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Go to ERISA 1135 (not yet in the library — opens the official source)
90 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 85 FR 72934 — Registration Requirements for Pooled Plan Providers
    ERISAFinal Rules (FR)Nov 16, 2020★ strong match
    … 1002(5), 1002(16), 1002(21), 1002(37), 1002(38), 1002(40), 1002(42), 1002(43), 1002(44), 1031, and 1135; Secretary of Labor's Order No. 1-2011, 77 FR 1088 (Jan. 9, 2012); Sec. 2510.3-101 and 2510.3-102 also issued under sec. 102 of Reorganization Plan No. 4 of 1978, 5 App. (E.O. 12108, 44 FR 1065 (Jan. 3, 1979)) and 2…
  2. 75 FR 65263 — Definition of the Term “Fiduciary”
    ERISAProposed Rules (FR)Proposed Oct 22, 2010
    …States. Statutory Authority This regulation is proposed pursuant to the authority in section 505 of ERISA (Pub. L. 93-406, 88 Stat. 894; 29 U.S.C. 1135) and section 102 of Reorganization Plan No. 4 of 1978 (43 FR 47713, October 17, 1978), effective December 31, 1978 (44 FR 1065, January 3, 1979), 3 CFR 1978 Comp. 332, …
  3. 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 Repealed.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 Repealed.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
  4. Rev. Proc. 2019-19 — This revenue procedure modifies and supersedes Rev. Proc. 2018-52, 2018-42 I.R.B. 611, the most recent prior consolidated statement of the correction programs …
    IRCRevenue ProceduresSuperseded May 6, 2019
    … CAP SANCTION .01 Determination of sanction 1134 .02 Factors considered 1134 .03 Transferred Assets 1135 .04 Sanction for Nonamender Failures discovered during the determination letter application process 1135 PART VII. EFFECT ON OTHER DOCUMENTS; EFFECTIVE DATE; PAPERWORK REDUCTION ACT SECTION 15. EFFECT ON OTHER DOCUM…
  5. ERISA § 408(b)(20)(E)(iii)(II) (29 U.S.C. § 1108) — Exemptions from prohibited transactions
    ERISACode / StatuteJan 6, 2025related by meaning
    (b)(20)(E)(iii)(II) (II) to restore to the plan or affected account any profits made through the use of assets of the plan. (b)(21) (21) The provision of a de minimis financial incentive described in section 401(k)(4)(A) or section 403(b)(12)(A) of title 26.
  6. 91 FR 13503 — Retirement Security Rule: Definition of an Investment Advice Fiduciary: Notice of Court Vacatur
    ERISAFinal Rules (FR)Mar 20, 2026
    …2(1)-(8), 1002(13)-(16), 1002(20), 1002(21), 1002(34), 1002(37), 1002(38), 1002(40)-(44), 1031, and 1135; Div. O, Title I, Sec. 101, Public Law 116-94, 133 Stat. 2534 (Dec. 20, 2019); Div. T, Title I, Sec. 105, Public Law 117-328, 136 Stat. 4459 (Dec. 29, 2022); Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 20…
  7. ERISA § 732(d)(3)(A) (29 U.S.C. § 1191a) — Special rules relating to group health plans
    ERISACode / StatuteJan 6, 1997related by meaning
    (d)(3)(A) (A) in connection with a group health plan maintained by a partnership, an individual who is a partner in relation to the partnership, or (d)(3)(B) (B) in connection with a group health plan maintained by a self-employed individual (under which one or more employees are participants), the self-employed indivi…
  8. ERISACode / StatuteJan 4, 1995related by meaning
    (6) (6) A proceeding in a case under title 11, commencing on or after July 1, 1986, with respect to the employer from whose employment the covered employee retired at any time.
  9. ERISACode / StatuteJan 6, 2025related by meaning
    (1) (1) where such plan is one under which the only assets from which benefits are paid are the general assets of a union or of an employer, the administrator, officers, and employees of such plan shall be exempt from the bonding requirements of this section,
  10. ERISA § 4005(c) (29 U.S.C. § 1305) — Pension benefit guaranty funds
    PBGCCode / StatuteJan 6, 2025related by meaning
    (c) (c) Repealed. Pub. L. 112–141, div. D, title II, §40234(a), July 6, 2012, 126 Stat. 858
  11. 88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    …2(1)-(8), 1002(13)-(16), 1002(20), 1002(21), 1002(34), 1002(37), 1002(38), 1002(40)-(44), 1031, and 1135; Div. O, Title I, Sec. 101, Pub. L. 116-94, 133 Stat. 2534 (Dec. 20, 2019); Div. T, Title I, Sec. 105, Pub. L. 117-328, 136 Stat. 4459 (Dec. 29, 2022); Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012); S…
  12. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  13. 87 FR 73822 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights
    ERISAFinal Rules (FR)Dec 1, 2022
    …cability of paragraphs (e)(2)(ii)(D) and (E). See 85 FR 81676. Back to Citation 87.   See 29 U.S.C. 1135 (providing that “the Secretary may prescribe such regulations as he finds necessary or appropriate to carry out the provisions of this subchapter”). Back to Citation 88.  E.O. 14030, 86 FR 27967 (May 25, 2021). Back…
  14. I.R.C. § 420(f)(2)(E)(i)(II) — Transfers of excess pension assets to retiree health accounts
    IRCCode / StatuteJan 6, 2025related by meaning
    (f)(2)(E)(i)(II) (II) before the transfer, the employer designates, in a written notice delivered to each employee organization that is a party to the collective bargaining agreement, as a collectively bargained transfer in accordance with this section, and (f)(2)(E)(i)(III) (III) involves a defined benefit plan mainta…
  15. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019
    …), 1002(3), 1002(2), 1002(5), 1002(16), 1002(21), 1002(37), 1002(38), 1002(40), 1002(42), 1031, and 1135; Secretary of Labor's Order No. 1-2011, 77 FR 1088 (Jan. 9, 2012); Secs. 2510.3-21, 2510.3-101 and 2510.3-102 also issued under sec. 102 of Reorganization Plan No. 4 of 1978, 5 U.S.C. App. at 237 (2012), E.O. 12108,…
  16. 81 FR 92639 — Savings Arrangements Established by Qualified State Political Subdivisions for Non-Governmental Employees
    ERISAFinal Rules (FR)Dec 20, 2016
    …to read as follows: Authority: 29 U.S.C. 1002(2), 1002(21), 1002(37), 1002(38), 1002(40), 1031, and 1135; Secretary of Labor's Order No. 1-2011, 77 FR 1088 (Jan. 9, 2012); Sec. 2510.3-101 also issued under sec. 102 of Reorganization Plan No. 4 of 1978, 5 U.S.C. App. at 727 (2012), E.O. 12108, 44 FR 1065 (Jan. 3, 1979) …
  17. ERISA § 4208(a)(2)(C)(iii) (29 U.S.C. § 1388) — Reduction of partial withdrawal liability
    PBGCCode / StatuteJan 4, 1995related by meaning
    (a)(2)(C)(iii) (iii) the employer shall continue to make the partial withdrawal liability payments as they are due.
  18. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011★ strong match
    …ortability and Accountability Act of 1996 (Pub. L. 104-191, 110 Stat. 1936) (1996)) (HIPAA) amended ERISA to provide for, among other things, improved portability and continuity of health insurance coverage. HIPAA also added section 101(g) to ERISA, 29 U.S.C. 1021(g), providing the Secretary with the authority to requi…
  19. 85 FR 72846 — Financial Factors in Selecting Plan Investments
    ERISAFinal Rules (FR)Nov 13, 2020
    … OF 1974 1. The authority citation for part 2509 continues to read as follows: Authority: 29 U.S.C. 1135. Secretary of Labor's Order 1-2003, 68 FR 5374 (Feb. 3, 2003). Sections 2509.75-10 and 2509.75-2 issued under 29 U.S.C. 1052, 1053, 1054. Sec. 2509.75-5 also issued under 29 U.S.C. 1002. Sec. 2509.95-1 also issued u…
  20. ERISACode / StatuteJan 6, 2025related by meaning
    (c)(2)(C) (C) If a contribution is conditioned upon the deductibility of the contribution under section 404 of title 26, then, to the extent the deduction is disallowed, paragraph (1) shall not prohibit the return to the employer of such contribution (to the extent disallowed) within one year after the disallowance of …