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Go to T.C. Memo. 1992-704 (not yet in the library — opens the official source)
47 documents · 0.09sAllIRCERISAPBGCJoint Board
  1. 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
    act me if you have any questions at [Insert Telephone Number of a Person Employed by the Applicant Who Is Knowledgeable About this Matter]. Sincerely, [Insert Name and Title of Person Employed by the Applicant] Footnotes 1.  Under Reorganization Plan No. 4 of 1978, 5 U.S.C. App., the authority of the Secretary of Treas…
  2. 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…
  3. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. CURRENT DEVELOPMENT CORPORATION
    ERISACourt RulingsFeb 22, 2000
    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…
  4. 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
    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…
  5. DOL EBSA (final agency order) — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. NORTHWESTERN INSTITUTE OF PSYCHIATRY
    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 …
  6. 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
    …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…
  7. 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
    Underwriter” is defined in the same manner as that term is defined in section 2(a)(29) of the Investment Company Act of 1940 (15 U.S.C. 80a-2(a)(29)). (n) The term “relative” means a “relative” as that term is defined in ERISA section 3(15) (or a “member of the family” as that term is defined in Code section 4975(e)(6)…
  8. 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…
  9. DOL Office of Administrative Law Judges — United States Department of Labor, Pension and Welfare Benefits Administration
    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-…
  10. 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…
  11. 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
    …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…
  12. 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
    …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…
  13. 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
    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…
  14. 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…
  15. 80 FR 22021 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P…
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    s) earned in connection with the transactions covered by the exemption. Back to Citation 7.  67 FR 64137 (October 17, 2002). Back to Citation 8.   See Advisory Opinion 2011-08A (June 21, 2011). Back to Citation 9.  This proposal would move the definitions from Section I to Section VII. The other sections are re-ordered…
  16. 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…
  17. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BRANIFF, INC.
    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…
  18. 88 FR 9408 — Amendment and Restatement of Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Feb 14, 2023related by meaning
    of section 305 as it affects EPCRS that should be taken into account by the Department in making further revisions to the VFC Program and PTE 2002-51. Signed at Washington, DC, this 1st day of February, 2023. Lisa M. Gomez, Assistant Secretary, Employee Benefits Security Administration, Department of Labor. Footnotes 1…
  19. 29 C.F.R. § 2550.404c-1(g) — ERISA section 404(c) plans.
    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…
  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
    … 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…