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Go to ERISA 125 (not yet in the library — opens the official source)
61 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2570.2(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  2. ERISA § 521(g) (29 U.S.C. § 1151) — Administrative summary cease and desist orders and summary seizure orders against multiple employer welfare arrangements in financially hazardous condition
    ERISACode / StatuteJan 6, 2025related by meaning
    (g) (g) Exception This section shall not apply to any plan or arrangement that does not fall within the meaning of the term "multiple employer welfare arrangement" under section 1002(40)(A) of this title.
  3. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984related by meaning
    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…
  4. PBGCCode / StatuteJan 24, 2020related by meaning
    (c)(3) (3) In the case of a plan established and maintained by more than one professional service employer, the plan shall not be treated as a plan described in subsection (b)(13) if, at any time after September 2, 1974, the plan has more than 25 active participants.
  5. 29 C.F.R. § 2570.91(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  6. ERISA § 4219(b)(2)(B)(iii) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(2)(B)(iii) (iii) the reason for any change in the determination of the employer's liability or schedule of liability payments.
  7. 84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans
    IRCFinal Rules (FR)Jun 20, 2019★ strong match
    …ant is notified annually that the individual health insurance coverage is not subject to title I of ERISA. For an HRA that is integrated with individual health insurance coverage, the notice must satisfy the notice requirement set forth in § 2590.702-2(c)(6) of this chapter. A QSEHRA or an HRA not subject to the notice…
  8. 76 FR 76235 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    …71.13 of this chapter for procedural rules relating to administrative hearings under section 521 of ERISA. 6. Add Part 2571 to read as follows: PART 2571—PROCEDURAL REGULATIONS FOR ADMINISTRATION AND ENFORCEMENT UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT Subpart A—Procedures for Administrative Hearings on the Is…
  9. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BAKERY AND CONFECTIONERY WORKERS LOCAL 125 HEALTH AND WELFARE TRUST FUND
    ERISACourt RulingsApr 12, 1995
    …rancisco, CA Washington, DC Keyword / Case Number Searches DMS Search Case Status DOL Home > OALJ > ERISA > USDOL, PWBA v. Bakery & Confectionery Workers Local 125 Health & Welfare Trust Fund, 1994-RIS-48 (ALJ Apr. 12, 1995) USDOL/OALJ Reporter USDOL, PWBA v. Bakery & Confectionery Workers Local 125 Health & Welfare Tr…
  10. 29 C.F.R. § 2570.161(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  11. Notice 2025-68 — Notice of intent to issue regulations with respect to section 530A Trump accounts
    IRCNoticesDec 22, 2025
    …y. Q. I-3: May a Trump account contribution program be offered via salary reduction under a section 125 cafeteria plan? A. I-3: Yes, in most, but not all, circumstances. A Trump account contribution program may be offered via salary reduction under a section 125 cafeteria plan if the contribution is made to the Trump a…
  12. ERISACode / StatuteJan 6, 2025related by meaning
    (c)(5)(B)(i)(II) (II) has a reasonable period of time after receipt of such notice and before the beginning of the plan year to make such designation. (c)(5)(B)(ii) (ii) Form of notice .—The requirements of clauses (i) and (ii) of section 401(k)(12)(D) of title 26 shall apply with respect to the notices described in th…
  13. 88 FR 82796 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k)
    IRCProposed Rules (FR)Proposed Nov 27, 2023
    … of the Employee Retirement Income Security Act of 1974 (Pub. L. 93-406, 88 Stat. 829), as amended (ERISA) to add section 202(c) of ERISA. Section 202(c) of ERISA adds rules, which apply to either a qualified CODA or a salary reduction agreement described in section 403(b) of the Code, that are comparable to the rules …
  14. PBGCCode / StatuteJan 4, 1995related by meaning
    (a) (a) Persons entitled to maintain actions (a)(1) (1) A plan fiduciary, employer, plan participant, or beneficiary, who is adversely affected by the act or omission of any party under this subtitle with respect to a multiemployer plan, or an employee organization which represents such a plan participant or beneficiar…
  15. ERISA § 104(e) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
    ERISACode / StatuteJan 6, 2025related by meaning
    (e) (e) Cross references For regulations respecting coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.
  16. ERISA § 410(a) (29 U.S.C. § 1110) — Exculpatory provisions; insurance
    ERISACode / StatuteJan 6, 2025related by meaning
    (a) (a) Except as provided in sections 1105(b)(1) and 1105(d) of this title, any provision in an agreement or instrument which purports to relieve a fiduciary from responsibility or liability for any responsibility, obligation, or duty under this part shall be void as against public policy.
  17. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018related by meaning
    wn from the use of this term regarding the actual bona fides of the group, association or organization outside of this context. Back to Citation 37.   See Section E, Request for Public Comments. Back to Citation 38.  A bona fide group or association may sponsor both an AHP and a MEP, but the group or association would …
  18. 78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage
    IRCProposed Rules (FR)Proposed Jan 2, 2013
    …ing in 2013 Many employers offer health plans to employees through salary reduction under a section 125 cafeteria plan. Generally, cafeteria plan elections must be made before the start of the plan year, and are irrevocable during the plan year. See proposed § 1.125-2. However, the final regulations under § 1.125-4 per…
  19. T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.…
    IRCTreasury DecisionsApr 30, 2007
    …e plan applies this rule uniformly to all employees with respect to whom amounts subject to section 125 are included in compensation. (ii) Definition of deemed section 125 compensation. Deemed section 125 compensation is an amount that is excludable from the income of the participant under section 106 that is not avail…
  20. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Scope of coverage This part shall apply to any employee benefit plan described in section 1003(a) of this title (and not exempted under section 1003(b) of this title), other than— (a)(1) (1) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation fo…