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Go to T.C. Memo. 1999-279 (not yet in the library — opens the official source)
61 documents · 0.09sAllIRCERISAPBGCJoint 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 matter, and conclude that he did deposit the check in the said mailbox on Thursday, December 31, 1999, at on or about 4:30 p.m.; that it was not picked-up on that date, and that, due to the intervening New Year' s holiday on Friday, January 1, 1999, and the weekend of January 2 and 3, 1999, the pick-up was not made …
  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
    proposal and updated economic analysis. The first proposed amendment to the rule was withdrawn on April 20, 2015, see80 FR 21927. Back to Citation 10.  Subsequent to the issuance of these regulations, Reorganization Plan No. 4 of 1978, 5 U.S.C. App. (2010), divided rulemaking and interpretive authority between the Secr…
  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
    Underwriter” is defined in the same manner as that term is defined in section 2(a)(29) of the Investment Company Act of 1940 (15 U.S.C. 80a-2(a)(29)). (n) The term “relative” means a “relative” as that term is defined in ERISA section 3(15) (or a “member of the family” as that term is defined in Code section 4975(e)(6)…
  4. 89 FR 32346 — Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128
    ERISAFinal Rules (FR)Apr 25, 2024★ strong match
    …o 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 to the business of insurance; (2) a State statute has been enacted for the …
  5. 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…
  6. 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…
  7. DOL Office of Administrative Law Judges — USDOL v. COMPGRAPHIX, INC
    ERISACourt RulingsOct 14, 1999
    …partment of Labor Office of Administrative Law Judges Heritage Plaza Bldg. - Suite 530 111 Veterans Memorial Blvd etairie, LA 70005 (504) 589-6201 (504) 589-6268 (FAX) DATE: October 14, 1999 CASE NO.: 1999-RIS-53 In the Matter of U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION, Complainant v. COMP…
  8. 88 FR 11793 — Annual Reporting and Disclosure
    ERISAFinal Rules (FR)Feb 24, 2023
    Agencies in estimating burden related to the Form 5500 Annual Return/Report since 1999. See 65 FR 21068, 21077-78 (Apr. 19, 2000); Borden, William S., Estimates of the Burden for Filing Form 5500: The Change in Burden from the 1997 to the 1999 Forms, Mathematica Policy Research, submitted to DOL May 25, 1999.[46] The c…
  9. 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
    an]. If the terms of the class exemption are met, [Insert Name of Applicant] will qualify for relief from the excise taxes that would otherwise apply. One of the requirements for excise tax relief is for [Insert Name of Applicant] to provide you with this notice so you have an opportunity to provide comments to EBSA ab…
  10. 90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974
    ERISAFinal Rules (FR)Jul 1, 2025★ strong match
    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…
  11. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024★ strong match
    …inder 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 Code section 4975 to …
  12. 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…
  13. 86 FR 51284 — Annual Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Sep 15, 2021
    … been used by the Agencies in estimating burden related to the Form 5500 Annual Return/Report since 1999. See65 FR 21068, 21077-78 (Apr. 19, 2000); Borden, William S., Estimates of the Burden for Filing Form 5500: The Change in Burden from the 1997 to the 1999 Forms, Mathematica Policy Research, submitted to DOL May 25…
  14. 81 FR 47496 — Annual Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    … been used by the Agencies in estimating burden related to the Form 5500 Annual Return/Report since 1999. See65 FR 21068, 21077-78 (Apr. 19, 2000); Borden, William S., Estimates of the Burden for Filing Form 5500: The Change in Burden from the 1997 to the 1999 Forms, Mathematica Policy Research, submitted to DOL May 25…
  15. 87 FR 45204 — Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption)
    ERISAProposed Rules (FR)Proposed Jul 27, 2022related by meaning
    …to Citation 45.  2 U.S.C. 1501 et seq. (1995). 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.
  16. DOL Office of Administrative Law Judges — United States Department of Labor, Pension and Welfare Benefits Administration
    ERISACourt RulingsJun 9, 2000
    … order to protect the pecuniary interests of the people covered under these plans. 29 U.S.C. § 1001(1999). As such, ERISA requires administrators of employee benefits plans to file an annual report for each employee benefit plan covered including an IQPA for the plan year. 29 U.S.C. § 1023(1999). ERISA further requires…
  17. 91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives
    ERISAProposed Rules (FR)Proposed Mar 31, 2026
    …ndent professional advisors”); Harley v. Minn. Mining & Mfg. Co., 42 F. Supp. 2d 898, 907 (D. Minn. 1999), aff'd sub nom. Harley v. Minn. Min. & Mfg. Co., 284 F.3d 901 (8th Cir. 2002) (“[(“[I]f ]f a fiduciary lacks the education, experience, or skills to be able to conduct a reasonable, independent investigation and ev…
  18. DOL Office of Administrative Law Judges — USDOL, EBSA v. PLAN ADMINISTRATOR, HOME OF ECONOMY 401(K) PLAN, HOME OF ECONOMY, INC.
    ERISACourt RulingsJun 26, 2013
    …es, LTD , 2005 - RIS - 00115 (ALJ, Oct. 19, 2006); U.S. Dep’t of Labor, PWBA v. Compgraphix, Inc. , 1999 - RIS - 53 (A LJ, Oct. 14, 1999). 46 U.S. Dep’t of Labor, EBSA v. Dutch American Import Co. , 2009 - RIS - 14, slip op. at 9 (ALJ, Jan. 6, 2010); see also U.S. Dep’t of Labor, EBSA v. P.E.C. Contracting Engineers , …
  19. 75 FR 53172 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans
    ERISAProposed Rules (FR)Proposed Aug 30, 2010related by meaning
    he same investment manager, and the execution of certain foreign exchange transactions between a plan and a bank or broker-dealer. Back to Citation 3.  Additional information concerning the requirements for obtaining administrative relief under PTE 96-62 (as amended) may be obtained by accessing the complete text of th…
  20. 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
    nd that the Department may request such information. (4) Failure to maintain the required records necessary to determine whether ( printed page 76045) the conditions of this exemption have been met will result in the loss of the exemption only for the transaction or transactions for which records are missing or have no…