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Go to Rev. Rul. 1981-202 (not yet in the library — opens the official source)
58 documents · 0.11sAllIRCERISAPBGCJoint 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
    …Forsyth, 525 U.S. 299, 308 (1999). Back to Citation 279.   West Virginia v. EPA, 597 U.S. 697, 721 (2022). Back to Citation 280.   Id. at 723. Back to Citation 281.   W. Va., 597 U.S. at 725, 730; Whitman v. Am. Trucking Ass'ns, Inc., 531 U.S. 457, 468 (2001). Back to Citation 282.   Util. Air Regulatory Grp. v. Envtl.…
  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
    … 4 in 1984. See Sec. 1, Public Law 98-532, 98 Stat. 2705 (Oct. 19, 1984). Back to Citation [FR Doc. 2025-11613 Filed 6-30-25; 8:45 am] BILLING CODE 4510-29-P
  4. 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…
  5. 85 FR 72846 — Financial Factors in Selecting Plan Investments
    ERISAFinal Rules (FR)Nov 13, 2020★ strong match
    … Advisory Opinions 80-33A, 85-36A and 88-16A; Information Letters to Mr. George Cox, dated Jan. 16, 1981; to Mr. Theodore Groom, dated Jan. 16, 1981; to The Trustees of the Twin City Carpenters and Joiners Pension Plan, dated May 19, 1981; to Mr. William Chadwick, dated July 21, 1982; to Mr. Daniel O'Sullivan, dated Au…
  6. 91 FR 13503 — Retirement Security Rule: Definition of an Investment Advice Fiduciary: Notice of Court Vacatur
    ERISAFinal Rules (FR)Mar 20, 2026related by meaning
    … it does not contain a collection of information as defined in 44 U.S.C. 3502(3). The Congressional Review Act, 5 U.S.C. 801 et seq., generally provides that before certain actions may take effect, the agency promulgating the action must submit a report, which includes a copy of the action, to each House of the Congres…
  7. 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.…
  8. 87 FR 73822 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights
    ERISAFinal Rules (FR)Dec 1, 2022★ strong match
    … Advisory Opinions 80-33A, 85-36A and 88-16A; Information Letters to Mr. George Cox, dated Jan. 16, 1981; to Mr. Theodore Groom, dated Jan. 16, 1981; to The Trustees of the Twin City Carpenters and Joiners Pension Plan, dated May 19, 1981; to Mr. William Chadwick, dated July 21, 1982; to Mr. Daniel O'Sullivan, dated Au…
  9. 91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives
    ERISAProposed Rules (FR)Proposed Mar 31, 2026
    …o notes that its most recently published Regulatory Agenda includes a regulatory project related to revision of the 1979 Investment Duties Regulation. Back to Citation 9.  U.S. Dep't of Labor, Employee Benefits Security Admin., Advisory Opinion 81-12A (Jan. 15, 1981), available at https://www.dol.gov/​sites/​dolgov/​fi…
  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. 85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees
    ERISAFinal Rules (FR)Dec 18, 2020★ strong match
    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…
  12. 29 C.F.R. § 2530.200b-4(b)(4)(ii) — One-year break in service.
    ERISARegulationsJan 1, 2017
    … incurs a one-year break in service. In the eligibility computation period beginning on February 1, 1981, C is not credited with an hour of service for the performance of duties until March 1, 1981. Under paragraph (b)(1)(iii) of this section, March 1, 1981 is C's reemployment commencement date. C terminates employment…
  13. 90 FR 28007 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans
    ERISAFinal Rules (FR)Jul 1, 2025related by meaning
    …es, or on the distribution of power and responsibilities among the various levels of government. E. Review Under Executive Order 12988 With respect to the review of existing regulations and the promulgation of new regulations, section 3(a) of E.O. 12988, “Civil Justice Reform,” imposes on Federal agencies the general d…
  14. 86 FR 57272 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights
    ERISAProposed Rules (FR)Proposed Oct 14, 2021★ strong match
    … Advisory Opinions 80-33A, 85-36A and 88-16A; Information Letters to Mr. George Cox, dated Jan. 16, 1981; to Mr. Theodore Groom, dated Jan. 16, 1981; to The Trustees of the Twin City Carpenters and Joiners Pension Plan, dated May 19, 1981; to Mr. William Chadwick, dated July 21, 1982; to Mr. Daniel O'Sullivan, dated Au…
  15. AO 2025-03A — Concluding that the deferred incentive compensation program offered by Morgan Stanley Smith Barney LLC qualifies as an exempt "bonus program" under 29 C.F.R. §…
    ERISADOL Advisory OpinionsSep 9, 2025
    …o death, disability, retirement, involuntary termination or government service. The Department has previously expressed the view that, even though a p rogram allows payments, which would otherwise be made on a specified date, to be paid earlier in the event an employee terminates employment, allowing such earlier payme…
  16. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. T. W. TAGGART
    ERISACourt RulingsAug 25, 1995
    plans. Alessi v. Raybestos- anhattan, Inc., 451 U.S. 504, 510 (1981). Its provisions are remedial in nature and were designed to carry out the vitally important purpose of protecting those plans. Brink v. DaLesio, 667 F.2d 420, 427 (4th Cir. 1981). See Barrowclough v. Kidder Peabody & Co., 752 F.2d 923, 929 (3rd Cir. 1…
  17. 29 C.F.R. § 2530.204-2(c)(4)(iv) — Accrual computation period.
    ERISARegulationsJan 1, 2017
    …with 1,200 hours of service for the accrual computation period beginning January 1, 1981. Under the rules set forth in paragraph (c)(3) of this section, A is required to be credited with not less than one-third of a full accrual (600 hours divided by 1,800 hours).
  18. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018
    …Back to Citation 22.   See83 FR 28912; see also Advisory Opinions 2012-04A, 1983-21A, 1983-15A, and 1981-44A. Back to Citation 23.  83 FR 28914, 28917. Back to Citation 24.
  19. 85 FR 39113 — Financial Factors in Selecting Plan Investments
    ERISAProposed Rules (FR)Proposed Jun 30, 2020
    … Advisory Opinions 80-33A, 85-36A and 88-16A; Information Letters to Mr. George Cox, dated Jan. 16, 1981; to Mr. Theodore Groom, dated Jan. 16, 1981; to The Trustees of the Twin City Carpenters and Joiners Pension Plan, dated May 19, 1981; to Mr. William Chadwick, dated July 21, 1982; to Mr. Daniel O'Sullivan, dated Au…
  20. 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.