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56 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005
    …ALTH PLANS Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
  2. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024
    …y authority; (4) A broker or dealer registered under the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.);
  3. I.R.C. § 4975(f)(8)(J)(i)(I) — Tax on prohibited transactions
    IRCCode / StatuteJan 6, 2025
    …(IV) a person registered as a broker or dealer under the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.), (f)(8)(J)(i)(V) (V) an affiliate of a person described in any of subclauses (I) through (IV), or
  4. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
    therwise would be imposed and that meet the requirement of section IV C. of the exemption are not required to provide the notice. Back to Citation 55.  For materials and postage for paper notices. 242,956 notices × 41.8% paper notices × ($0.65 per paper notice)] = $66,011. Electronic notices will be distributed at de m…
  5. ERISA § 408(g)(11)(A)(ii) (29 U.S.C. § 1108) — Exemptions from prohibited transactions
    ERISACode / StatuteJan 6, 2025
    …(iv) a person registered as a broker or dealer under the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.), (g)(11)(A)(v) (v) an affiliate of a person described in any of clauses (i) through (iv), or (g)(11)(A)(vi) (vi) an employee, agent, or registered representative of a person described in clauses (i) through …
  6. 86 FR 55756 — Requirements Related to Surprise Billing; Part II
    IRCProposed Rules (FR)Proposed Oct 7, 2021related by meaning
    4.9815-2719T(a), (c), (d), and (g) published elsewhere in this issue of the Federal Register ]. Par. 3. Section 54.9816-1 is added to read as follows: [The text of proposed § 54.9816-1 is the same as the text of § 54.9816-1T published elsewhere in this issue of the Federal Register ]. Par. 4. Section 54.9816-2(a) and (…
  7. 29 C.F.R. § 2550.408g-1(c)(2)(i)(B) — Investment advice—participants and beneficiaries.
    ERISARegulationsJan 1, 2017
    … (D) A person registered as a broker or dealer under the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.), (c)(2)(i)(E) (E) An affiliate of a person described in paragraphs (c)(2)(i)(A) through (D), or (c)(2)(i)(F) (F) An employee, agent, or registered representative of a person described in paragraphs (c)(2)(i)…
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. U.S. Tax Court — Howard & Anne Slater v. Commissioner
    IRCCourt RulingsJan 11, 2010
    …n 15 of the Securities Act of 1934, ch . 404, 48 Stat . 881 (current version at 15 U .S .C . secs . 78a-78oo (2006 & Supp . 2008)) . " Petitioner held four annuity accounts with Jackson Nationa l Life Insurance Co . During late April and early May of 2005 Ti m Gillis (Mr . Gillis) .of GE Life & Annuity Assurance Co . (…
  10. PBGCCode / StatuteJan 6, 2017
    (b)(2)(B) (B) a subsidiary (as defined for purposes of such Act [15 U.S.C. 78a et seq.]) of a person subject to such reporting requirements. (b)(3) (3) No later than 30 days prior to the effective date of an event described in paragraph (9), (10), (11), (12), or (13) of subsection (c), a contributing sponsor to which t…
  11. Joint BoardRegulationsDec 30, 2016related by meaning
    (d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved. (d)(4)(iv) (iv) Public i…
  12. 91 FR 13503 — Retirement Security Rule: Definition of an Investment Advice Fiduciary: Notice of Court Vacatur
    ERISAFinal Rules (FR)Mar 20, 2026
    …y authority; (4) A broker or dealer registered under the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.); or (5) An entity that is described in the definition of Financial Institution in an individual exemption granted by the Department after the date of this exemption that provides relief for the receipt of co…
  13. Treas. Reg. § 54.4980H-6(a) — Administration and procedure.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) In general. [Reserved]
  14. 88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    …y authority; (4) A broker or dealer registered under the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.); or (5) An entity that is described in the definition of Financial Institution in an individual exemption granted by the Department after the date of this exemption that provides relief for the receipt of co…
  15. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  16. 81 FR 44773 — Best Interest Contract Exemption; Correction
    ERISAFinal Rules (FR)Jul 11, 2016
    …y authority; (4) A broker or dealer registered under the Securities Exchange Act of 1934 (15 U.S.C. 78a
  17. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
    ns, see 29 CFR part 4003, subpart C. Information filed with a request for consideration is governed by OMB control no. 1212-0063. Back to Citation 14.  These situations are intended to mirror the situations of reasonable cause, legal errors, and pendency of PBGC procedures found in 29 CFR part 4007, App., question 21(b…
  18. 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, 2016
    … page 21138) (3) A broker or dealer registered under the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.). (f) “Independent” means a person that: (1) Is not the Adviser or Financial Institution or an Affiliate;
  19. 85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees
    ERISAFinal Rules (FR)Dec 18, 2020
    …y authority; (4) A broker or dealer registered under the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.); or (5) An entity that is described in the definition of Financial Institution in an individual exemption granted by the Department after the date of this exemption that provides relief for the receipt of co…
  20. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026related by meaning
    ments of paragraphs (b)(1) through (3) of this section, the plan or issuer will be in violation of the requirements of this section. (c) Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, will be construed so as to continue to g…