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Go to T.C. Memo. 1997-308 (not yet in the library — opens the official source)
54 documents · 0.08sAllIRCERISAPBGCJoint 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 use of the SCC and suggested that the Department should allow self-correctors to choose whether (a) to provide notice to interested persons (but not to EBSA) or (b) make the plan contribution. After considering these comments, the Department has not made this change. Self-correctors have a streamlined procedure for s…
  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
    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…
  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. 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…
  5. 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…
  6. 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 …
  7. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    … to hinder its operation or “frustrate [a] goal of that law.” Humana Inc. V. Forsyth, 525 U.S. 299, 308 (1999). Back to Citation 106.  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 Code section 497…
  8. 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
    … to hinder its operation or “frustrate [a] goal of that law.” Humana Inc. v. Forsyth, 525 U.S. 299, 308 (1999). Back to Citation 41.  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 Code section 4975…
  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
    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. 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. 88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    , including as part of a comment responding to the broader proposal. Comments are due by January 2, 2024 to ensure their consideration. PRA Addressee: Address requests for copies of the ICR to James Butikofer, Office of Research and Analysis, U.S. Department of Labor, Employee Benefits Security Administration, 200 Cons…
  13. 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 …
  14. 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 …
  15. 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…
  16. 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…
  17. 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…
  18. 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.:…
  19. 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…
  20. 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…