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Go to T.C. Memo. 1997-202 (not yet in the library — opens the official source)
55 documents · 0.09sAllIRCERISAPBGCJoint Board
  1. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    Treasury. This clarification was in the preamble to the December 2020 grant of PTE 2020-02, and the Department is now adding it to the operative text. Although the proposed broader recordkeeping condition is consistent with other exemptions, the Department understands commenters' concerns that broader access to the doc…
  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
    …y of Labor. Back to Citation 2.  67 FR 15062 (March 28, 2002); 70 FR. 17516 (April 6, 2005); 71 FR. 20262 (April 19, 2006). Back to Citation 3.  5 U.S.C. App. Back to Citation 4.  87 FR 71164 (Nov. 21, 2022). Back to Citation 5.  87 FR 70753 (Nov. 21, 2022). Back to Citation 6.  Enacted on December 29, 2022, as Divisio…
  3. 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 …
  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
    …, 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. 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…
  6. 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…
  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
    …e proposed recordkeeping requirements applicable to Section VII of PTE 86-128. However, as with PTE 2020-02, the Department intends to monitor compliance with the exemption closely and may revisit whether expanding the recordkeeping requirement is appropriate in the future. Any future amendments would be preceded by no…
  8. 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…
  9. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022★ strong match
    …e property on its books at cost, rather than at FMV. One participant left the company on January 1, 1997, and received a distribution, which included the participant's portion of the value of the property. The separated participant's account balance represented 2% of the plan's assets. As part of the correction for the…
  10. 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 …
  11. 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 …
  12. 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…
  13. 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…
  14. 88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    tive Order. It has been determined that this proposal is a “significant regulatory action” within the scope of section 3(f)(1) of the Executive Order. Therefore, the Department has provided an assessment of the proposal's potential costs, benefits, and transfers, and OMB has reviewed this proposed amendment pursuant to…
  15. 91 FR 13503 — Retirement Security Rule: Definition of an Investment Advice Fiduciary: Notice of Court Vacatur
    ERISAFinal Rules (FR)Mar 20, 2026related by meaning
    …rts' vacaturs, the Department, in this document, clarifies its view that the entire preamble of PTE 2020-02 is effectively vacated. What is not ambiguous, however, is that neither district court questioned the procedural aspects of the Department's grant of PTE 2020-02, including the Department's required findings unde…
  16. 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…
  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. 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…
  19. 85 FR 40589 — Conflict of Interest Rule-Retirement Investment Advice: Notice of Court Vacatur
    ERISAFinal Rules (FR)Jul 7, 2020related by meaning
    individual. Jeanne Klinefelter Wilson, Acting Assistant Secretary, Employee Benefits Security Administration, U.S. Department of Labor. Footnotes 1.   See 40 FR 50842-44 (Oct. 31, 1975). Back to Citation 2.  The Federal Register citations for the applicable versions of the previously granted PTEs are as follows: PTE 75…
  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…