oct. 4, 1993). Back to Citation 71.  Improving Regulation and Regulatory Review, 76 FR 3821 (Jan. 21, 2011). Back to Citation 72.  5 U.S.C. 804(2) (1996). Back to Citation 73.  44 U.S.C. 3506(c)(2)(A…