Notice 2012-46 — This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income … IRCNoticesJul 23, 2012★ strong match
plans imposed under section 206(g) of ERISA,[1] as added by the Pension Protection Act of 2006 (PPA ’06), P.L. 109-280, 120 Stat. 780.
II. Background Section 101(j) of ERISA requires the plan administrator of a single-employer defined benefit plan to provide a written notice to plan participants and beneficiaries, gen…
Notice 2024-73 — Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Empl… IRCNoticesOct 21, 2024
o the eligibility rules for ERISA LTPT employees under section 202(c) of ERISA apply to a section 403(b) plan that is not subject to title I of ERISA? A-1: No. Although section 125(a)(2)(B)(i) of the SECURE 2.0 Act provides a conforming amendment to section 403(b)(12)(A) of the Code that references section 202(c) of ER…
IRCCourt RulingsSep 30, 1991★ strong match
… plain language of the statute does not support petitioners’ interpretation of section 407(d)(2) of ERISA. Section 407(d)(2) of ERISA provides that employer real property is property leased to an employer of employees covered by the plan. ERISA sec. 407(d)(2). Here, only the surface rights were leaséd to Farms, Inc., a…
IRCCourt RulingsJun 4, 1984★ strong match
recognition that various provisions of ERISA were enacted in large part to replace the plan disqualification sanction with other pecuniary sanctions. In ERISA, Congress reacted to perceived abuses in the administration of employee benefit plans by establishing new and stricter standards of fiduciary responsibility, by…
90 FR 3092 — Automatic Enrollment Requirements Under Section 414A IRCProposed Rules (FR)Proposed Jan 14, 2025★ strong match
e is intended to satisfy the notice requirements of sections 404(c)(5)(B) and 514(e)(3) of ERISA and sections 401(k)(13)(E) and 414(w)(4) of the Code. On April 29, 2008, the Department of Labor issued Field Assistance Bulletin 2008-03. Q&A-10 of Field Assistance Bulletin 2008-03 explains that the notice required under …
IRCCourt RulingsSep 25, 2000★ strong match
…ed to the Internal Revenue Code by title
II of the Employee Retirement Income Security Act of 1974
(ERISA), Pub. L. 93-406, sec. 2003, 88 Stat. 829, 971. ERISA was
enacted to
protect * * * the interests of participants in employee
benefit plans and their beneficiaries, by requiring the
disclosure and reporting to parti…
IRCCourt RulingsJul 24, 1991★ strong match
…ctment of the Employee Retirement Income Security Act of 1974 (hereinafter sometimes referred to as ERISA), Pub. L. 93-406, 88 Stat. 829, attachments of a participant’s interest in a tax-qualified plan were not prohibited by the Internal Revenue Code. Section 1021(a) of ERISA added Code section 401(a)(13), which requir…
IRCProposed Rules (FR)Proposed May 13, 2026★ strong match
Citation
98.
See
ERISA Advisory Council,
Mandated Disclosure for Retirement Plans—Enhancing Effectiveness for Participants and Sponsors
(Nov. 2017), https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/about-us/erisa-advisory-council/2017-mandated-disclosure-for-retirement-plans.pdf; see also
ERISA Advisory…
75 FR 34538 — Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan Under the Patient Protection and Aff… IRCFinal Rules (FR)Jun 17, 2010
o ERISA section 715 and Internal Revenue Code section 9815) do not apply to grandfathered health plan coverage. Accordingly, the
( printed page 34568) provisions of PHS Act sections 2701, 2702, 2703, 2705, 2706, 2707, 2709 (relating to coverage for individuals participating in approved clinical trials, as added by sect…
IRCCourt RulingsMay 15, 1978related by meaning
… section 3002(c) of the Employee Retirement Income Security Act of 1974 (hereinafter referred to as ERISA) which provides: Regulations prescribed by the Secretary of Treasury under sections 410(a), 411, and 412 of the Internal Revenue Code of 1954 (relating to minimum participation standards, minimum vesting standards,…
80 FR 72192 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec… IRCFinal Rules (FR)Nov 18, 2015
…are Act (and the amendments made by those subtitles, and the incorporation of those amendments into ERISA section 715 and Internal Revenue Code section 9815) do not apply to grandfathered health plan coverage. Accordingly, the provisions of PHS Act sections 2701, 2702, 2703, 2705, 2706, 2707, 2709 (relating to coverage…
IRCFinal Rules (FR)May 23, 2022related by meaning
… U.S.C. 1002(43). The term pooled employer plan does not include a multiemployer plan as defined in ERISA section 3(37) and also does not include a plan established before the date the SECURE Act was enacted unless the plan administrator elects to have the plan treated as a pooled employer plan and the plan meets the E…
T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip… IRCTreasury DecisionsNov 27, 2006related by meaning
… of the Treasury has authority to issue regulations under parts 2 and 3 of subtitle B of title I of ERISA with certain exceptions. Under section 104 of the Reorganization Plan No. 4, the Secretary of Labor retains enforcement authority with respects to parts 2 and 3 of subtitle B of title 1 of ERISA, but, in exercising…
IRCCourt RulingsSep 29, 1992related by meaning
…t of Actuaries (Joint Board) established under the Employee Retirement Income Security Act of 1974 (erisa), Pub. L. 93-406, 88 Stat. 829. Sections 412(c)(3), 6059, and 7701(a)(35) were added to the Internal Revenue Code by ERISA sections 1013(a), 1033(a), and 3043, 88 Stat. 914, 947, 1003, to apply for plan years begin…
IRCProposed Rules (FR)Proposed Dec 3, 2007★ strong match
… Secretary of Labor under section 404(c)(5) of the Employee Retirement Income Security Act of 1974 (ERISA), and (4) participants are provided a notice that satisfies the requirements of section 414(w)(4).
IRCRegulationsJan 14, 2021
…are Act (and the amendments made by those subtitles, and the incorporation of those amendments into ERISA section 715 and Internal Revenue Code section 9815) do not apply to grandfathered health plan coverage. Accordingly, the provisions of PHS Act sections 2701, 2702, 2703, 2705, 2706, 2707, 2709 (relating to coverage…
IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
… of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406 (88 Stat. 829), as amended (ERISA), also provides rules relating to plans maintained by more than one employer. Similar to section 413(c) of the Code, section 210(a) of ERISA states that the minimum participation standards, minimum vesting standard…
T.D. 9447 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover … IRCTreasury DecisionsMar 23, 2009related by meaning
… Secretary of Labor under section 404(c)(5) of the Employee Retirement Income Security Act of 1974 (ERISA).
IRCCourt RulingsJan 27, 1998★ strong match
…ve occurred or
in those circumstances where the Department of Labor has not undertaken a response."
ERISA was enacted in 1974, setting up an administrative
system for employee benefit plans. ERISA section 2(b), 88 Stat.
829, 833, provides that
the policy of this Act [is] to protect interstate
commerce and the interests…
T.C. Memo. 2016-10 — Family Chiropractic Sports Injury & Rehab Clinic, Inc. v. Commissioner IRCCourt RulingsJan 19, 2016related by meaning
…described the antialientation procedures under the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. No. 93-406, 88 Stat.
- 14 -
[*14] 829, 29 U.S.C. sec. 1001 (2006), and the Internal Revenue Code in Gallade
v. Commissioner, 106 T.C. 355, 361 (1996), as follows:
ERISA was enacted to establish "a compreh…