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Go to T.C. Memo. 1996-154 (not yet in the library — opens the official source)
44 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
    … October, 1986, and represented approximately 50% of the total assets of the two Plans. On July 26, 1996, ChiRO informed the trustees of the two Plans that its retention of the Westmont Property constituted a violation of § 404 (a) (1) (B) of ERISA. PWBA also informed the Administrator that there were violations for th…
  2. DOL Office of Administrative Law Judges — USDOL v. COMPGRAPHIX, INC
    ERISACourt RulingsOct 14, 1999
    …ther stated that, at the time, Comgraphix had engaged the Lauterbach accounting firm to perform the 1996 audit, but shortly thereafter, Ben Marmande, CFO of Racom, told Comgraphix representatives that he had consulted with an ERISA attorney and had been advised that, under the circumstances, the annual report could be …
  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
    sultant, insurance company, or investment company principal underwriter engaging in the transaction must maintain records of the ( printed page 21170) transaction for six years, accessible for audit and examination. A commenter on this provision recommended that the word “reasonably” be inserted prior to the term “acce…
  4. 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…
  5. 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…
  6. 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…
  7. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    to comply with protective conditions designed to ensure prudent advice and avoid the harmful impact of dangerous conflicts of interest. Recordkeeping Section IV provides that the Financial Institution must maintain for a period of six years following the covered transaction records demonstrating compliance with this e…
  8. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    …established well before the enactment of the Health Insurance Portability and Accountability Act of 1996, Public Law 104-191, 110 Stat. 1936 (Aug. 21, 1996); Title I of the Genetic Information Nondiscrimination Act of 2008, Public Law 110-233, 122 Stat. 881 (May 21, 2008); the Mental Health Parity Act of 1996, Public L…
  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
    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…
  10. 75 FR 53172 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans
    ERISAProposed Rules (FR)Proposed Aug 30, 2010★ strong match
    …eceipt by the Department of a written submission filed in accordance with the class exemption. From 1996 to 2009, more than 400 applicants obtained expedited relief from the Department pursuant to the requirements of PTE 96-62. In the years since the current exemption procedure was adopted in 1990, the accelerated deve…
  11. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …le accounting for distinct statutory frameworks. Back to Citation 22.  Public Law 104-191 (Aug. 21, 1996. Back to Citation 23.  Public Law 104-204 (Sept. 26, 1996). Back to Citation 24.  Public Law 110-343 (Oct. 3, 2008). Back to Citation 25.  Public Law 104-204 (Sept. 26, 1996). Back to Citation 26.  Public Law 105-27…
  12. 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…
  13. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    (2), (3); 29 U.S.C. 1108(a)(2), (3); Code section 4975(c)(2)(B), (C). Back to Citation 32.  NAIC Model Regulation at section 5.I. Back to Citation 33.  NAIC Model Regulation at section 5.B. Back to Citation 34.  NAIC Model Regulation at section 5.J. Back to Citation 35.  See Staff Bulletin: Standards of Conduct for Bro…
  14. DOL Office of Administrative Law Judges — USDOL v. FNW BANCORP, INC.
    ERISACourt RulingsNov 8, 1996
    …SA. DOL alleged that Respondent failed to timely file its 1993 Form 5500 Annual Report. On June 12, 1996, Respondent filed a Statement of Reasonable Cause with DOL. DOL issued a Notice of Determination on Statement of Reasonable Cause on July 8, 1996. Therein, DOL waived $8,050 of the original civil money penalty. A ci…
  15. 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, 2024related by meaning
    burden for this new condition because it is expected to be de minimis and included in other notices sent 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 requireme…
  16. DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, CAVALLO POINT LODGE 401(K) PLAN
    ERISACourt RulingsNov 10, 2015
    … of this matter” by failing to comply with the regulations at 29 C.F.R. § 2560.502(c)(2)(e) - (f). (Memo in Support at 2 Respondent appears to be arguing that the May 20, 2015 letter s hould be considered the applicable Notice of Intent to Assess a Penalty . 3 On September 11, 2015, this Office faxed counsel for Respon…
  17. DOL Office of Administrative Law Judges — USDOL v. PENNFIELD CORPORATION
    ERISACourt RulingsOct 16, 1996
    …he Notice, Respondent was given an opportunity to file a Statement of Reasonable Cause. On June 19, 1996, Respondent filed the aforesaid Statement. Subsequently, DOL issued a Notice of Determination on Statement of Reasonable Cause on July 8, 1996. Therein, DOL waived $5,500 of the original penalty ($6,050) in this mat…
  18. 91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives
    ERISAProposed Rules (FR)Proposed Mar 31, 2026
    …S. Dep't of Labor, Employee Benefits Security Admin., Information Letter to Eugene Ludwig (Mar. 21, 1996), available at https://www.dol.gov/​agencies/​ebsa/​about-ebsa/​our-activities/​resource-center/​information-letters/​03-21-1996. Back to Citation 12.  U.S. Dep't of Labor, Employee Benefits Security Admin., Advisor…
  19. 87 FR 45204 — Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption)
    ERISAProposed Rules (FR)Proposed Jul 27, 2022related by meaning
    … Back to Citation 46.  Federalism, 64 FR 153 (Aug. 4, 1999). Back to Citation 47.  5 U.S.C. 804(2) (1996). Back to Citation 48.  Regulatory Planning and Review, 58 FR 51735 (Oct. 4, 1993). Back to Citation 49.
  20. DOL Office of Administrative Law Judges — USDOL v. M & B MINI-BLIND CORPORATION,
    ERISACourt RulingsJun 26, 1996
    …earch Case Status DOL Home > OALJ > ERISA > USDOL v. M & B Mini-BLind Corp., 96-RIS-9 (ALJ June 26, 1996) USDOL/OALJ Reporter USDOL v. M & B Mini-BLind Corp., 96-RIS-9 (ALJ June 26, 1996) U.S. Department of Labor Office of Administrative Law Judges 800 K Street, NW Washington, DC 20001-8002 Date: June 26, 1996 Case No.…