ERISACourt RulingsAug 25, 1995★ strong match
… the interest of MPEHA. Cutaiar,
590 F.2d at 530; Davidson v. Cook, 567 F. Supp. 225, 237
(E.D. Va. 1983). Moreover, despite the fact that $150,000.00 of
plan assets were transferred to them, AMCI and Taggart performed
none of the consulting services specified in the contract.
Section 406 and
[PAGE 5]
the section 502(i…
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, 2016★ strong match
proposal and updated economic analysis. The first proposed amendment to the rule was withdrawn on April 20, 2015,
see80 FR 21927.
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10. Subsequent to the issuance of these regulations, Reorganization Plan No. 4 of 1978, 5 U.S.C. App. (2010), divided rulemaking and interpretive authority between the Secr…
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024
…PTE 77-9, 41 FR 56760, 56762 (Dec. 29, 1976) and U.S. Department of Labor Adv. Op. 83-60A (Nov. 21, 1983), available at
https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1983-60a).
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210.
Regulation Best Interest release, 84 FR 33318, 33319 (July 12, 20…
29 C.F.R. § 2510.3-40(b)(4)(i) — Plans Established or Maintained Under or Pursuant to Collective Bargaining Agreements Under Section 3(40)(A) of ERISA. ERISARegulationsJan 1, 2017
…has maintained a series of agreements incorporating or referencing the plan since before January 1, 1983;
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023
agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1983-60a.
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133.
Id.
Back to Citation
134.
Id.; see Letter from the Department of Labor to the Securities Industry Association (Mar. 1, 1984) (declining to modify this position);
see also
IB 96-1, 61 FR 29586, 29589 at fn…
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, 2016★ strong match
notes
1.
PTE 84-24, 49 FR 13208 (Apr. 3, 1984), as corrected, 49 FR 24819 (June 15, 1984), as amended, 71 FR 5887 (Feb. 3, 2006).
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2. Code section 4975(c)(2) authorizes the Secretary of the Treasury to grant exemptions from the parallel prohibited transaction provisions of the Code. Reorganization Pla…
85 FR 40589 — Conflict of Interest Rule-Retirement Investment Advice: Notice of Court Vacatur ERISAFinal Rules (FR)Jul 7, 2020related by meaning
… 45 FR 73189 (Nov. 4, 1980), as amended at 67 FR 9483 (March 1, 2002); PTE 83-1, 48 FR 895 (Jan. 7, 1983), as amended at 67 FR 9483 (March 1, 2002); PTE 84-24, 49 FR 13208 (Apr. 3, 1984), as corrected, 49 FR 24819 (June 15, 1984), as amended, 71 FR 5887 (Feb. 3, 2006); and PTE 86-128, 51 FR 41686 (November 18, 1986), a…
78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAFinal Rules (FR)Mar 1, 2013related by meaning
rved on all parties of record. Upon motion of one or more of the parties, the Secretary may, in her discretion, permit the submission of reply briefs. (b) The Secretary shall issue a decision as promptly as possible after receipt of the briefs of the parties. The Secretary may affirm, modify, or set aside, in whole or …
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
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
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
…me until retirement. See Advisory Opinion 98 -02A (Mar. 6, 1998); Advisory
Opinion 83-46A (Sept. 8, 1983) ; Advisory Opinion 83-42A (Sept. 8, 1983); Advisory Opinion
81-27A (Mar. 9, 1981). T aking into account both the program’s design and operative provisions,
its annual disclosures, the data on when most awards were …
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).
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8.
43 FR 47713 (Oct. 17, 1978). Congress subsequently ratified Reorganization Plan No. 4 in 1984. See Sec. 1, Public La…
ERISARegulationsJan 1, 2017
…982. On January 1, 1984 (before the end of the eligibility computation period beginning February 1, 1983) C is rehired by Y and is credited with an hour of service for the performance of duties. C is therefore treated as having a new reemployment commencement date January 1, 1984. C fails to be credited with more than …
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
he Prior Inflation Adjustment Act was set in 1983 and is the same as the existing maximum penalty amount.
See
MSPA, Public Law 97-470 (Jan. 14, 1983). To adjust the existing civil money penalty for this paragraph, the Department multiplied that maximum penalty amount by the inflation adjustment factor for 1983 of 2.354…
89 FR 34106 — Definition of “Employer”-Association Health Plans ERISAFinal Rules (FR)Apr 30, 2024
…1977) quoted in Cong. Rec. (daily ed. May 21, 1982) (statement of Rep. Erlenborn). States, prior to 1983, were effectively precluded by ERISA's broad preemption provisions from regulating any employee benefit plan covered by Title I of ERISA. As a result, a State's ability to regulate MEWAs was often dependent on wheth…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016
…ty
1
1971 Group Annuity Mortality (G.A.M.)
2
1971 Individual Annuity Mortality (I.A.M.)
3
UP-1984
4
1983 I.A.M
5
1983 G.A.M
6
1983 G.A.M. (solely per Rev. Rul. 95-28)
7
UP-1994
8
Mortality table applicable to current plan year under section 1.431(c)(6)-1 of the Income Tax Regulations
9
RP-2000
10
RP-2000 (with Blue Col…
ERISARegulationsJan 1, 2017
…ring one-year breaks in service for purposes of eligibility to participate). Thus, as of January 1, 1983, the employee is credited with six years of service for purposes of eligibility to participate and is credited with one year of participation. In accordance with section 203(b)(1)(A) of the Act and section 411(a)(4)…
ERISACourt RulingsJan 20, 1998★ strong match
over its proceeds,
including accrued interest, into CD No. 11813-17572 in the amount
of $249,683.99 issued by TC; this CD was pledged as collateral on Loan No. 1310001 on October 15, 1987.10 Ex. C10 & C11. On
October 19, 1987, CD No. 11813-17493 matured, and Respondents
rolled its proceeds over into CD No. 11813-17579 …
76 FR 66136 — Investment Advice-Participants and Beneficiaries ERISAFinal Rules (FR)Oct 25, 2011related by meaning
001-09A (December 14, 2001); and AO 97-15A (May 22, 1997).
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5.
Public Law 109-280, 120 Stat. 780 (Aug. 17, 2006).
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6. Under Reorganization Plan No. 4 of 1978 (43 FR 47713, Oct. 17, 1978), 5 U.S.C. App. 1, 92 Stat. 3790, the authority of the Secretary of the Treasury to issue rulings un…
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
…visory Opinion 96-25A).
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22.
See83 FR 28912;
see also
Advisory Opinions 2012-04A, 1983-21A, 1983-15A, and 1981-44A.
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23.
83 FR 28914, 28917.
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24.
91 FR 13503 — Retirement Security Rule: Definition of an Investment Advice Fiduciary: Notice of Court Vacatur ERISAFinal Rules (FR)Mar 20, 2026related by meaning
luence over the management or policies of a person other than an individual.
Signed at Washington, DC, this 17th day of March, 2026.
Daniel Aronowitz, Assistant Secretary, Employee Benefits Security Administration, U.S. Department of Labor.
Footnotes
1.
89 FR 32122 (Apr. 25, 2024).
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2.
40 FR 50842 (Oc…