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47 documents · 0.10sAllIRCERISAPBGCJoint Board
  1. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016★ strong match
    …ay be established by regulation pursuant to the Federal Civil Penalties Inflation Adjustment Act of 1990, as amended)” and adding in its place “(such amounts to be adjusted for inflation pursuant to the Federal Civil Penalties Inflation Adjustment Act of 1990, as amended).” § 2560.502c-7 [Amended] 50. Amend § 2560.502c…
  2. DOL EBSA (final agency order) — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. NORTHWESTERN INSTITUTE OF PSYCHIATRY
    ERISACourt RulingsJul 26, 1995
    … will be forwarded to you when completed." The IRS sent NIP a second deficiency letter on March 20, 1990, noting that Schedule. B and the IQPA's opinion was still missing, and that some information was missing from the Schedule C that was provided, and reiterated the penalties which could be levied by the IRS and the D…
  3. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. CURRENT DEVELOPMENT CORPORATION
    ERISACourt RulingsFeb 22, 2000related by meaning
    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…
  4. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    $165.71)] ≉ $28,683,939. Back to Citation 107.  5 U.S.C. 601 et seq. Back to Citation 108.  5 U.S.C. 601(2), 603(a); see5 U.S.C. 551. Back to Citation 109.  Public Law 104-4, 109 Stat. 48 (Mar. 22, 1995). Back to Citation 110.   See “The Department's Role Related to the Sale of Insurance Products to Retirement Investor…
  5. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BRICKLAYERS & ALLIED CRAFTSMEN, LOCAL #7, PENSION PLAN
    ERISACourt RulingsApr 28, 1995
    …s plan administrator of its Pension Plan ("Plan") for reporting deficiencies in connection with the 1990 annual report required under ERISA to be filed for -2- the Plan by the Plan Administrator. Respondent filed an answer and request for an administrative hearing pursuant to 29 C.F.R. §§ 2560.502c-2 and 2570.62, and a…
  6. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020
    …51 et seq.;43 U.S.C. 1333; 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990); Pub. L. 114-74 at sec. 701; Reorganization Plan No. 6 of 1950, 15 FR 3174, 64 Stat. 1263; Secretary's Order 10-2009, 74 FR 58834. § § 702.204, 702.236, and 702.271 [Amended] 4. In the following table, for each par…
  7. 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 preamble to the accompanying final rule, which contained information relevant to the costs and administrative burdens attendant to the proposals. The Department took into account such public comments in connection with making changes to the prohibited transaction exemption, analyzing the economic impact of the prop…
  8. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019
    …51 et seq.;43 U.S.C. 1333; 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990); Pub. L. 114-74 at sec. 701; Reorganization Plan No. 6 of 1950, 15 FR 3174, 64 Stat. 1263; Secretary's Order 10-2009, 74 FR 58834. § § 702.204, 702.236, and 702.271 [Amended] 4. In the following table, for each par…
  9. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017
    …51 et seq.;43 U.S.C. 1333; 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990); Pub. L. 114-74 at sec.701; Reorganization Plan No. 6 of 1950, 15 FR 3174, 64 Stat. 1263; Secretary's Order 10-2009, 74 FR 58834. §§ 702.204, 702.236, and 702.271 [Amended] 4. In the table below, for each paragraph…
  10. 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…
  11. 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
    tion 45.  15 U.S.C. 80b-11(g)(1). Back to Citation 46.   See e.g., Fish v. GreatBanc Trust Company, 749 F.3d 671 (7th Cir. 2014). Back to Citation 47.  As a practical matter, one way for financial institutions to ensure that they can meet this burden is by implementing strong anti-conflict policies and procedures, and …
  12. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. MICHAEL M. MAGUIRE, PLAN ADMINISTRATOR
    ERISACourt RulingsNov 4, 1994
    t that there is reasonable cause to waive part of the penalty with respect to the 1990 annual report filing. Accordingly, the Department hereby waives ,500 (60%) of the penalty with respect to the 1990 annual report filing of the subject plan. This determination to waive ,500 of the penalty does not preclude action by …
  13. 75 FR 53172 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans
    ERISAProposed Rules (FR)Proposed Aug 30, 2010
    …nt published a final regulation (29 CFR 2570.30 et seq. (1991), reprinted in55 FR 32847 (August 10, 1990)) setting forth a revised exemption procedure that superseded ERISA Procedure 75-1. This regulation, which became effective on September 10, 1990, reflects the jurisdictional changes made by Presidential Reorganizat…
  14. 87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAProposed Rules (FR)Proposed Mar 15, 2022
    follow when requesting an exemption. On August 10, 1990, the Department issued its current exemption procedure regulation, which ( printed page 14736) replaced ERISA Procedure 75-1, for applications for prohibited transaction exemptions filed on or after September 10, 1990. (29 CFR 2570.30 through 2570.52, 55 FR 32836,…
  15. 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
    burden for this new condition because it is expected to be de minimis and included in other notices sent to the Department. G. Paperwork Reduction Act In accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), the Department solicited comments concerning the information collection requireme…
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 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…
  18. 87 FR 45204 — Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption)
    ERISAProposed Rules (FR)Proposed Jul 27, 2022related by meaning
    r desires to enter into a party in interest transaction with its plan but leaves the ultimate determination and review to a QPAM. Back to Citation 37.  Proposed Amendment to PTE 84-14, 68 FR 52419, 52423 (Sept. 3, 2003). Back to Citation 38.  For purposes of these changes, the Department used March 1984 and December 20…
  19. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024related by meaning
    nhancing the Intergovernmental Partnership, 58 FR 58093 (Oct. 28, 1993). Back to Citation 194.  Federalism, 64 FR 153 (Aug. 4, 1999). Back to Citation [FR Doc. 2024-01208 Filed 1-26-24; 8:45 am] BILLING CODE 4510-29-P
  20. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. NORTHWESTERN INSTITUTE OF PSYCHIATRY
    ERISACourt RulingsDec 21, 1993
    …lan for 185 of it 264 employees. On March 31, 1989 NIP completed its 1988 Plan Year. On January 16, 1990, NIP through a professional service, Tycor Benefits Administrators, Inc., filed its annual report with the Internal Revenue Service (IRS). This filing was accompanied by an appropriate request for extension to file …