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Go to T.C. Memo. 1997-200 (not yet in the library — opens the official source)
52 documents · 0.09sAllIRCERISAPBGCJoint Board
  1. 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 SCC. Other Ministerial Amendments The Department is finalizing certain ministerial changes to PTE 2002-51 to improve readability. For example, the Department is replacing references “to sections of the Code” to instead refer to “Code section.” Executive Order 12866 (Regulatory Planning and Review), Executive Order 14…
  2. 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
    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…
  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
    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…
  4. 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
    …, I find them to be accurate representations of the condition of the two Plans, as of September 30, 1997. In addition, I do not question the time that was necessary to devote to the documents from December through the submission of the documents in April, 1999. (T 113 - 114) With regard to the conversations with Mr. Du…
  5. 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
    …tice. Other Proposed Amendments The Department is also proposing certain ministerial changes to PTE 2002-51 to improve readability. For example, the Department is proposing to replace references “to sections of the Code” to instead refer to “Code section.” General Information The attention of interested persons is dire…
  6. DOL Office of Administrative Law Judges — USDOL v. BOARD OF TRUSTEES OF THE SCHENECTADY LOCAL 105 ANNUITY FUND
    ERISACourt RulingsOct 31, 1997
    …ISA > USDOL v. Board of Trustees of the Schenectady Local 105 Annuity Fund, 95-RIS-40 (ALJ Oct. 31, 1997) USDOL/OALJ Reporter USDOL v. Board of Trustees of the Schenectady Local 105 Annuity Fund, 95-RIS-40 (ALJ Oct. 31, 1997) U.S. Department of Labor Office of Administrative Law Judges 525 Vine Street - Suite 900 Cinci…
  7. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    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…
  8. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    …nformation upon request. Existing § 702.204 provides that an employer who, on or after November 17, 1997, knowingly and willfully fails or refuses to file any report required by § 702.201 or who knowingly or willfully makes a false statement or misrepresentation on any report shall be subject to a civil penalty not to …
  9. TR 1997-02 — Technical Release 97-02
    ERISADOL Technical ReleasesJul 1, 1997
    …group health plans and group health insurance coverage for plan years beginning on or after July 1, 1997. The Departments of the Treasury, Labor, and Health and Human Services (the Departments) issued interim final regulations implementing these group market provisions at 26 CFR 54.9801-1T through 54.9801-6T, 54.9802-1…
  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
    …fit Plans and Broker-Dealers, 51 FR 41686 (November 18, 1986), as amended, 67 FR 64137 (October 17, 2002), as further amended elsewhere in this issue of the Federal Register . Back to Citation 11.  40 FR 50845 (October 31, 1975), as amended, 71 FR 5883 (February 3, 2006). Back to Citation 12.   See Preamble to PTE 75-1…
  11. DOL Office of Administrative Law Judges — USDOL v. COMPGRAPHIX, INC
    ERISACourt RulingsOct 14, 1999
    …ponded by letter dated March 2, 1999, from Gregory L. Pfirman, stating that subsequent to a January 1997 valuation, Comgraphix stock became worthless and the company discontinued operations in June 1997, entering into negotiations with Racom Information Technologies (Racom) for the sale of its assets to Racom. The lett…
  12. DOL Office of Administrative Law Judges — USDOL, EBSA v. SCHNEIDERMAN'S FURNITURE, INC.
    ERISACourt RulingsMar 23, 2001
    qualified 1997 IQPA report. GX 5; RX B. 10. PWBA issued a Notice of Intent to Assess a Penalty on or about January 14, 2000, reiterating that the 1997 IQPA report was deficient because the scope of the audit was inappropriately limited,1 and proposing a penalty of $50,000 against Schneiderman's for its failure to file …
  13. TR 1997-01 — Technical Release 97-01
    ERISADOL Technical ReleasesJul 1, 1997
    …group health plans and group health insurance coverage for plan years beginning on or after July 1, 1997. The Departments of the Treasury, Labor, and Health and Human Services (the Departments) issued regulations implementing these group market provisions at 26 CFR 54.9801-1T through 54.9801-6T, 54.9802-1T, 54.9831-1T …
  14. 29 C.F.R. § 2510.3-102(h) — Definition of “plan assets”—participant contributions.
    ERISARegulationsJan 1, 2017
    …tion applies to collectively bargained plans no sooner than the later of— (h)(1)(i) (i) February 3, 1997; or (h)(1)(ii) (ii) The first day of the plan year that begins after the expiration of the last to expire of any applicable bargaining agreement in effect on August 7, 1996. (h)(2) (2) Until paragraph (b) of this se…
  15. DOL Office of Administrative Law Judges — USDOL v. EL DORADO FURNITURE CORP.
    ERISACourt RulingsFeb 21, 1997
    …h Case Status DOL Home > OALJ > ERISA > USDOL v. El Dorado Furniture Corp., 94-RIS-11 (ALJ Feb. 21, 1997) USDOL/OALJ Reporter USDOL v. El Dorado Furniture Corp., 94-RIS-11 (ALJ Feb. 21, 1997) U.S. Department of Labor Office of Administrative Law Judges 2600 Mt. Ephraim Avenue Camden, New Jersey 08104 Phone: 609-757-531…
  16. 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…
  17. DOL Office of Administrative Law Judges — USDOL v. BR HOLDINGS, LTD. d/b/a RACINE STEEL CASTINGS
    ERISACourt RulingsMay 2, 1997
    … DMS Search Case Status DOL Home > OALJ > ERISA > USDOL v. BR Holdings, Ltd., 97-RIS-11 (ALJ May 2, 1997) USDOL/OALJ Reporter USDOL v. BR Holdings, Ltd., 97-RIS-11 (ALJ May 2, 1997) U.S. Department of Labor Office of Administrative Law Judges 800 K Street, NW Washington, DC 20001-8002 Date Issued: May 2, 1997 Case No.:…
  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
    ating compliance with the conditions of the PTE. These requirements are information collection requests (ICRs) subject to the Paperwork Reduction Act. The Department believes that the disclosure requirement is consistent with the disclosure requirement mandated by the Securities and Exchange Commission (SEC) in 17 CFR …
  19. 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
    …mation collection requirements (ICRs) included in the December 12, 2012, proposed amendments to the 2006 regulations at 77 FR 74063 and the proposed amendments to the class exemption PTE 2006-06 at 77 FR 74055. At the same time, the Department also submitted the ICR to OMB in accordance with 44 U.S.C. 3507(d). The amen…
  20. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    … Back to Citation 2.   See 29 CFR 2520.104b-1(b)(1). Back to Citation 3.   See 62 FR 16979 (Apr. 8, 1997). The 1997 safe harbor permitted the electronic disclosure of summary plan descriptions (SPDs), summaries of material modifications (SMMs), and summaries of material reductions in covered services, and other summari…