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Go to T.C. Memo. 1994-448 (not yet in the library — opens the official source)
62 documents · 0.07sAllIRCERISAPBGCJoint Board
  1. 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
    …e penalty on various legal grounds. The cases were consolidated on December 8, 1993. On December 8, 1994 a hearing of these consolidated cases was held in Dallas, Texas. Both parties have submitted proposed Findings of Fact and a Proposed Decision and Order. Pursuant to my order of August 17, 1994, PWBA, Taggart and AM…
  2. 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…
  3. 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
    notes 1.  PTE 84-24, 49 FR 13208 (Apr. 3, 1984), as corrected, 49 FR 24819 (June 15, 1984), as amended, 71 FR 5887 (Feb. 3, 2006). Back to Citation 2.  Code section 4975(c)(2) authorizes the Secretary of the Treasury to grant exemptions from the parallel prohibited transaction provisions of the Code. Reorganization Pla…
  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
    proposal and updated economic analysis. The first proposed amendment to the rule was withdrawn on April 20, 2015, see80 FR 21927. Back to Citation 10.  Subsequent to the issuance of these regulations, Reorganization Plan No. 4 of 1978, 5 U.S.C. App. (2010), divided rulemaking and interpretive authority between the Secr…
  5. 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
    ovide reasonable cause for not timely correcting an IQPA report. Thereafter, on June 17, 1994, Respondent filed an answer with this office pursuant to 29 C.F.R. § 2570.61(c). On July 14, 1994, I issued a Notice of Docketing which required the parties to file various information relative to this matter. Responses to the…
  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
    …led on May 30, 1996, for failure of the two Plans to file Form 5500 C/R's for the Plan Years 1992 - 1994. These were followed by statements of reasonable cause by the Respondent, and the agency responded with two notices of determination on statement of reasonable cause ("NODs"), which were not submitted to the two Pla…
  7. 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…
  8. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998
    ng filings required in the Prehearing Order Number One were due on September 30, 1994, 2) the hearing would be rescheduled for the week of October 31, 1994, and 3) interim reports were to be filed with this Office every two weeks detailing the status of the settlement negotiations. Complainant complied with all applica…
  9. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    r” a State law is to hinder its operation or “frustrate [a] goal of that law.” Humana Inc. V. Forsyth, 525 U.S. 299, 308 (1999). Back to Citation 113.  Reorganization Plan No. 4 of 1978 (5 U.S.C. App. 1 (2018)) generally transferred the authority of the Secretary of the Treasury to grant administrative exemptions under…
  10. DOL Office of Administrative Law Judges — USDOL, EBSA v. PLAN ADMINISTRATOR, HOME OF ECONOMY 401(K) PLAN, HOME OF ECONOMY, INC.
    ERISACourt RulingsJun 26, 2013
    …U.S. Dep’t of Labor, PWBA v. Spalding and Evenflo Companies, Inc. , 1992 - RIS - 19 (PWBA, Nov. 18, 1994); U.S. Dep’t of Labor, EBSA v. Team Laurino 401(k) Plan , 2008 - RIS - 50 (ALJ, Dec. 9, 2008); U.S. Dep’t of Labor, EBSA v. Dutch American Import Co. , 2009 - RIS - 1 4 (ALJ, Jan. 6, 2010); U.S. Dep’t of Labor, EBSA…
  11. 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★ strong match
    …Administrative Law Judge, and upon agreement of the parties, a hearing was scheduled for August 30, 1994, in Cincinnati, Ohio. On August 10, 1994, the Complainant requested and was granted a continuance, and the hearing was rescheduled to January 25, 1995. On January 5, 1995, the Complainant filed a Motion for a Summar…
  12. 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
    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.   See 2022 Program Notice, Section D, “Regulatory Impact Analysis.” Back to Citation 2.  5 U.S.C…
  13. DOL Office of Administrative Law Judges — Consolidated Packaging Corporation
    ERISACourt RulingsDec 23, 1994
    …s DOL Home > OALJ > ERISA > 94ris41a.htm USDOL/OALJ Reporter 94ris41a.htm Date Issued: December 23, 1994 Case No.: 94-RIS-41 In the Matter of: CONSOLIDATED PACKAGING CORPORATION, Respondent Before: JOHN M. VITTONE Deputy Chief Judge DECISION AND ORDER This case arises under the Employee Retirement Income Security Act o…
  14. 85 FR 81658 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAFinal Rules (FR)Dec 16, 2020
    …o be minimized and not an asset to be prudently managed. Back to Citation 7.  59 FR 38860 (July 29, 1994). Back to Citation 8.   See 1994 DOL Press Conference, at 2-4, 10, 15-16; see also Leslie Wayne, U.S. Prodding Companies to Activism on Portfolios, N.Y. Times (July 29, 1994), www.nytimes.com/​1994/​07/​29/​business…
  15. 85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights
    ERISAProposed Rules (FR)Proposed Sep 4, 2020
    …t of Labor, Transcript of Press Conference on Corporate Activist Role in Pension Planning (July 28, 1994), at 15-16 (then-Secretary Robert Reich stating that IB 94-2 “makes very clear that . . . pension fund managers, trustees, [and] fiduciaries have an obligation to vote proxies” unless the costs “substantially outwei…
  16. 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…
  17. ERISACode / StatuteJan 6, 2025
    …s beginning on or after such date. (h)(3)(C)(ii) (ii) Special rule for disabilities occurring after 1994 In the case of disabilities occurring in plan years beginning after December 31, 1994, the tables under clause (i) shall apply only with respect to individuals described in such subclause who are disabled within the…
  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. 75 FR 41600 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAFinal Rules (FR)Jul 16, 2010related by meaning
    s, and cost of replacement service providers, and the covered service provider's response to notification of the failure. (x) Preemption of State law. Nothing in this section shall be construed to supersede any provision of State law that governs disclosures by parties that provide the services described in this sectio…
  20. 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
    shington, DC 20013 200 Constitution Ave., NW Room N-5437-D Benjamin T. Chinni Washington, DC 20210 Assoc. Regional Solicitor U. S. Department of Labor 881 Federal Office Bldg. 1240 East Ninth Street Cleveland, OH 44199 [ENDNOTES] [1] The following abbreviations will be used as citations to the record: CX = Complainant'…