Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to T.C. Memo. 2023-32 (not yet in the library — opens the official source)
28 documents · 0.08sAllIRCERISAPBGCJoint Board
  1. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024★ strong match
    2023. They were published in the Federal Register on November 3, 2023, at 88 FR 75890, 88 FR 75979, 88 FR 76004, and 88 FR 76032. Back to Citation 11.  As defined in Section V(l), Retirement Investor means a Plan, Plan participant or beneficiary, IRA, IRA owner or beneficiary, Plan fiduciary within the meaning of ERISA…
  2. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …stry. Back to Citation 106.  The proposals were released on the Department's website on October 31, 2023. They were published in the Federal Register on November 3, 2023, at 88 FR 75890, 88 FR 75979, 88 FR 76004, and 88 FR 76032. Back to Citation 107.  Proposed Retirement Security Rule, 88 FR 75890 (Nov. 3, 2023). Back…
  3. 88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    … Alert: Observations from Broker-Dealer Examinations Related to Regulation Best Interest, (Jan. 30, 2023), https://www.sec.gov/​file/​exams-reg-bi-alert-13023.pdf. Back to Citation 200.  FINRA, 2023 Report on FINRA's Examination and Risk Monitoring Program, (Jan. 2023), https://www.finra.org/​sites/​default/​files/​202…
  4. 88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02
    ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    tive Order. It has been determined that this proposal is a “significant regulatory action” within the scope of section 3(f)(1) of the Executive Order. Therefore, the Department has provided an assessment of the proposal's potential costs, benefits, and transfers, and OMB has reviewed this proposed amendment pursuant to…
  5. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    …. Back to Citation 363.   SBA, Table of Size Standards, https://www.sba.gov/​sites/​default/​files/​2023-06/​Table%20of%20Size%20Standards_​Effective%20March%2017%2C%202023%20%282%29.pdf, as of March 2023. Back to Citation 364.  Projection using 2023 MLR Data. Back to Citation 365.  Centers for Medicare and Medicaid Se…
  6. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024★ strong match
    PTE 2023-03, Blue Cross and Blue Shield Association Located in Chicago, Illinois (88 FR 11676, Feb. 23, 2023); PTE 2023-04, Blue Cross and Blue Shield of Arizona, Inc., Located in Phoenix, Arizona (88 FR 11679, Feb. 23, 2023); PTE 2023-05, Blue Cross and Blue Shield of Vermont Located in Berlin, Vermont (88 FR 11681, F…
  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
    this provision undermines the careful balance of labor relations in this country and argued that it is preempted by the National Labor Relations Act. After consideration of the comments, the Department has deleted the proposed recordkeeping requirements applicable to Section VII of PTE 86-128. However, as with PTE 202…
  8. TR 2023-01P — Technical Release 2023-01P
    ERISADOL Technical ReleasesJul 25, 2023related by meaning
    governmental plan at 45 CFR 144.103. 78 FR 68240 (Nov. 13, 2013). 26 CFR 54.9812-1(c)(2)(ii); 29 CFR 2590.712(c)(2)(ii); and 45 CFR 146.136(c)(2)(ii). 26 CFR 54.9812-1(c)(2); 29 CFR 2590.712(c)(2); and 45 CFR 146.136(c)(2). 26 CFR 54.9812-1(c)(4); 29 CFR 2590.712(c)(4); and 45 CFR 146.136(c)(4). Pub. L. 116-260, 134 St…
  9. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    …t of the ERISA Advisory Council, June 8, 2016. Back to Citation 88.  Vanguard. “How America Saves.” 2023. Back to Citation 89.  Federal Reserve. “Economic Well-Being of U.S. Households in 2022.” (2023). https://www.federalreserve.gov/​publications/​files/​2022-report-economic-well-being-us-households-202305.pdf. Back t…
  10. 88 FR 31608 — Annual Reporting and Disclosure
    ERISAFinal Rules (FR)May 18, 2023
    … were designated as a major rule for DOL and were published in the Federal Register on February 24, 2023. Although the report to GAO was delivered via the GAO electronic process for CRA submissions [4] on February 24, 2023, the Congressional Record reflects that the House received the final rule on February 28, 2023, 1…
  11. 91 FR 13503 — Retirement Security Rule: Definition of an Investment Advice Fiduciary: Notice of Court Vacatur
    ERISAFinal Rules (FR)Mar 20, 2026★ strong match
    sequence of the courts' vacaturs, the Department, in this document, clarifies its view that the entire preamble of PTE 2020-02 is effectively vacated. What is not ambiguous, however, is that neither district court questioned the procedural aspects of the Department's grant of PTE 2020-02, including the Department's req…
  12. 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
    …to Citation 6.  Enacted on December 29, 2022, as Division T of the Consolidated Appropriations Act, 2023, Public Law 117 328, 136 Stat. 4459 (2022). Back to Citation 7.  As described in Rev. Proc. 2021-30, or any successor guidance). Back to Citation 8.  The term pension plans include both defined contribution plans an…
  13. 88 FR 9408 — Amendment and Restatement of Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Feb 14, 2023related by meaning
    …r 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.  Under Reorganization Plan No. 4 of 1978, 5 U.S.C. App. at 237 (2012), the authority of the Secretary…
  14. 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…
  15. 88 FR 80648 — Hearing on Retirement Security Rule: Definition of an Investment Advice Fiduciary and Associated Prohibited Transaction Exemption Amendments
    ERISAProposed Rules (FR)Proposed Nov 20, 2023
    … testify at the hearing. DATES: The public hearing will be held on December 12 through December 13, 2023, and will continue (if necessary) on December 14, 2023, via WebEx, beginning each day at 9 a.m. EST. ( printed page 80649) Requests to testify at the hearing must be submitted on or before November 29, 2023. ADDRESS…
  16. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …etin-2024.pdf. Back to Citation 105.   Small Business Administration, Table of Size Standards (Mar. 2023), https://www.sba.gov/​sites/​default/​files/​2023-06/​Table%20of%20Size%20Standards_​Effective%20March%2017%2C%202023%20%282%29.pdf. Back to Citation 106.  Projection using 2023 MLR Data. Back to Citation 107.  Cen…
  17. 85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees
    ERISAFinal Rules (FR)Dec 18, 2020related by meaning
    xpressed the view that parties might overwhelm Financial Institutions with requests for information in order to generate claims for use in litigation. Fear of potential litigation, could in turn, they argued, lead to a “culture of quiet” in which employees of Financial Institutions elect not to address compliance issue…
  18. AO 2025-01A — This advisory opinion concerns the application of ERISA’s fiduciary responsibility provisions to a Citigroup program that involves a commitment by Citigroup an…
    ERISADOL Advisory OpinionsJan 31, 2025
    This Advisory Opinion rescinds Advisory Opinion 2023-01A. Dear Mr. DeMatties: On September 29, 2023, the Department of Labor provided you with a letter (Advisory Opinion 2023-01A) setting out the Department's views on the application of certain fiduciary responsibility provisions of Title I of the Employee Retirement I…
  19. 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…
  20. 91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives
    ERISAProposed Rules (FR)Proposed Mar 31, 2026
    … (U.S. May 21, 2025). Back to Citation 89.  CHUBB, Excessive Litigation Over Excessive Plan Fees in 2023 (2023), https://www.chubb.com/​content/​dam/​chubb-sites/​chubb-com/​us-en/​business-insurance/​fiduciary-liability/​pdfs/​excessive-litigation-over-excessive-plan-fees-infographic.pdf. Back to Citation 90.  CHUBB, …