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
…mation collection requirements (ICRs) included in the December 12, 2012, proposed amendments to the 2006 regulations at 77 FR 74063 and the proposed amendments to the class exemption PTE 2006-06 at 77 FR 74055. At the same time, the Department also submitted the ICR to OMB in accordance with 44 U.S.C. 3507(d).
The amen…
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
tion.
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14.
67 FR 64137 (October 17, 2002).
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15.
See
Advisory Opinion 2011-08A (June 21, 2011).
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16. As noted above, for purposes of this amendment, the terms “Individual Retirement Account” or “IRA” mean any account or annuity described in Code section 4975(e)(1)(B) t…
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…
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…
82 FR 16902 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice; Best Interest Contract Exemption (Prohibited Transaction Exemption … ERISAFinal Rules (FR)Apr 7, 2017★ strong match
…ally provided relief for certain transactions involving mutual fund principal underwriters that was revoked for transactions involving IRAs. The applicability date of that revocation is also delayed until January 1, 2018; accordingly, such transactions can continue until that time subject to the applicability of the Im…
ERISACourt RulingsJun 26, 2013
…less than 100 participants is not required to file an
IQPA report.
Undisputed Facts Relevant to the 2006 Plan Year
5. HOE’s Plan 001 for plan year 2006 had in excess of 100 par ticipants, and therefore
was not exempt from filing an IQPA report.
6. HOE filed its annual report for plan year 2006 on or about October 15, 2…
84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAProposed Rules (FR)Proposed Oct 23, 2019
…tain electronically furnished documents, the individual: First, is provided with a statement of the revised hardware or software requirements for access to and retention of electronically furnished documents; second, is given the right to withdraw consent without charge and without the imposition of any condition or co…
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
the definition of a Fixed Rate Annuity Contract, and the revocation of the exemption as it applies to IRA purchases of investment company securities. The amendments and revocations affect participants and beneficiaries of plans, IRA owners, and certain fiduciaries and service providers of plans and IRAs.
DATES:
Issuanc…
80 FR 21960 — Proposed Best Interest Contract Exemption ERISAProposed Rules (FR)Proposed Apr 20, 2015★ strong match
…vestment Company Principal Underwriters, 49 FR 13208 (Apr. 3, 1984), amended at 71 FR 5887 (Feb. 3, 2006).
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37. The condition requiring the purchase to be made for cash only is not intended to preclude purchases with plan or IRA contributions, but rather to preclude transactions effected in-kind throug…
85 FR 40589 — Conflict of Interest Rule-Retirement Investment Advice: Notice of Court Vacatur ERISAFinal Rules (FR)Jul 7, 2020related by meaning
…
RIN 1210-AB96
AGENCY:
Employee Benefits Security Administration, Department of Labor
ACTION:
Final rule; technical amendment.
SUMMARY:
This document implements the vacatur of the Department's 2016 final rule defining who is a “fiduciary” under the Employee Retirement Income Security Act of 1974. This document also ref…
ERISAFinal Rules (FR)Apr 8, 2016★ strong match
…2005) and as amended at 75 FR 38837 (July 6, 2010).
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90.
See Section IV(c) of PTE 2006-16, 71 FR 63786 (Oct. 31, 2006).
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91.
Dodd-Frank Act section 913(d)(2)(B).
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92.
15 U.S.C. 80b-11(g)(1).
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93.
Dodd-Frank Act section 913(b)(1) and (c)(1).
Back to Ci…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020
…ces electronically to rely on either the Department's 2002 safe harbor or the Treasury Department's rule at 26 CFR 1.401(a)-21(c), relating to use of
( printed page 31908)
DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL RE… ERISACourt RulingsNov 30, 2016
…t of the PPA‟s amendment to the definition of “governmental plan” in section 414(d) of the Internal Revenue Code (“IRC”).
19
IRS
Notice 2006-89, 2006 I.R.B. 772 (Oct. 23, 2006).
20
The PPA amended the definition of
“governmental plan” as the term appears in 414(d) of the IRC and Section 1002(32) of
ERISA, and the defin…
ERISADOL Technical ReleasesSep 13, 2011
…06-03 also states that "[f]or purposes of section 105, the Department, pending further guidance and review of the provisions of section 2520.104b-1(c), will view the furnishing of pension benefit statements in accordance with [Treasury regulation] section 1.401(a)-21,(2) as good faith compliance with the requirement to…
ERISAProposed Rules (FR)Proposed Nov 21, 2022
…ed VFC Program (including the new SC Component) when it becomes available. The preamble to the 2006 revision of the VFC Program stated that the definition of “Plan official” in cases of multiemployer plans or multiple employer plans was not limited so that an application could be made only by the “plan administrator” r…
ERISADOL Technical ReleasesDec 8, 2011
…06-03 also states that "[f]or purposes of section 105, the Department, pending further guidance and review of the provisions of section 2520.104b-1(c), will view the furnishing of pension benefit statements in accordance with [Treasury regulation] section 1.401(a)-21,(2) as good faith compliance with the requirement to…
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, 2015★ strong match
…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…
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024related by meaning
istance Bulletin 2018-02, Temporary Enforcement Policy on Prohibited Transactions Rules Applicable to Investment Advice Fiduciaries (FAB 2018-02).[55] FAB 2018-02 announced that, pending further guidance, the Department would not pursue prohibited transaction claims against fiduciaries who were working diligently and i…
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).
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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…
89 FR 32346 — Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
rtain requirements on rules subject to the notice and comment requirements of section 553(b) of the Administrative Procedure Act or any other law.[37] Under section 604 of the RFA, agencies must submit a final regulatory flexibility analysis (FRFA) of a final rulemaking that is likely to have a significant economic imp…