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  1. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022★ strong match
    …aid Contributions. Pay to the trust (A) the Principal Amount, and, where applicable, any penalties, late fees, or other charges necessary to prevent a lapse in coverage due to the failure to make timely payments, and (B) Lost Earnings on the Principal Amount as described in section 5(b). The Loss Date for such contribu…
  2. 90 FR 4192 — Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025★ strong match
    …aid Contributions. Pay to the trust (A) the Principal Amount, and, where applicable, any penalties, late fees, or other charges necessary to prevent a lapse in coverage due to the failure to make timely payments, and (B) the greater of ( 1) Lost Earnings on the Principal Amount or ( 2) Restoration of Profits resulting …
  3. 75 FR 2068 — Definition of “Plan Assets”-Participant Contributions
    ERISAFinal Rules (FR)Jan 14, 2010★ strong match
    …the employer's general assets—will also accommodate these other timing issues raised by commenters. Deposit-by-Deposit Basis One commenter asked whether a failure to meet the safe harbor during one payroll period will result in application of the general rule for determining when participant contributions are plan asse…
  4. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. MERSKIN & MERSKIN, P.C.
    ERISACourt RulingsApr 27, 1995
    …re required to be filed between arch 23, 1992 and September 30, 1992. A one thousand dollar ( ,000) late fee was to be included with each overdue report filed under this procedure. In accordance with the USDL 92-158 procedure, the Respondent filed its Forms 5500 for the fiscal years 1988 through 1991 on September 30, 1…
  5. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. CURRENT DEVELOPMENT CORPORATION
    ERISACourt RulingsFeb 22, 2000
    … - 13) These finalized Form 5500 C/R's were due on November 13, 1998, and were, therefore five days late for the submission, and in technical non-compliance. No reasons were stated for the late submissions, and there was no evidence presented that an extension had been sought for the late submissions.
  6. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016★ strong match
    se contributions and the interest calculated as described in the preceding sentence are excluded from the value of assets reported in Lines 2a and 2b. Interest adjustment for contributions representing late required quarterly installments—installments due after the valuation date. If the full amount of a required insta…
  7. 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
    …heir cases are pending before the administrative law judge.” 48 However, the mitigating effect of a late filing must have some outer limit. 49 While participants and beneficiaries may well have an interest in obtaining even late-filed annual reports, it is difficult to imagine that by 2013 a plan participant would sign…
  8. AO 2025-03A — Concluding that the deferred incentive compensation program offered by Morgan Stanley Smith Barney LLC qualifies as an exempt "bonus program" under 29 C.F.R. §…
    ERISADOL Advisory OpinionsSep 9, 2025related by meaning
    …bility, involuntary termination or government service, is not the sort of deferral of income contemplated by ERISA section 3(2)(A ). As described above, the program does not involve the systematic deferral of payments to the termination of covered employment or beyond, which would preclude the deferred incentive compen…
  9. TR 1997-02 — Technical Release 97-02
    ERISADOL Technical ReleasesJul 1, 1997
    the circumstances under which these individuals cannot be treated as late enrollees for purposes of applying a preexisting condition exclusion period. Any individual to whom coverage has not been made available before the effective date of HIPAA because of a health status-related factor, and who enrolls when first elig…
  10. ERISA § 303(c)(7)(D)(ii) (29 U.S.C. § 1083) — Minimum funding standards for single-employer defined benefit pension plans
    ERISACode / StatuteJan 6, 2025related by meaning
    (c)(7)(D)(ii) (ii) Amounts set aside for nonqualified deferred compensation If during any calendar year assets are set aside or reserved (directly or indirectly) in a trust (or other arrangement as determined by the Secretary of the Treasury), or transferred to such a trust or other arrangement, by a plan sponsor for p…
  11. 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, 2024
    …: Assume a customer opens a new Individual Retirement Plan and invests in a one-year certificate of deposit that returns 2.0%. The one-year certificate of deposit that returns 2.0% is also available to an Individual Retirement Plan established at the same time in accordance with the QTA Regulation. This is a permissibl…
  12. 85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees
    ERISAFinal Rules (FR)Dec 18, 2020
    …ued or guaranteed by a government-sponsored enterprise (GSE), municipal securities, certificates of deposit, and interests in Unit Investment Trusts. In response to one commenter's specific question as to whether the term “certificates of deposit” includes brokered certificates of deposit, the Department clarifies that…
  13. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. MICHAEL M. MAGUIRE, PLAN ADMINISTRATOR
    ERISACourt RulingsNov 4, 1994
    …eports. PWBA now intends to identify and penalize those plan administrators who file annual reports late or not at all. ... Under PWBA's expanded penalty assessment program, the following penalties may be assessed against welfare plan administrators. -- Late filers -- plan administrators who voluntarily file annual rep…
  14. 81 FR 92639 — Savings Arrangements Established by Qualified State Political Subdivisions for Non-Governmental Employees
    ERISAFinal Rules (FR)Dec 20, 2016related by meaning
    te). Back to Citation 30.   See, e.g., Comment Letter #19 (Georgetown University Center for Retirement Initiatives). Back to Citation 31.   See, e.g., Comment Letter #9 (New York City Comptroller). Back to Citation 32.  81 FR 59470 (August 30, 2016). Back to Citation 33.   See, e.g., Comment Letter #12 (AFL-CIO); Comme…
  15. TR 1997-01 — Technical Release 97-01
    ERISADOL Technical ReleasesJul 1, 1997
    …5 of the Code. Pursuant to the rules of section 125, an employee can elect to reduce the employee's salary in order to pay for health FSA coverage without the employee having to include that portion of the salary in gross income. Commonly, the maximum benefit payable under a health FSA for any year is equal to the amou…
  16. ERISA § 411(d) (29 U.S.C. § 1111) — Persons prohibited from holding certain positions
    ERISACode / StatuteJan 4, 1995
    (d) (d) Salary of person barred from employee benefit plan office during appeal of conviction Whenever any person— any salary which would be otherwise due such person by virtue of such office or position, shall be placed in escrow by the individual or organization responsible for payment of such salary. Payment of such…
  17. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024
    …unions.[70] In 2017, the GAO estimated that approximately two percent of credit unions have private deposit insurance.[71] Based on this estimate, the Department estimates that there are approximately 95 credit unions with private deposit insurance and 4,740 credit unions in total.[72] In the proposal, the Department e…
  18. 29 C.F.R. § 2510.3-102(f) — Definition of “plan assets”—participant contributions.
    ERISARegulationsJan 1, 2017related by meaning
    …held employee contributions to the plan. The amount of the total withheld employee contributions is deposited with the trust that is maintained under the plan on the 7th business day following the date on which the employees are paid. Under the safe harbor in paragraph (a)(2) of this section, when the participant contr…
  19. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019★ strong match
    …rred to as a solo 401(k). As an ( printed page 37540) employee, a self-employed individual may make salary deferrals up to the lesser of 100 percent of compensation or $19,000 in 2019.[137] They also can make nonelective contributions up to 25 percent of compensation provided that, when added to any salary deferrals, t…
  20. DOL EBSA (final agency order) — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. NORTHWESTERN INSTITUTE OF PSYCHIATRY
    ERISACourt RulingsJul 26, 1995
    …eport was so rejected, NIP was a nonfiler and therefore eligible under the Grace Period program for late and non-filers, as promulgated in the DOL's April 20, 1992 notice in the Federal Register as extended by its July 24, 1992 Federal Register notice to plan administrators who filed late annual reports prior to the ef…