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74 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  2. 29 C.F.R. § 2570.6 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
  3. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
    ERISAProposed Rules (FR)Proposed Feb 25, 2026★ strong match
    * PART 2560—RULES AND REGULATIONS FOR ADMINISTRATION AND ENFORCEMENT 4. The authority citation for part 2560 continues to read as follows: Authority: 29 U.S.C. 1132, 1135, and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Section 2560.503-1 also issued under 29 U.S.C. 1133. Section 2560.502c-7 also iss…
  4. T.C. Memo. 1995-501 — James E. & Cynthia R. Copley v. Commissioner
    IRCCourt RulingsOct 17, 1995
    …0- -0Miscellaneous -0- 14.00 -0- 14.00 Pool service -0- 629.50 -0- 629.50 12 Depreciation 14,969.00 296.00 296.00 -0- Total 28,939.91 7,147.83 4,591.86 2,555.97 The Charleston Property: 1989
  5. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  6. 29 C.F.R. § 2570.91(n) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (n) (n) 502(c)(5) civil penalty proceeding means an adjudicatory proceeding relating to the assessment of a civil penalty provided for in section 502(c)(5) of ERISA;
  7. Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona…
    IRCNoticesModified Dec 22, 2008
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
  8. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  9. 88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    …-1 2,594,856 2,594,856 763 763 PTE 77-4 0 0 0 0 PTE 80-83 0 0 0 0 PTE 83-1 0 0 0 0 PTE 1986-128 444,296 444,296 242 242 Total 247,970,380 212,694,976 22,459 6,657 Note: The sum of the columns may not sum to total due to rounding. Preliminary Assumptions and Cost Estimate Inputs The Department also assumes affected enti…
  10. Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4…
    IRCNoticesObsolete Dec 26, 2007
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
  11. 75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8)
    ERISAFinal Rules (FR)Feb 26, 2010related by meaning
    it plans, and as such have no implications for the States or the relationship or distribution of power between the national government and the States. ( printed page 8800) List of Subjects 29 CFR Part 2560 Employee benefit plans Employee Retirement Income Security Act Law enforcement Pensions 29 CFR Part 2570 Administr…
  12. 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 …
  13. Court of Appeals for the Fourth Circuit — Richard Kelly v. Altria Client Services, LLC
    ERISACourt RulingsAug 10, 2026
    …plan gives the administrator the authority to delegate or assign its authority to carry out certain USCA4 Appeal: 25-1350 Doc: 89 Filed: 08/10/2026 Pg: 14 of 21 15 responsibilities with respect to the plan . J.A. 364. And the plan states that the administrator has “assigned certain duties to the Third - Party Recordkee…
  14. Court of Appeals for the Fourth Circuit — Richard Kelly v. Altria Client Services, LLC
    ERISACourt RulingsAug 10, 2026
    …plan gives the administrator the authority to delegate or assign its authority to carry out certain USCA4 Appeal: 25-2080 Doc: 59 Filed: 08/10/2026 Pg: 14 of 21 15 responsibilities with respect to the plan . J.A. 364. And the plan states that the administrator has “assigned certain duties to the Third - Party Recordkee…
  15. 29 C.F.R. § 2570.133 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  16. T.C. Memo. 2012-346 — Esmat Zaklama, Deceased v. Commissioner
    IRCCourt RulingsDec 18, 2012
    1 BOA3886 FFB0488 FFB2740 Total Deposits $3,206 $28,531 $400,296 $157,654 $589,687 Less: Transfers between accounts (1,200) (10,000) (25,000) (30,500) (66,700) Nontaxable items -0- -0- -0- (1,128) (1,128) Unreported income (2,000) (5,520) (15,000) -0- (22,520) Miscellaneous small deposits (6) -0- -0- -0- (6) Rental inc…
  17. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    ns were made negligently or intentionally.”) (emphasis added); see Mathews v. Chevron Corp., 362 F.3d 1172, 1183 (9th Cir. 2004). Back to Citation 37.  84 FR 33348, note 303. The Department observes that this requirement is also consistent with, for example, the requirement under section 206 of the Advisers Act, which …
  18. T.C. Summary Opinion 2005-127 — Timothy J. Glenn v. Commissioner
    IRCCourt RulingsAug 16, 2005
    ibed guidelines in Rev. Proc. 2003-61, 2003-2 C.B. 296, 8 to - 18 - 8 (...continued) 1 C.B. 447, and is effective either for requests for relief filed on or after Nov. 1, 2003, or for requests for which no preliminary determination letter was issued as of Nov. 1, 2003. In the present case, the request for relief was st…
  19. 29 C.F.R. § 2570.2 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  20. T.C. Memo. 2008-17 — Herbert & Christine Bangs v. Commissioner
    IRCCourt RulingsJan 31, 2008
    , Fam . Law sec . 8205 by Acts 1984, ch . 296, secs . 1 and 2),27 did not authoriz e Maryland courts to transfer ownership of an interest in a pension plan as part of a divorce settlement . See generally Klingenberg v . Klingenberg , 675 A .2d 551, 555-556 (Md . 1996) . It was no t until 1986 that the legislature of th…