ERISACourt RulingsFeb 3, 2017
d of the 2010 plan year . (CX - 2a). The 202 total number of
participants at the beginning of the 2010 plan year is the same number of participants at the end of plan year 2009. On the Schedule H attached to the 2010 Form 5500 , net as sets
were $2,083,189.00 at the beginnin g of the plan year and $2,249,8 75.00 at the…
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 RulingsMay 28, 2014
tor in the Office of the Chief Accountant, also testified
regarding the changes to the 2010 auditing requirements. TR at 166. Mr. Aron has worked as a Senior Auditor for 24 years in the division that handles the audits that accompany Form 5500
filings. Id. He referred the Court to Complainant’s Exhibit 15, also known a…
ERISADOL Technical ReleasesJun 22, 2011
orm Model Act is the version in place on July 23, 2010. This version of the NAIC Uniform Model Act is available at www.dol.gov/ebsa and cciio.cms.gov. While the preemption provisions of ERISA ordinarily would prevent a State external review process from applying to most self-insured plans, the preamble to the July 2010…
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…
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…
ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
urces) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. The ICRs in the VFC Program and PTE 2002-51 are currently approved under OMB Control Number 1210-0118. A copy of the ICRs may be obtained by contacting the office listed…
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…
78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAFinal Rules (FR)Mar 1, 2013related by meaning
tent to deceive or defraud plans and their participants and beneficiaries or other actions that endanger the public welfare. As an example, in
U.S.
v. William Madison Worthy,
No. 7:11-cr-00487-HMH (D. S.C. 2011), Mr. Worthy, who owned the TPA providing services to the MEWA, pleaded guilty for diverting almost $1 millio…
76 FR 18649 — Technical Revisions to Actuarial Information on Form 5500 Annual Return/Report for Pension Plans Electing Funding Alternatives Under Pension Relief Act of 2010 ERISAFinal Rules (FR)Apr 5, 2011
…ion) of the Form 5500 Annual Return/Report of Employee Benefit Plan have been adopted in IRS Notice 2010-83 (2010-51 I.R.B. 862) and IRS Notice 2011-3 (2011-2 I.R.B. 263) to reflect funding relief alternatives retroactively available to defined benefit pension plans under the Preservation of Access to Care for Medicare…
ERISADOL Technical ReleasesMar 18, 2011
partments published interim final regulations implementing PHS Act section 2719 on July 23, 2010, at 75 FR 43330 (the 2010 interim final regulations). On September 20, 2010, the Department of Labor issued Technical Release 2010-02 (T.R. 2010-02), which set forth an enforcement grace period for compliance with certain n…
ERISACourt RulingsJun 26, 2013
IS - 80 (ALJ, Nov. 15, 2010).
53
U.S. Dep’t of Labor, EBSA v. Frontier Contracting Inc. , 2010 - RIS - 72, slip op. at 3 (ALJ, Feb. 8, 2012) (granting summary decision in favor of EBSA, which argued that “filing a compliant 2006 return five years after the deadline
does not demonstrate a willingness to comply.”).
54
U.…
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…
82 FR 56545 — 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)Nov 29, 2017related by meaning
y should include a corresponding extension of Field Assistance Bulletin 2017-02. As firms are already subject to the Impartial Conduct Standards . . . we believe a corresponding extension of FAB 2017-02 will benefit financial service providers without harming retirement investors, while retaining enforcement powers for…
ERISADOL Technical ReleasesMar 15, 2013
…related provisions of the Patient Protection and Affordable Care Act, Public Law 111-148 (March 23, 2010) and the Health Care and Education Reconciliation Act, Public Law 111-152 (March 30, 2010) (known collectively as the Affordable Care Act).(1) Section 2719 of the PHS Act sets forth standards for group health plans …
ERISADOL Technical ReleasesSep 20, 2010
…. The Departments published interim final regulations implementing PHS Act section 2719 on July 23, 2010, at 75 FR 43330 (the interim final regulations).
The Department issued Technical Release 2010-01 on August 23, 2010, relating to interim procedures for self-insured plans with respect to the Federal external review …
88 FR 9408 — Amendment and Restatement of Voluntary Fiduciary Correction Program ERISAProposed Rules (FR)Proposed Feb 14, 2023related by meaning
of section 305 as it affects EPCRS that should be taken into account by the Department in making further revisions to the VFC Program and PTE 2002-51. Signed at Washington, DC, this 1st day of February, 2023.
Lisa M. Gomez,
Assistant Secretary, Employee Benefits Security Administration, Department of Labor.
Footnotes
1…
91 FR 13503 — Retirement Security Rule: Definition of an Investment Advice Fiduciary: Notice of Court Vacatur ERISAFinal Rules (FR)Mar 20, 2026related by meaning
et seq.), because it does not contain a collection of information as defined in 44 U.S.C. 3502(3).
The Congressional Review Act, 5 U.S.C. 801
et seq., generally provides that before certain actions may take effect, the agency promulgating the action must submit a report, which includes a copy of the action, to each Hou…
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
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
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