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67 documents · 0.07sAllIRCERISAPBGCJoint Board
  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★ strong match
    …t 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 issued by TC in the amount of $175,096.40; this CD was apparently pledged as collat…
  2. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. T. W. TAGGART
    ERISACourt RulingsAug 25, 1995★ strong match
    …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…
  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
    …the Department is submitting an ICR to OMB requesting approval of a revision to OMB Control Number 1210-0059. The Department will notify the public when OMB approves the revised ICR. A copy of the ICR may be obtained by contacting the PRA addressee shown below or at http://www.RegInfo.gov. PRA ADDRESSEE: G. Christopher…
  4. 90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025related by meaning
    e use of the SCC and suggested that the Department should allow self-correctors to choose whether (a) to provide notice to interested persons (but not to EBSA) or (b) make the plan contribution. After considering these comments, the Department has not made this change. Self-correctors have a streamlined procedure for s…
  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
    … more details. Department of Labor Employee Benefits Security Administration 29 CFR Part 2550 ZRIN 1210-ZA25 [Application Number D-11850] AGENCY: Employee Benefits Security Administration (EBSA), Department of Labor. ACTION: Adoption of amendment to and partial revocation of PTE 84-24. SUMMARY:
  6. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. CURRENT DEVELOPMENT CORPORATION
    ERISACourt RulingsFeb 22, 2000★ strong match
    he failure to deliver the Annual Report Form 5500 C/Rs by November 13, 1998, which were delivered five days late on November 18, 1998 15,000.00 Total: $53,062.00 IT IS THEREFORE ORDERED that: 1. In the event that the Respondent pays to the Complainant the 1% of the $2,096,200.00 penalty, the previously negotiated civil…
  7. 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.
  8. 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…
  9. 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…
  10. 81 FR 21139 — Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Employee Be…
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    under section 4975 of the Code] is hereby transferred to the Secretary of Labor”). Back to Citation 9.  29 CFR 2550.408b-2(e); 26 CFR 54.4975-6(a)(5). Back to Citation 10.   See PTE 86-128, Exemption for Securities Transactions Involving Employee Benefit Plans and Broker-Dealers, 51 FR 41686 (November 18, 1986), as ame…
  11. 87 FR 70753 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
    he Department no longer believes that posting the notification is reasonably calculated to ensure that interested persons actually receive the notice. The Department has reviewed several notices to interested persons submitted to the applicable Regional Offices and found that some of them do not meet the applicable req…
  12. 80 FR 22010 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and B…
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    …abor Employee Benefits Security Administration 29 CFR Part 2550 [Application Number D-11850] ZRIN: 1210-ZA25 AGENCY: Employee Benefits Security Administration (EBSA), Department of Labor. ACTION: Notice of Proposed Amendment to and Proposed Partial Revocation of PTE 84-24. ( printed page 22011) SUMMARY:
  13. 29 C.F.R. § 2510.3-101(k) — Definition of “plan assets”—plan investments.
    ERISARegulationsJan 1, 2017
    …l, 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 Act or plan described in section 4975(e)(1) of the Code (other than…
  14. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    als issued by the SEC or its staff, the Department retains interpretive authority with respect to satisfaction of this exemption. Back to Citation 12.  To the extent a party receives ongoing compensation for a recommendation that was made before the Applicability Date, including through a systematic purchase payment or…
  16. 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). Back to Citation 5.  Public Law 109-280, 120 Stat. 780 (Aug. 17, 2006). Back to Citation 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…
  17. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Nov 18, 2015
    …uired 75 percent of employees to participate); Davis v. Liberty Mut. Ins. Co., Civ. A. No. 87-2851, 1987 WL 16837, *2 (D.D.C. Aug. 31, 1987) (health insurance enrollment not completely voluntary because employee would receive no alternative compensation for refusing coverage, therefore making refusal comparable to a cu…
  18. 81 FR 20946 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    -21(d). Back to Citation 48.  Reorganization Plan No. 4 of 1978 (5 U.S.C. App. (2000)). Back to Citation 49.  Id. at section 102. Back to Citation 50.  Reorganization Plan, Message of the President. Back to Citation 51.   See, e.g., Public Citizen v. Dep't of Health and Human Servs., 332 F.3d 654, 668 (2003) (the ratif…
  19. ERISA § 305A(g)(2) (29 U.S.C. § 1085a) — Minimum funding standards
    ERISACode / StatuteJan 6, 2025
    …ents required under this section (including interest)— (g)(3)(A) (A) for plan years beginning after 1987, and (g)(3)(B) (B) for which payment has not been made before the due date. (g)(4) (4) Notice of failure; lien (g)(4)(A) (A) Notice of failure A person committing a failure described in paragraph (1) shall notify th…
  20. 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 …