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Go to T.C. Memo. 1996-451 (not yet in the library — opens the official source)
43 documents · 0.11sAllIRCERISAPBGCJoint 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★ strong match
    … 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
    tion 45.  15 U.S.C. 80b-11(g)(1). Back to Citation 46.   See e.g., Fish v. GreatBanc Trust Company, 749 F.3d 671 (7th Cir. 2014). Back to Citation 47.  As a practical matter, one way for financial institutions to ensure that they can meet this burden is by implementing strong anti-conflict policies and procedures, and …
  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
    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…
  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
    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…
  6. 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…
  7. 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
    he Department no longer believes that posting the notification is reasonably calculated to ensure that interested persons actually receive the notice. The Department has reviewed several notices to interested persons submitted to the applicable Regional Offices and found that some of them do not meet the applicable req…
  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 8796 — Civil Penalties Under ERISA Section 502(c)(8)
    ERISAFinal Rules (FR)Feb 26, 2010★ strong match
    … 1990 Act), Public Law 101-410, 104 Stat. 890, as amended by the Debt Collection Improvement Act of 1996 (the 1996 Act), Public Law 104-134, 110 Stat. 1321-373, generally provides that federal agencies adjust certain civil monetary penalties for inflation no later than 180 days after the enactment of the 1996 Act, and …
  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. 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…
  13. 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
    on, at 26 CFR 54.4975-9(c), which interprets Code section 4975(e)(3). Back to Citation 6.  Advisory Opinion 76-65A (June 7, 1976). Back to Citation 7.  The Department initially proposed an amendment to its regulation under ERISA section 3(21)(A)(ii) and Code section 4975(e)(3)(B) on October 22, 2010, at 75 FR 65263. It…
  14. 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…
  15. 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…
  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.…