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Go to T.C. Memo. 1989-517 (not yet in the library — opens the official source)
48 documents · 0.08sAllIRCERISAPBGCJoint 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
    …g annual rates were applicable during the course of this transaction: December 1988, 8.40%; January 1989, 9.01%; February, 9.30%; March, 9.30%; April, 9.62%; May, 9.82%; June, 9.39%; July, 8.86%; August, 8.34%; September, 8.07%; and October, 8.45%. The average annual rate over this period was 8.96%. This is the rate I …
  2. DOL EBSA (final agency order) — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. SPALDING AND EVENFLO COMPANIES, INC.
    ERISACourt RulingsNov 18, 1994★ strong match
    cy, it is applicable to all enforcement actions which the DOL may bring after the date of adoption, even if it is based, as this one is, on violations prior to 1992. Indeed, the stated purpose of T.R. 92-01 was to expand the categories of violations as to which the DOL would not assert a violation beyond the limited ca…
  3. 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…
  4. 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
    36.  FINRA Regulatory Notice 12-25, p. 3 (2012). Back to Citation 37.   Donovan v. Mazzola, 716 F.2d 1226, 1232 (9th Cir. 1983). Back to Citation 38.  One commenter requested an adjustment to the “prudence” component of the Best Interest Standard, under which the standard would be that of a “prudent person serving cli…
  5. 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
    nd in its text, PTE 2020-02 has been broadly amended to encompass compensation for advice irrespective of the product recommended. Back to Citation 6.  ERISA section 408(a) and Code section 4975(c)(2), expressly permit the Department (through the Reorganization Plan No. 4 of 1978) to grant “a conditional or uncondition…
  6. 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
    … resigned from the MPEHA Board of anagers on July 20, 1988. (J-Ex. 11). 23. On or about December 9, 1989, Respondent AMCI was incorporated in the State of Missouri. (Stip. Fact 18; J-Ex. 12). 24. From December 9, 1987 through December 31, 1989, Respondent Taggart was the president and a director of Respondent AMCI. (St…
  7. TR 1992-01 — Technical Release 92-01
    ERISADOL Technical Releasesrelated by meaning
    ing and disclosure relief may be appropriate for contributory welfare plans with respect to which relief from the trust requirement is made available. The Department recognizes that there has been considerable confusion on the part of sponsors and fiduciaries of cafeteria and other contributory welfare plans with respe…
  8. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. CINPAC, INC./LIBBY LEE TOYS, INC.
    ERISACourt RulingsMar 20, 1995★ strong match
    …c Inc./Libby Lee Toys, Inc., 401(k) Plan ("Plan") for reporting deficiencies in connection with the 1989 annual report required under ERISA to be filed for the Plan by the plan administrator. STATEMENT OF THE CASE On April 3, 1992, Complainant, PWBA, issued a Notice of Rejection of the Cinpac Inc./Libby Lee Toys, Inc.,…
  9. 87 FR 45204 — Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption)
    ERISAProposed Rules (FR)Proposed Jul 27, 2022★ strong match
    …tor.htm. Back to Citation 39.   See Financial Institutions Reform, Recovery, and Enforcement Act of 1989, Public Law 101-73 (1989). Back to Citation 40.  However, for the sake of clarity, cross-references have been retained for the term “Affiliate” because it is defined in different ways under Section VI(c) and (d) of …
  10. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. GEORGE H. ROBINSON, ADMINISTRATOR ANSWERING SERVICE, INC. ESOP
    ERISACourt RulingsFeb 2, 1993
    …ion. Respondent filed its Form 5500 for the year 1988 with the Internal Revenue Service on July 21, 1989. The IRS responded with a letter of rejection dated September 27, 1989, asserting that the filing was incomplete, and that, unless the filing was perfected, Respondent would be subject to substantial penalties by th…
  11. DOL Office of Administrative Law Judges — United States Department of Labor, Pension and Welfare Benefits Administration
    ERISACourt RulingsJun 9, 2000
    …ndent") became effective.2 (U-1; U-3). These plans were merged into one plan beginning September 5, 1989. (U-4). No break in coverage or interruption in accruals resulted from the merger of the plans. (U-2; U-4). Further, Respondent alleges no "short plan year" was created. Respondent filed an annual report for each of…
  12. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. MERSKIN & MERSKIN, P.C.
    ERISACourt RulingsApr 27, 1995★ strong match
    ely filing of annual reports for the fiscal years 1988, 1989, 1990 and 1991. Therefore, ORDER IT IS ORDERED that assessment of the civil money penalty against the Respondent in the total amount of four thousand dollars ($4,000) is hereby REVERSED. Furthermore, IT IS ORDERED that, in the event of future noncompliance wi…
  13. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    4.   See John Hancock Mut. Life Ins. Co. v. Harris Trust & Sav. Bank, 510 U.S. 86, 98 (1993). Back to Citation 105.   See BancOklahoma Mortg. Corp. v. Capital Title Co., Inc., 194 F.3d 1089 (10th Cir. 1999) (stating that McCarran-Ferguson Act bars the application of a Federal statute only if (1) the Federal statute doe…
  14. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    n other than the Prior Inflation Adjustment Act was $1,000 in 1989. See Fair Labor Standards Amendments of 1989, Pub. L. 101-157, § 9 (Nov. 17, 1989). To adjust the existing civil money penalty for this paragraph, the Department multiplied that maximum penalty amount by the inflation adjustment factor for 1989 of 1.893…
  15. 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…
  16. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
    urces) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. The ICRs in the VFC Program and PTE 2002-51 are currently approved under OMB Control Number 1210-0118. A copy of the ICRs may be obtained by contacting the office listed…
  17. 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…
  18. 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
    an]. If the terms of the class exemption are met, [Insert Name of Applicant] will qualify for relief from the excise taxes that would otherwise apply. One of the requirements for excise tax relief is for [Insert Name of Applicant] to provide you with this notice so you have an opportunity to provide comments to EBSA ab…
  19. 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…
  20. 29 C.F.R. § 2550.408b-1(d) — General statutory exemption for loans to plan participants and beneficiaries who are parties in interest with respect to the plan.
    ERISARegulationsJan 1, 2017
    …r renewed at any time prior to the last day of the first plan year beginning on or after January 1, 1989, are made in accordance with specific provisions regarding such loans set forth in the plan if: (d)(1) (1) The plan provisions regarding such loans contain (at a minimum) an explicit authorization for the plan fiduc…