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1. 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
   … over 100 employees. The 1988 annual report for each plan was due on July 31, 1989. On February 19, 1991, the DOL notified Spalding that the annual reports filed for 1988 for the three plans were deficient because these plans were not exempt from the requirements that plans with 100 or more participants must attach a r…
2. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. SPALDING AND EVENFLO COMPANIES, INC.
   ERISACourt RulingsFeb 1, 1993
   h 13, 1991, attorney Richard B. Fellows responded on Respondent's behalf by letter to Joseph Roberts of DRC, referencing a telephone conversation with r. Roberts on March 13, 1991, and advising that steps were being taken to compile an accountant's report, and an attempt would be made to file these accountant's reports…
3. DOL EBSA (final agency order) — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. NORTHWESTERN INSTITUTE OF PSYCHIATRY
   ERISACourt RulingsJul 26, 1995
   …e under the penalties of perjury. TYCOR responded to the Notice of Intent by letter dated April 12, 1991. This letter enclosed the Statement of Net Assets in comparative format, a Schedule of Assets Held for Investment, and a Schedule of Reportable Transactions, along with another copy of the previously submitted IQPA'…
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
   tion. Back to Citation 14.  67 FR 64137 (October 17, 2002). Back to Citation 15.   See Advisory Opinion 2011-08A (June 21, 2011). Back to Citation 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…
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
   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 …
6. 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
   …"Portfolio Summary" as of December 31, 1988 that is summarized above. By a letter dated January 11, 1991, Ft/BA gave notice to Respondent that it intended to assess a penalty for the continued failure to submit a satisfactory annual report, one which included an independent audit opinion. Respondent replied on February…
7. 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…
8. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BRANIFF, INC.
   ERISACourt RulingsSep 27, 1993
   …owing the receipt of the above mentioned letters, Braniff informed DOL by letter dated February 22, 1991, that it was advised by its accountant that no IQPA report was required with its filings of the annual reports due to the plans' funding arrangement under a 501(c)(9) trust (Joint Exhibit 4). 10. On September 6, 199…
9. 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
   …to as "the Respondent"] for the late filing of annual reports for fiscal years 1988, 1989, 1990 and 1991. Under Section 104(a)(1)(A) of ERISA, the administrator of an employee benefit plan is required to file an annual report within 210 days of the close of the plan year. The annual report appears as a completed Form 5…
10. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RHODE ISLAND BRICKLAYERS & ALLIED CRAFTSMEN PENSION FUND
    ERISACourt RulingsMay 30, 1995
    …by both parties. In addition, DOL submitted Complainant's Brief on March 10, 1995, and Respondent's Memorandum of Law in Opposition to Complainant's Assessment of Civil Penalty was filed on March 13, 1995. [Page 2] Findings of Fact The parties filed a Joint Statement of Facts Not in Dispute that are incorporated herein…
11. 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…
12. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    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…
13. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    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…
14. 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…
15. 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 first amendment is dated 1989, although he said 1987, and he testified that there was another in 1991. The record contains the 1989 First Amended Plans. (JX 20 and 21) Vesting requirements were changed, and had to be considered in the 1992 reports, which had an effect on when they were hired before 1992, which also …
16. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. SOCIEDAD PARA ASISTENCIA LEGAL MONEY PURCHASE PLAN
    ERISACourt RulingsMar 29, 1995
    …n also advised Respondent that he had a 45 day penalty-free period within which to file a corrected 1991 Annual Report. EX 2. 5. On November 26, 1993, Respondent informed PWBA that a IQPA had been retained to audit the Fund and prepare a corrected 1991 Annual Report. Respondent stated that the new audit would be submit…
17. 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…
18. 90 FR 28007 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans
    ERISAFinal Rules (FR)Jul 1, 2025related by meaning
    …plicable policies in those guidelines. J. Review Under Additional Executive Orders and Presidential Memoranda
19. 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…
20. 82 FR 57664 — 18-Month Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transac…
    ERISAFinal Rules (FR)Dec 7, 2017related by meaning
    , correct footnote 66 to read “ See, e.g., Comment Letter #121 (HSBC North America Holdings Inc.); Comment Letter #124 (Morgan, Lewis & Bockius LLP).” 2. On page 56559, second column, add the following language to the end of Congressional Review Act discussion: “Although the CRA generally requires that major rules beco…