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1. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
   ERISACourt RulingsJan 20, 1998
   m February 23, 1987 to August 23, 1987 at an interest rate of 5.625%. Ex. C21. 8CD No. 11813-17420 was issued on July 20, 1987 and reached maturity on October 19, 1987; the CD paid 6.50% annual interest. Ex. C30. Once SA paid off Loan Nos. 25-20129-4 and 25-20148-4, CD Nos. 346 and 350 ceased to be collateralized. 9CD …
2. 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…
3. 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…
4. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. T. W. TAGGART
   ERISACourt RulingsAug 25, 1995
   …tion Board of Managers, Respondent Taggart signed a conflict of interest statement, dated March 17, 1987. (Stip. Fact 10; J-Exs. 26-27). 13. On or about September 17, 1987, the TPEHA Board of anagers passed a resolution approving a merger between TPEHA and the Missouri Pacific Employees' Hospital Association. (Stip. Fa…
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
   …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…
6. 81 FR 21208 — Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1
   ERISAFinal Rules (FR)Apr 8, 2016related by meaning
   …when the fiduciary acts with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims, based on the investment objectives, risk toleranc…
7. 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…
8. ERISA § 407(f) (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
   … the requirements of paragraph (1) if such stock— (f)(2)(A) (A) has been so held since December 17, 1987, or (f)(2)(B) (B) was acquired after December 17, 1987, pursuant to a legally binding contract in effect on December 17, 1987, and has been so held at all times after the acquisition.
9. 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
   …k Act 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…
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. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    …t to stay application of the definition or the exemptions pending an appeal of the district court's ruling. Nat'l Assoc. for Fixed Annuities v. Perez, No. 16-5345, 2016 BL 452075 (D.C. Cir. 2016). Back to Citation 47.   NAFA, 217 F. Supp. 3d at 23, 27-28. Back to Citation 48.  885 F.3d 676 (10th Cir. 2018); see Thriven…
12. 29 C.F.R. § 2530.204-1(b)(2) — Year of participation for benefit accrual.
    ERISARegulationsJan 1, 2017
    …ice credited to the employee for vesting. The employee is re-employed by the employer on January 1, 1987 completing an hour of service on that date. Under § 2530.200b-4(b)(1), therefore, January 1, 1987 is the employee's reemployment commencement date. In 1987, the employee completes the number of hours of service requ…
13. 29 C.F.R. § 2510.3-101(k) — Definition of “plan assets”—plan investments.
    ERISARegulationsJan 1, 2017
    (k) (k) Effective date and transitional rules. (k)(1) (1) In general, this section is effective for purposes of identifying the assets of a plan on or after March 13, 1987. Except as a defense, this section shall not apply to investments in an entity in existence on March 13, 1987, if no plan subject to title I of the …
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. 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…
16. 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.…
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. 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
    …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
19. 75 FR 70625 — Annual Funding Notice for Defined Benefit Plans
    ERISAProposed Rules (FR)Proposed Nov 18, 2010
    …th development of an estimate of this number by providing the Department with a tabulation on their 1987 premium filings of the number of employers contributing to multiemployer defined benefit plans at that time. This was the last year this data element was required to be reported on the Form 5500. The Department has …
20. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]