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Go to T.C. Memo. 1993-390 (not yet in the library — opens the official source)
50 documents · 0.07sAllIRCERISAPBGCJoint Board
  1. Court of Appeals for the Seventh Circuit — Lynnette Kaiser v. Alcoa USA Corp.
    ERISACourt RulingsAug 14, 2026
    t this statement “necessarily implies that pre-1993 ret irees had lifetime, uncapped benefits.” Kaiser, 2024 WL 1283535, at *4. But, read closely, this was not an affirmative statement or argument made by Alcoa; it was simply a summary of the opposing side’s position. Such statements cannot trigger judicial estoppel. Seco…
  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
    …nior Policy Advisor [ENDNOTES] [1] This letter was mistakenly referred to as being sent on arch 20, 1993 in the ALJ opinion. [2] While NIP's letter was dated June 6, 1990, the enclosed Form 5500 was dated June 7, 1993. In the ALJ opinion, this letter was described as sent on June 20, 1993. [3] The Administrative Law Ju…
  3. 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…
  4. 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
    …S Search Case Status DOL Home > OALJ > ERISA > USDOL, PWBA v. Northwestern Institute of Psychiatry, 1993-RIS-23 (ALJ Dec. 21, 1993) USDOL/OALJ Reporter USDOL, PWBA v. Northwestern Institute of Psychiatry, 1993-RIS-23 (ALJ Dec. 21, 1993) Date: December 21, 1993 Case No.: 93-RIS-23 In the Matter of U.S. DEPARTMENT OF LAB…
  5. 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
    hundred dollars ( ,500). (JX 5a - 5d) Thus, the August 17, 1993 notices of determination assessed a one thousand dollar ( ,000) penalty for each late filing, or four thousand dollars ($4,000) in total penalties. On September 17, 1993, Respondent filed an answer contesting the August 17, 1993 notices of determination i…
  6. 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
    ance. No reasons were stated for the late submissions, and there was no evidence presented that an extension had been sought for the late submissions. The above cited letter of transmission for the compromised $15,000.00 penalty check was received by the Department of Labor on January 7, 1999, in an envelope postmarked…
  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 — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BRICKLAYERS & ALLIED CRAFTSMEN, LOCAL #7, PENSION PLAN
    ERISACourt RulingsApr 28, 1995★ strong match
    …ee TR 5,6,131). [3] The Notice of Rejection was sent by certified mail to the Respondent on July 9, 1993. The return receipt slip was signed by Julie Anders on July 12, 1993. (CX-2). [4] Complainant has had authority under ERISA Section 502(c)(2) since 1987 (beginning with plan year 1988) to assess civil penalties for …
  9. 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
    …tation 49.   See John Hancock Mut. Life Ins. Co. v. Harris Trust & Sa v. Bank, 510 U.S. 86, 97-101 (1993) (holding that “ERISA leaves room for complementary or dual federal or state regulation, and calls for federal supremacy when the two regimes cannot be harmonized or accommodated”). Back to Citation 50.   See BancOk…
  10. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BAKERY AND CONFECTIONERY WORKERS LOCAL 125 HEALTH AND WELFARE TRUST FUND
    ERISACourt RulingsApr 12, 1995
    g of an accountant's report is capped at $50,000. The following facts are undisputed. On June 11, 1993, PWBA issued a Notice of Rejections to the Plan Administrator of the Bakery and Confectionery Workers Local 125 Health and Welfare Fund notifying the Plan Administrator that the annual report had been rejected. The No…
  11. 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…
  12. 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
    t. Life Ins. Co. v. Harris Trust & Sav. Bank, 510 U.S. 86, 98 (1993). Back to Citation 40.   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…
  13. 88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    n assessment of the proposal's potential costs, benefits, and transfers, and OMB has reviewed this proposed amendment pursuant to the Executive order. Paperwork Reduction Act Statements As part of its continuing effort to reduce paperwork and respondent burden, the Department conducts a preclearance consultation progra…
  14. 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
    . Kelly, 465 F. Supp. at 354. Taggart owned 91.2 percent of Respondent, AMCI. By causing this transaction, Respondent Taggart effectively acted on his behalf as well as on behalf of the MPEHA Board of Managers. These conflicting loyalties meant that he could not exercise his best judgment solely in the interest of MPEH…
  15. DOL Office of Administrative Law Judges — United States Department of Labor, Pension and Welfare Benefits Administration
    ERISACourt RulingsJun 9, 2000
    …tained any assets. (J-23). These changes were made and submitted as a draft to the PWBA on June 22, 1993. The draft was not signed. (J-24). An executed copy was submitted on July 13, 1993. (J-25). II. Procedural History After the Regional Administrator issued the Notice of Assessment on November 24, 1992, assessing a t…
  16. 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…
  17. 89 FR 23090 — Amendment to Prohibited Transaction Class Exemption 84-14 for Transactions Determined by Independent Qualified Professional Asset Managers (the QPAM Exemption)
    ERISAFinal Rules (FR)Apr 3, 2024related by meaning
    as well. Back to Citation 52.  Section I(k) of the Proposed Amendment has been renumbered in the Final Amendment as Section I(j). Back to Citation 53.  The Department additionally clarifies that the certification of the independent audit would come at some point after an individual exemption is granted and the One-Year…
  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
    …nd (d) of the exemption. Back to Citation 41.  Regulatory Planning and Review, 58 FR 51735 (Oct. 4, 1993). Back to Citation 42.  Improving Regulation and Regulatory Review, 76 FR 3821 (Jan. 18, 2011). Back to Citation 43.  44 U.S.C. 3506(c)(2)(A) (1995). Back to Citation 44.  5 U.S.C. 601 et seq. (1980). Back to Citati…
  19. 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
    … to support the assessed penalty primarily because of the time that passed between the September 7, 1993 Notice of Rejection (EX 2) and Respondent's November 26, 1993 letter to PWBA regarding the retention of an IQPA (EX 3). PWBA correctly points out that Respondent had a 45 day penalty-free period within which to file…
  20. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    …last established by statute or regulation other than the Prior Inflation Adjustment Act was $100 in 1993. See FMLA of 1993, Pub. L. 103-3, § 109(b) (Feb. 5, 1993). To adjust the existing civil money penalty for this paragraph, the Department multiplied that maximum penalty amount by the inflation adjustment factor for …