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51 documents · 0.09sAllIRCERISAPBGCJoint Board
  1. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. CURRENT DEVELOPMENT CORPORATION
    ERISACourt RulingsFeb 22, 2000
    …1998, submit draft participant account statements for all of the Plans' participants for plan years 1995 and 1996 to PWBA for review and comment. [Page 4] (c) By December 31, 1998, send finalized versions of the participant account statements to the Plans' participants. (d) By December 1, 1998, submit summary draft Ann…
  2. 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
    failure to maintain the required records with respect to a given transaction or set of transactions does not affect the relief for other transactions. The Department has accepted these comments and made the requested revisions. Thus, the Department specifically clarified that “[f]ailure to maintain the required records…
  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. 90 FR 4192 — Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025★ strong match
    …as required by Executive Order 12866,[28] Executive Order 13563,[29] the Paperwork Reduction Act of 1995,[30] the Regulatory Flexibility Act,[31] section 202 of the Unfunded Mandates Reform Act of 1995,[32] Executive Order 13132,[33]
  5. 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…
  6. 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, 2024★ strong match
    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…
  7. 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…
  8. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024★ strong match
    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…
  9. 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…
  10. 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…
  11. 89 FR 43675 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans
    ERISAFinal Rules (FR)May 17, 2024★ strong match
    …ent to the Department. G. Paperwork Reduction Act In accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), the Department solicited comments concerning the information collection requirements (ICRs) included in the December 12, 2012, proposed amendments to the 2006 regulations at 77 FR 74…
  12. 89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAFinal Rules (FR)Jan 24, 2024
    …mal exemption guidelines developed by the Department since the adoption of ERISA Procedure 75-1. In 1995, the Department issued a publication entitled “Exemption Procedures under Federal Pension Law” (the 1995 Exemption Publication). In addition to providing a brief overview of the exemption process, the 1995 Exemption…
  13. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …der 12866,[54] Executive Order 13563,[55] Executive Order 14192,[56] the Paperwork Reduction Act of 1995,[57] the Regulatory Flexibility Act,[58] section 202 of the Unfunded Mandates Reform Act of 1995,[59] and Executive Order 13132.[60] B. Executive Orders 12866 and 13563 Executive Orders 12866 and 13563 direct agenci…
  14. 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
    …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 Summary Decision on the record, arguing that there are no material facts in dispute. On January 19, 1995, the Respondent issued a Response to the Motion for …
  15. 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
    tent commenters suggest changes to the SC Component, the Department requests comments on whether corresponding changes to the exemption are necessary. The Department is proposing to amend Section I.A. of the exemption to clarify that excise tax relief is available for transactions that are corrected under the SC Compon…
  16. DOL Office of Administrative Law Judges — USDOL v. M & B MINI-BLIND CORPORATION,
    ERISACourt RulingsJun 26, 1996
    e amount of $50,000.00 for violations of the above-mentioned Act. By letter dated October 13, 1995, Respondent requested a hearing before this Office. On November 3, 1995, this Office issued a Notice of Docketing which required both parties to file certain information relating to this matter. On December 13, 1995, this…
  17. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    … 12866,[145] Executive Order 13563,[146] Executive Order 14192,[147] the Paperwork Reduction Act of 1995,[148] the Regulatory Flexibility Act,[149] section 202 of the Unfunded Mandates Reform Act of 1995,[150] and Executive Order 13132.[151] 1. Executive Orders 12866 and 13563
  18. 80 FR 22004 — Proposed Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Em…
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    to Citation 11.   See Preamble to PTE 75-1, Part V, 40 FR 50845 (Oct. 31, 1975); ERISA Advisory Opinion 86-12A (March 19, 1986). Back to Citation 12.  Because of this limitation, the Department views it as unnecessary to condition this exemption on the fiduciary's adherence to the impartial conduct standards, including…
  19. 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
    …Search Case Status DOL Home > OALJ > ERISA > USDOL, PWBA v. T.W. Taggert, 1993-RIS-18 (ALJ Aug. 25, 1995) USDOL/OALJ Reporter USDOL, PWBA v. T.W. Taggert, 1993-RIS-18 (ALJ Aug. 25, 1995) DATE: AUGUST 25, 1995 In the Matter of UNITED STATES DEPARTMENT OF LABOR, Pension and Welfare Benefits Administration, Complainant, v…
  20. 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
    …RISA > USDOL, PWBA v. Sociedad Para Asistencia Legal Money Purchase Plan, 1994-RIS-62 (ALJ Mar. 29, 1995) USDOL/OALJ Reporter USDOL, PWBA v. Sociedad Para Asistencia Legal Money Purchase Plan, 1994-RIS-62 (ALJ Mar. 29, 1995) U.S. Department of Labor Office of Administrative Law Judges 800 K Street, NW, Suite 400-N Wash…