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
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…
ERISACourt RulingsFeb 22, 2000★ strong match
he years 1992 - 1996, but that only the years 1995 and 1996
were sent to the DOL because that is all that the settlement
agreement called for. (T 145) Mr. Arneson confirmed that he (they) did not
respond immediately to Mrs. Palaoro's letter of April 26, 1999. (T
148) In August, 1999, [just before the hearing] they sent…
ERISACourt RulingsFeb 1, 1993
Respondent's statement of
reasonable cause, due January 13, 1992, that was filed subsequent
to January 13 if Respondent describes in the statement of reasonable cause what is intended to be produced and a reasonable
time frame within which to produce these items. This letter was
received on or about January 8, 1992.
1…
ERISACourt RulingsJul 26, 1995
d to the DOL twice previously.
In mid January, 1992 NIP did two things of import. on
January 16, 1992, it filed suit in District Court for the Eastern District of Pennsylvania, alleging that the Department's failure
to consider NIP's letter of April 12, 1991, as a timely statement
of reasonable cause unfairly deprived …
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
with other existing class exemptions as well as the recordkeeping provisions of the other exemptions published in this issue of the
Federal Register
. One commenter addressed the proposed record keeping requirement. The commenter suggested that the requirement should contain a “reasonableness” standard. The commenter a…
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…
ERISACourt RulingsMar 20, 1995
…e Department [of
Labor]."
The Respondent was also notified of the 45-day time limit in the April 3, 1992, letter of
rejection, which it received on April 7, 1992. Respondent sent in the requested additional
information by letter of May 21, 1992; 48 days after the date of the April
3, 1992, Notice, but only 44 days afte…
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
upremacy when the two regimes cannot be harmonized or accommodated”).
Back to Citation
50.
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 does not specifically relate…
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…
ERISACourt RulingsNov 18, 1994
…Notice of Intent to
Assess a Penalty of $50,000 against each of the three plans[2] .
On January 13, 1992, Spalding filed a Statement of Reasonable
Cause why the penalties should not be assessed, and on February
25, 1992, Spalding filed an independent qualified public
accountant's report for each plan which was based on…
ERISACourt RulingsJun 9, 2000
…eiving the notice, Respondent contacted the PWBA by telephone on
April 8, 1992. A telephone contact memorandum from the Division of
Reporting Compliance indicates that Respondent was told that PWBA
expected a separate IQPA for the Piedmont plan from January 1,
1989, until the date of the merger, September 1, 1989.4 (J-…
ERISACourt RulingsFeb 2, 1993
14, 1992, certain
special procedural rules were prescribed for the presentation of
evidence and argument by the parties in written form. In accordance with those procedural rules, Respondent's opening statement dated
April 2, 1992, with attached Exhibits "A" through "I"; Pt/BA's
opening statement dated May 24, 1992, wi…
ERISACourt RulingsApr 27, 1995
…rring the full penalty was
created. Such overdue reports were required to be filed between
arch 23, 1992 and September 30, 1992. A one thousand dollar
(
,000) late fee was to be included with each overdue report filed
under this procedure.
In accordance with the USDL 92-158 procedure, the Respondent
filed its Forms 550…
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…
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…
ERISADOL Technical Releases★ strong match
re used, directly or indirectly, to pay benefits, they are, by definition, segregable from the employer's general assets.
Enforcement Policy Statement The Department is continuing to consider whether, and to what extent, relief from the trust requirements may be appropriate for certain types of contributory welfare pla…
ERISACourt RulingsSep 27, 1993
…
17. DOL sent to Braniff a "Notice of
Determination on Statement of Reasonable Causeö, dated May 8,
1992, which stated, among other things, that Braniff was required
to file an Answer to the Notice of Determination with the Of f ice
of Administrative Law Judges ("OALJ") within thirty days thereafter
in order to avoid e…
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…
ERISACourt RulingsDec 21, 1993
… 2560.502c-2(g).
In an attempt to collect the penalty that had been assessed
on NIP, on October 11, 1992 the DOL sent NIP a letter stating its
intent to collect the now assessed penalty.
On October 21, 1991 NIP filed another incomplete Form 5500
but for unexplained reasons it was not signed.
On January 17, 1992 NIP fil…
ERISARegulationsJan 1, 2017
…tions occurring on or after the first day of the second plan year beginning on or after October 13, 1992.
(g)(2) (2) This section is effective with respect to transactions occurring under a plan maintained pursuant to one or more collective bargaining agreements between employee representatives and one or more employer…