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
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…
ERISACourt RulingsJun 26, 2013
…by January 30, 2013, I
consider it to be an undisputed fact.
- 5 -
Undisputed Facts Relevant to the 2007 Plan Year
16. Plan 001 had in excess of 100 participants during the 2007 plan year.
17. HOE filed the 2007 annual report on October 15, 2008, but the report did not include
the required IQPA report. (CX 10).
18. On …
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…
76 FR 66136 — Investment Advice-Participants and Beneficiaries ERISAFinal Rules (FR)Oct 25, 2011
….,
Profit Sharing/401(k) Council of America,
50th Annual Survey of Profit Sharing and 401(k) Plans
(2007); and Julie Agnew, Personalized Retirement Advice and Managed Accounts: Who Uses Them and How Does Advice Affect Behavior in 401(k) Plans?,
Center for Retirement Research Working Paper 2006-9 (2006).
Back to Citatio…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
Act of 1977
Penalty Conversion Table
30 CFR 100.3(G)
2007
72 FR 13592
112
60,000
112
70,000
127
68,300.
MSHA
Federal Mine Safety & Health Act of 1977 Minimum Penalty for any order issued under 104(d)(1) of the Mine Act
30 CFR 100.4(a)
2007
72 FR 13592
2,000
2,000
2,277
MSHA
Federal Mine Safety & Health Act of 1977
Min…
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…
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
burden for this new condition because it is expected to be de minimis and included in other notices sent to the Department.
G. Paperwork Reduction Act In accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), the Department solicited comments concerning the information collection requireme…
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
failure to maintain the required records with respect to a given transaction or set of transactions does not affect the relief for other transactions. The Department has accepted these comments and made the requested revisions. Thus, the Department specifically clarified that “[f]ailure to maintain the required records…
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
nd in its text, PTE 2020-02 has been broadly amended to encompass compensation for advice irrespective of the product recommended.
Back to Citation
6. ERISA section 408(a) and Code section 4975(c)(2), expressly permit the Department (through the Reorganization Plan No. 4 of 1978) to grant “a conditional or uncondition…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016
ng after December 31, 2007.
2. Part III, Line 17, determined as if PPA provisions were effective for all plan years beginning after December 31, 2007. 3. Part V, determined as if PPA provisions were effective for all plan years beginning after December 31, 2007.
4. If the minimum required contribution for any year was …
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…
DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL RE… ERISACourt RulingsNov 30, 2016
…l activities (whether or not an essential
government function).” 26 U.S.C. § 414(d.).
20
IRS Notice 2007-67, 2007-35 I.R.B. 467 (Aug. 27, 2007) extended the transitional relief period indefinitely.
- 14 -
government] from the first day of the first plan year beginning on or after August 17,
2006.” IRS Notice 2006-89, 2…
75 FR 41600 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAFinal Rules (FR)Jul 16, 2010
…fits of Brokers in the Mutual Fund Industry, Social Science Research Network Abstract 616981 (Sept. 2007). Mercer Bullard
et al.,
Investor Timing and Fund Distribution Channels, Social Science Research Network Abstract 1070545 (Dec. 2007). Xinge Zhao, The Role of Brokers and Financial Advisors Behind Investment Into Lo…
ERISAFinal Rules (FR)Apr 8, 2016
…certain bank activities); Regulation R, Securities Exchange Act Release No. 34-56501 (September 24, 2007), 72 FR 56514 (Oct. 3, 2007),
www.sec.gov/rules/final/2007/34-56501.pdf
and Securities Exchange Act Release No. 34-56502 (Sept. 24, 2007) 72 FR 56562 (Oct. 3, 2007),
www.sec.gov/rule/final/2007/34-56502.pdf;…
ERISADOL Technical ReleasesDec 8, 2011related by meaning
Revised Interim Policy on Electronic Disclosure Under 29 CFR 2550.404a-5
December 8, 2011
Printable Version
Introduction
88 FR 87968 — Definition of “Employer”-Association Health Plans ERISAProposed Rules (FR)Proposed Dec 20, 2023
…-25 (Oct. 31, 1996), 2001-04A (Mar. 22, 2001), 2003-13A (Sept. 30, 2003), 2003-17A (Dec. 12, 2003), 2007-06A (Aug. 16, 2007), 2012-04A (May 25, 2012), and 2019-01A (July 8. 2019).
See also
89 FR 34106 — Definition of “Employer”-Association Health Plans ERISAFinal Rules (FR)Apr 30, 2024
…-25 (Oct. 31, 1996), 2001-04A (Mar. 22, 2001), 2003-13A (Sept. 30, 2003), 2003-17A (Dec. 12, 2003), 2007-06A (Aug. 16, 2007), 2012-04A (May 25, 2012), and 2019-01A (July 8. 2019). S
ee also
ERISADOL Technical ReleasesSep 13, 2011related by meaning
or logging onto a secure continuous access Website housing plan information, using such e-mail address as the username.
C. Scope of Technical Release. This Technical Release establishes a temporary enforcement policy until the Department issues further guidance in this area. Under this policy, the Department will not t…
82 FR 57664 — 18-Month Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transac… ERISAFinal Rules (FR)Dec 7, 2017related by meaning
, correct footnote 66 to read “
See, e.g.,
Comment Letter #121 (HSBC North America Holdings Inc.); Comment Letter #124 (Morgan, Lewis & Bockius LLP).” 2. On page 56559, second column, add the following language to the end of Congressional Review Act discussion: “Although the CRA generally requires that major rules beco…
ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
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…