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72 documents · 0.32sAllIRCERISAPBGCJoint Board
  1. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BRICKLAYERS & ALLIED CRAFTSMEN, LOCAL #7, PENSION PLAN
    ERISACourt RulingsApr 28, 1995
    …nefits for qualifying members. (TR 33). (4) Respondent Plan was an employee benefit plan covered by ERISA § 4(a), 29 U.S.C. § 1003(a). (5) Due to its size (over 100 participants) the Plan was required to file the full Form 5500 annual report. (6) The Respondent was the Plan Administrator of the Plan within the meaning …
  2. ERISACode / StatuteJan 6, 2017related by meaning
    (b)(5) (5) such plan is an excess benefit plan (as defined in section 1002(36) of this title) and is unfunded.
  3. ERISA § 204(l) (29 U.S.C. § 1054) — Benefit accrual requirements
    ERISACode / StatuteJan 6, 2025related by meaning
    (l) (l) Cross reference For special rules relating to plan provisions adopted to preclude discrimination, see section 1053(c)(2) of this title.
  4. ERISA § 408(g)(8) (29 U.S.C. § 1108) — Exemptions from prohibited transactions
    ERISACode / StatuteJan 6, 2025related by meaning
    (g)(8) (8) Standards for presentation of information (g)(8)(A) (A) In general The requirements of this paragraph are met if the notification required to be provided to participants and beneficiaries under paragraph (6)(A) is written in a clear and conspicuous manner and in a manner calculated to be understood by the av…
  5. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
  6. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RHODE ISLAND BRICKLAYERS & ALLIED CRAFTSMEN PENSION FUND
    ERISACourt RulingsMay 30, 1995
    …ntal statements or schedules required by the Form 5500. 29 C.F.R. §2520.103-1(b)(1). Section 502 of ERISA provides the Secretary with the power to take civil action against an administrator who fails to comply with the reporting provisions of the Act. 29 U.S.C. 1132. The Secretary may assess a civil penalty of up to $1…
  7. ERISA § 107 (29 U.S.C. § 1027) — Retention of records
    ERISACode / StatuteJan 5, 2015
    …ubject to such a requirement but for an exemption or simplified reporting requirement under section 1024(a)(2) or (3) of this title shall maintain a copy of such report and records on the matters of which disclosure is required which will provide in sufficient detail the necessary basic information and data from which …
  8. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BOARD OF TRUSTEES OF THE TEAMSTERS LOCAL 841 SEVERANCE PLAN
    ERISACourt RulingsJul 10, 1995
    Income Security Act of 1974, ( ERISA or the Act ), 29 U.S.C. §§1021(b)(4) and 1024(a)(1)(A), and implementing regulations, 29 C.F.R. §§2520.103-1 and 2520.104a-5, by its failure to file an annual report for the Plan s 1992 plan year that contained a report of an independent qualified public accountant ( IQPA Report ) …
  9. ERISA § 307 (29 U.S.C. § 1085b) — §§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784
    ERISACode / StatuteJan 5, 2015related by meaning
    §§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784
  10. 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…
  11. 91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives
    ERISAProposed Rules (FR)Proposed Mar 31, 2026
    …v. Pol'y Comm., 137 F.4th 1015, 1024 (9th Cir. 2025), cert. granted, No. 25-498 (Jan. 16, 2026) (“ `ERISA fiduciaries are not required to adopt a riskier strategy simply because that strategy may increase returns.' To the contrary, courts have routinely rejected claims that an ERISA fiduciary can violate the duty of pr…
  12. 78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans
    IRCFinal Rules (FR)Dec 26, 2013
    … 12 CFR 226.42(b)(1) and (2). Back to Citation 130.   See id.; see also12 U.S.C. 2602(3) and 24 CFR 1024.2. Back to Citation 131.  12 CFR 1024.2. Back to Citation 132.   See 12 CFR 1002.14. Back to Citation 133.   See 12 CFR 1002.14, comment 14(b)(3)-3.iv. Back to Citation 134.   See 24 CFR 201.10(b)(1). Back to Citati…
  13. 88 FR 88494 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges
    IRCFinal Rules (FR)Dec 21, 2023
    … U.S.C. 603(c) and 13 CFR 121.903(c) in a memo dated June 4, 2020. Back to Citation 142.  29 U.S.C. 1024(a)(2). Back to Citation 143.  29 U.S.C. 1024(a)(3). Back to Citation 144.   Id. Back to Citation 145.  29 CFR 2520.104-20, 2520.104-21, 2520.104-41, 2520.104-46, and 2520.104b-10. Back to Citation 146.  13 CFR 121.2…
  14. 70 T.C. 214; 1 Employee Benefits Cas. (BNA) 1835 — Automated Packaging Systems, Inc. v. Commissioner
    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,…
  15. 81 FR 19086 — Amendments to the Definition of Broker or Dealer in Securities
    IRCProposed Rules (FR)Proposed Apr 4, 2016
    …on 34.   See 31 CFR 1020.210, 1020.320, 1021.210, 1021.320, 1022.210, 1022.320, 1023.210, 1023.320, 1024.210, 1024.320, 1025.210, 1025.320, 1026.210, and 1026.320, respectively. Back to Citation 35.  31 CFR 1020.410(a) (recordkeeping requirements for banks); 31 CFR 1010.410(e) (recordkeeping requirements for nonbank fi…
  16. Rev. Rul. 2022-2 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, for th…
    IRCRevenue RulingsJan 24, 2022
    …odifies Rev. Proc. 2022-5 to allow for the new electronic submission process on www.pay.gov of Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code. This revenue procedure also provides a 90-day transition relief period, during which paper Form 1024 and le…
  17. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  18. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    …arity of its rules and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). PBGC's legal authority for this rulemaking comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERIS…
  19. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025
    …printed page 6895) and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). Legal authority for this action comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERISA (Premium …
  20. ERISA § 4049 (29 U.S.C. § 1349) — Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
    PBGCCode / StatuteJan 4, 1995related by meaning
    Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361