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Go to T.C. Memo. 1998-463 (not yet in the library — opens the official source)
55 documents · 0.07sAllIRCERISAPBGCJoint 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
    he failure to deliver the Annual Report Form 5500 C/Rs by November 13, 1998, which were delivered five days late on November 18, 1998 15,000.00 Total: $53,062.00 IT IS THEREFORE ORDERED that: 1. In the event that the Respondent pays to the Complainant the 1% of the $2,096,200.00 penalty, the previously negotiated civil…
  2. 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
    upremacy when the two regimes cannot be harmonized or accommodated”). Back to Citation 50.   See BancOklahoma Mortg. Corp. v. Capital Title Co., Inc., 194 F.3d 1089 (10th Cir. 1999) (stating that McCarran-Ferguson Act bars the application of a federal statute only if (1) the federal statute does not specifically relate…
  3. 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…
  4. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016
    …ng maximum penalty amount. See Immigration Act of 1990, Pub. L. 101-649, 205(3) (Nov. 29, 1990). In 1998, Congress amended the INA by, in part, providing for additional civil money penalties in the H-1B program, as discussed below. See American Competitiveness and Workforce Improvement Act of 1998 (ACWIA), Div. C, Titl…
  5. ERISA § 517(j) (29 U.S.C. § 1147) — National Summit on Retirement Savings
    ERISACode / StatuteJan 6, 2025
    (j) (j) Financial obligation for fiscal year 1998 The financial obligation for the Department of Labor for fiscal year 1998 shall not exceed the lesser of— The private sector organization described in subsection (b) and contracted with by the Secretary shall be obligated for the balance of the cost of the National Summ…
  6. 29 C.F.R. § 2550.401c-1(g) — Definition of “plan assets”—insurance company general accounts.
    ERISARegulationsAug 12, 2025
    …s to the conduct of all insurers with respect to policies issued to plans on or before December 31, 1998, and differs from the prudence standard set forth in section 404(a)(1)(B) of the Act. Under the prudence standard provided in this paragraph, prudence must be determined by reference to all of the obligations suppor…
  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
    t. Life Ins. Co. v. Harris Trust & Sav. Bank, 510 U.S. 86, 98 (1993). Back to Citation 40.   See BancOklahoma Mortg. Corp. v. Capital Title Co., Inc., 194 F.3d 1089 (10th Cir. 1999) (stating that McCarran-Ferguson Act bars the application of a Federal statute only if (1) the Federal statute does not specifically relate…
  8. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    …expense 2i [Current 2i with new breakouts as indicated] Administrative expenses: (1) [New Breakout (1998 Line 32g(1)] Salaries and allowances (2) [Current 2i(2)] Contract administrator fees (3) [Current 2i(3)] Investment advisory and management fees (4) [New Breakout] IQPA Audit fees (5) [New based on 1998 Line 32g(2)]…
  9. 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…
  10. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    r” a State law is to hinder its operation or “frustrate [a] goal of that law.” Humana Inc. V. Forsyth, 525 U.S. 299, 308 (1999). Back to Citation 113.  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…
  11. 90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974
    ERISAFinal Rules (FR)Jul 1, 2025related by meaning
    977) (“The attention of interested parties is directed to the fact that regulation 2550.408c-2 replaces Interpretive Bulletin 75-6”). Back to Citation 7.  41 FR 3289 (Jan. 22, 1976). Back to Citation 8.  43 FR 47713 (Oct. 17, 1978). Congress subsequently ratified Reorganization Plan No. 4 in 1984. See Sec. 1, Public La…
  12. 87 FR 45204 — Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption)
    ERISAProposed Rules (FR)Proposed Jul 27, 2022related by meaning
    r desires to enter into a party in interest transaction with its plan but leaves the ultimate determination and review to a QPAM. Back to Citation 37.  Proposed Amendment to PTE 84-14, 68 FR 52419, 52423 (Sept. 3, 2003). Back to Citation 38.  For purposes of these changes, the Department used March 1984 and December 20…
  13. DOL Office of Administrative Law Judges — USDOL v. COMPGRAPHIX, INC
    ERISACourt RulingsOct 14, 1999
    …nt. (CX.2). [Page 3] 6. PWBA issued a "ten day" notice letter to Comgraphix on or about October 21, 1998, requesting submission of the missing 1996 IQPA report for Plan 001. (CX. 3). 7. Comgraphix responded by letter dated November 10, 1998, stating that Plan 001 was terminated, the business suspended its operations an…
  14. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998
    …er Searches DMS Search Case Status DOL Home > OALJ > ERISA > USDOL v. Smith, 91-RIS-1 (ALJ Jan. 20, 1998) USDOL/OALJ Reporter USDOL v. Smith, 91-RIS-1 (ALJ Jan. 20, 1998) Date Issued: JAN 20 1998 OALJ Case No: 91-RIS-1 PWBA Case No.: 71-06591 In the Matter of: U.S. DEPARTMENT OF LABOR PENSION AND WELFARE BENEFITS ADMIN…
  15. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    4.   See John Hancock Mut. Life Ins. Co. v. Harris Trust & Sav. Bank, 510 U.S. 86, 98 (1993). Back to Citation 105.   See BancOklahoma Mortg. Corp. v. Capital Title Co., Inc., 194 F.3d 1089 (10th Cir. 1999) (stating that McCarran-Ferguson Act bars the application of a Federal statute only if (1) the Federal statute doe…
  16. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …,982. Description: Pursuant to section 401(a) of the Child Support Performance and Incentive Act of 1998 (CSPIA),[95] the Department of Labor (the Department) and HHS jointly promulgated the National Medical Support Notice Final Rule on December 27, 2000 (65 FR 82128) (NMSN Regulation). The NMSN Regulation simplifies t…
  17. 85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees
    ERISAFinal Rules (FR)Dec 18, 2020related by meaning
    ired notice and comment rulemaking, citing Am. Min. Cong. v. Mine Safety & Health Admin., 995 F.2d 1106, 1112 (D.C. Cir. 1993), and Chao v. Rothermel, 327 F.3d 223, 227 (3d Cir. 2003). The Department disagrees that the factors cited in these cases are satisfied. In this regard, there would be an adequate legislative ba…
  18. 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
    ation, or increase expenditures by the private sector of more than $100 million, adjusted for inflation. ( printed page 43682) K. Federalism Statement Executive Order 13132 (August 4, 1999) outlines fundamental principles of federalism and requires the adherence to specific criteria by Federal agencies in the process o…
  19. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    anagement Association); Comment Letter # 55 (U.S. Chamber of Commerce); Comment Letter # 62 (Investment Company Institute). Back to Citation 29.   See Code section 4975(d) (enumerating several statutory prohibited transaction exemptions); Code section 4975(c)(2) (authorizing Secretary of the Treasury to grant exemption…
  20. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022★ strong match
    ection of information unless it displays a currently valid OMB Control Number. Signed at Washington, DC, this 7th day of November, 2022. Lisa M. Gomez Assistant Secretary, Employee Benefits Security Administration, U.S. Department of Labor. Footnotes 1.  Under Reorganization Plan No. 4 of 1978, 5 U.S.C. App. at 252 (20…