IRCProposed Rules (FR)Proposed Dec 3, 2007★ strong match
)(5)(B) of ERISA are generally the same as under section 414(w)(4), but the Department of Labor (DOL) has interpretative jurisdiction for that notice. Section 902 of PPA ’06 also amended section 514 of ERISA to preempt any State law which would directly or indirectly prohibit or restrict the inclusion in any plan of an…
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 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…
IRCCourt RulingsSep 30, 1991
… 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…
Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”… IRCRevenue ProceduresOct 15, 2018related by meaning
ses, then the amount by which each employee’s account balance is reduced is decreased on a pro rata basis. (See Example 17.)
(2) Examples.
Example 16: Employer E maintains a profit-sharing plan that provides for nonelective contributions. The plan provides for self-directed investments among four investment funds and d…
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…
IRCFinal Rules (FR)Feb 24, 2023★ strong match
… Revenue Service.
Gordon Hartogensis,
Director, Pension Benefit Guaranty Corporation.
Footnotes
1. ERISA sections 103 and 104 broadly set out the content and filing requirements for the annual report under Title I of ERISA. The Form 5500 Annual Return/Report and the DOL's implementing regulations are promulgated throu…
Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… IRCRevenue ProceduresOct 17, 2016related by meaning
ses, then the amount by which each employee’s account balance is reduced is decreased on a pro rata basis. (See Example 17.)
(2) Examples.
Example 16: Employer E maintains a profit-sharing plan that provides for nonelective contributions. The plan provides for self-directed investments among four investment funds and d…
IRCCourt RulingsSep 25, 2000
…r statute
concerning a related subject is significant to show that a
different intention existed”).
ERISA section 404 pertains to fiduciary duties. Under ERISA
section 404(a) a fiduciary shall discharge his duties with the
care of a prudent man and diversify the investments. It is
against this background that we must r…
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,…
IRCCourt RulingsJun 1, 1987
…hibitions of section 4975(c) shall not apply to any transaction which is exempt from section 406 of ERISA by reason of the exemptions within section 408(e) of ERISA. Section 408(e) of ERISA provides that the prohibitions of section 406 of ERISA shall not apply to the acquisition, sale, or lease by a plan of “qualifying…
IRCCourt RulingsDec 8, 1987
…trictions of section 4975(c) shall not apply to any transaction which is exempt from section 406 of ERISA by reason of the exemptions within section 408(e) of ERISA. Section 408(e) of ERISA provides that the prohibitions of section 406 of ERISA shall not apply to the acquisition, sale, or lease by a plan of qualifying …
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).
75 FR 5410 — Interim Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 IRCFinal Rules (FR)Feb 2, 2010
…omments concerning an ICR pertaining to the claims denial notice, because the Department of Labor's ERISA claims procedure regulation (29 CFR 2560.503-1) requires (among other things) ERISA-covered group health plans to provide such disclosures automatically to participants and beneficiaries free of charge. Although no…
IRCCourt RulingsJul 22, 1980related by meaning
…) and sec. 401(a)(4). See also, for example, changes in vesting requirements. Prior to amendment by ERISA, sec. 401(a)(7) demanded that full vesting be provided only upon a corporate plan’s termination or total contribution cessation. In no other circumstances did the Code mandate vesting by the time a participant reac…
IRCCourt RulingsJul 24, 1991
…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…
IRCFinal Rules (FR)May 23, 2022★ strong match
…akeholders.
Benefits of Changes for Pooled Employer Plans. The SECURE Act established a new type of ERISA-covered defined contribution pension plan, the pooled employer plan, that is established and maintained by a pooled plan provider that meets the conditions of the statute. By creating the pooled employer plan struc…
PLR 200117038 — Taxation of Employee Annuities (Taxable v. Not Taxable) IRCPrivate Letter RulingsApr 27, 2001related by meaning
ermit you to contribute a limited amount of money each year to each
employee ’ s SEP-IRA. You do not have to make contributions every year. But if you make contributions, they must be based on a written allocation formula and must not
discriminate in favor of highly compensated employees. When you contribute, you
must …
IRCCourt RulingsJan 9, 1985
n, the maintenance of the loans after the effective date of ERISA is prohibited by the fiduciary responsibility rules. As the court in Donovan stated: In reaching its determination, the court [in Freund] explained that it does not constitute a retroactive application of ERISA to apply ERISA’s fiduciary standards to the…