ERISACourt RulingsSep 17, 2026★ strong match
nce leads us to § 1386, which performs two functions. First, it sets forth the calculation for
withdrawal liability for partial withdrawals. 29 U.S.C. § 1386(a). Second, it provides a credit to a withdrawing employer that, like Consu mers, had incurred liability for a prior
partial withdrawal. 29 U.S.C. § 1386(b). Beca…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016★ strong match
…ng the 20
XX-1
plan year.
Line 15b. If Line 15a is greater than zero, enter the aggregate amount of withdrawal liability assessed against these employers. If the withdrawal liability for one or more withdrawing employers has not yet been determined, include the amounts estimated to be assessed against them in the aggre…
ERISAFinal Rules (FR)Apr 8, 2016related by meaning
… notes that Section II(f)(1) prohibits all exculpatory provisions disclaiming or otherwise limiting liability of the Adviser or Financial Institution for a violation of the contract's terms, and Section II(g)(5) prohibits Financial Institutions and Advisers from purporting to disclaim any responsibility or liability fo…
82 FR 7336 — Proposed Best Interest Contract Exemption for Insurance Intermediaries ERISAProposed Rules (FR)Proposed Jan 19, 2017related by meaning
…ection (3) of the proposed definition would require the Financial Institution to maintain fiduciary liability insurance, or unencumbered cash, bonds, bank certificates of deposit, U.S. Treasury Obligations, or a combination of all of these, available to satisfy potential liability under ERISA or the Code as a result of…
86 FR 51488 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Sep 15, 2021★ strong match
total withdrawal liability amounts by date, separately specifying the periodic withdrawal liability amounts and lump sum withdrawal liability amounts. Currently, line 6 of Schedule MB requires filers to provide information about the actuarial assumptions used to determine plan liabilities. The Agencies propose adding a…
85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees ERISAFinal Rules (FR)Dec 18, 2020related by meaning
…n a high standard of integrity and will cast doubt on their ability to act in accordance with the Impartial Conduct Standards. This will allow the Department to give special attention to parties with certain criminal convictions or with a history of egregious conduct regarding compliance with the exemption which should…
81 FR 21089 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs ERISAFinal Rules (FR)Apr 8, 2016related by meaning
… notes that Section II(f)(1) prohibits all exculpatory provisions disclaiming or otherwise limiting liability of the Adviser or Financial Institution for a violation of the contract's terms, and Section II(g)(5) prohibits Financial Institutions and Advisers from purporting to disclaim any responsibility or liability fo…
ERISARegulationsJan 1, 2017★ strong match
…aining the plan. Example.One of the employers contributing to a multiemployer plan engages in heavy construction, another in textile manufacturing, and another in communications. Employee E began his career as an employee of an employer engaged in heavy construction. Later E was employed by an employer in communication…
ERISACode / StatuteJan 6, 2025★ strong match
(b)(7)(A) (A) Withdrawal liability Any amount received by a multiemployer plan in payment of all or part of an employer's withdrawal liability under part 1 of subtitle E of subchapter III shall be considered an amount contributed by the employer to or under the plan. The Secretary of the Treasury may prescribe by regul…
ERISACode / StatuteJan 24, 2020★ strong match
…XI) Extent to which benefits are attributed to service with an employer that failed to pay its full withdrawal liability.
(e)(9)(D)(vii) (vii) In the case of a plan that includes the benefits described in clause (III), benefits suspended under this paragraph shall—
(e)(9)(D)(vii)(I) (I) first, be applied to the maximum…
ERISACourt RulingsSep 29, 2026related by meaning
…epositional phrase— “ from employment or self- employment for an
employer which performs work in an industry traditionally covered by a
Collective Bargaining Agreement” — modified the phrase withdraw
completely . D efen se c ounsel a nswered : “No . It can’t.” Oral Arg. Tr.
at 4:58 – 5:18.
Appellate Case: 25-3160 Docum…
ERISARegulationsJan 1, 2017
(d) (d) Year of service. To the extent that a plan covers employees engaged in the maritime industry, and credits service for such employees on the basis of days of service, such employees who are credited with 125 days of service in the applicable computation period must be credited with a year of service. In the case…
86 FR 57272 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights ERISAProposed Rules (FR)Proposed Oct 14, 2021
…of prohibited transaction exemptions that touched on these issues. See PTE 76-1, part B, concerning construction loans by multiemployer plans; PTE 84-25, issued to the Pacific Coast Roofers Pension Plan; PTE 85-58, issued to the Northwestern Ohio Building Trades and Employer Construction Industry Investment Plan; PTE 8…
87 FR 73822 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights ERISAFinal Rules (FR)Dec 1, 2022
…of prohibited transaction exemptions that touched on these issues.
See PTE 76-1, part B, concerning construction loans by multiemployer plans; PTE 84-25, issued to the Pacific Coast Roofers Pension Plan; PTE 85-58, issued to the Northwestern Ohio Building Trades and Employer Construction Industry Investment Plan; PTE 8…
85 FR 72846 — Financial Factors in Selecting Plan Investments ERISAFinal Rules (FR)Nov 13, 2020
…emp, dated Nov. 23, 1990; and to Mr. Stuart Cohen, dated May 14, 1993; PTE 76-1, part B, concerning construction loans by multiemployer plans; PTE 84-25, issued to the Pacific Coast Roofers Pension Plan; PTE 85-58, issued to the Northwestern Ohio Building Trades and Employer Construction Industry Investment Plan; PTE 8…
85 FR 39113 — Financial Factors in Selecting Plan Investments ERISAProposed Rules (FR)Proposed Jun 30, 2020
…emp, dated Nov. 23, 1990; and to Mr. Stuart Cohen, dated May 14, 1993; PTE 76-1, part B, concerning construction loans by multiemployer plans; PTE 84-25, issued to the Pacific Coast Roofers Pension Plan; PTE 85-58, issued to the Northwestern Ohio Building Trades and Employer Construction Industry Investment Plan; PTE 8…
80 FR 65135 — Interpretive Bulletin Relating to the Fiduciary Standard Under ERISA in Considering Economically Targeted Investments ERISAFinal Rules (FR)Oct 26, 2015
… dated November 23, 1990; and to Mr. Stuart Cohen, dated May 14, 1993; PTE 76-1, part B, concerning construction loans by multiemployer plans; PTE 84-25, issued to the Pacific Coast Roofers Pension Plan; PTE 85-58, issued to the Northwestern Ohio Building Trades and Employer Construction Industry Investment Plan; PTE 8…
ERISACode / StatuteJan 6, 2025related by meaning
(l) (l) Notice of potential withdrawal liability
(l)(1) (1) In general The plan sponsor or administrator of a multiemployer plan shall, upon written request, furnish to any employer who has an obligation to contribute to the plan a notice of— For purposes of subparagraph (B), the term "employer contribution" means, in …
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024
cent of entities with annual receipts less than $15.0 million for the industry Insurance Agencies and Brokerages, NAICS 524210.
See
NAICS Association, Count by NAICS Industry Sectors, https://www.naics.com/business-lists/counts-by-naics-code/.;
Small Business Administration,
Table of Size Standards,
(December 2022),…
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023
ipts less than $15.0 million for the industry Insurance Agencies and Brokerages, NAICS 524210.
See
NAICS Association,
Count by NAICS Industry Sectors, NAICS Association,
https://www.naics.com/business-lists/counts-by-naics-code/;
Small Business Administration,
Table of Size Standards,
Small Business Administration, …