ERISACode / StatuteJan 4, 1995related by meaning
(b) (b) Protection of interstate commerce and beneficiaries by requiring disclosure and reporting, setting standards of conduct, etc., for fiduciaries It is hereby declared to be the policy of this chapter to protect interstate commerce and the interests of participants in employee benefit plans and their beneficiaries…
Rev. Proc. 2006-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… IRCRevenue ProceduresJan 3, 2006
…ed an automatic change procedure for obtaining a change in annual accounting period. See Rev. Proc. 2002-39, 2002-1 C.B. 1046 (general procedures for prior approval), as clarified and modified by Notice 2002-72, 2002-2 C.B. 843, and modified by Rev. Proc. 2003-34, 2003-1 C.B. 856, and Rev. Proc. 2003-79, 2003-2 C.B. 10…
ERISACode / StatuteJan 6, 2025related by meaning
(a)(11) (11) in the case of a multiemployer plan, by an employee representative, or any employer that has an obligation to contribute to the plan, (A) to enjoin any act or practice which violates subsection (k) of section 1021 of this title (or, in the case of an employer, subsection (l) of such section), or (B) to obt…
Rev. Proc. 2005-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… IRCRevenue ProceduresJan 3, 2005
…ed an automatic change procedure for obtaining a change in annual accounting period. See Rev. Proc. 2002-39, 2002-1 C.B. 1046 (general procedures for prior approval), as clarified and modified by Notice 2002-72, 2002-2 C.B. 843, and modified by Rev. Proc. 2003-34, 2003-1 C.B. 856, and Rev. Proc. 2003-79, 2003-2 C.B. 10…
PBGCCode / StatuteJan 6, 2017related by meaning
(a) (a) The provisions of this subchapter take effect on September 2, 1974.
IRCCourt RulingsJan 27, 1998related by meaning
…ve occurred or
in those circumstances where the Department of Labor has not undertaken a response."
ERISA was enacted in 1974, setting up an administrative
system for employee benefit plans. ERISA section 2(b), 88 Stat.
829, 833, provides that
the policy of this Act [is] to protect interstate
commerce and the interests…
Notice 2014-35 — This notice provides administrative relief from the penalties under §§ 6652(d), 6652(e), and 6692 of the Code for a failure to timely comply with certain annua… IRCNoticesJun 2, 2014
…March 28, 2002 (67 FR 15052) (2002 DOL Notice). In order to encourage voluntary compliance with the ERISA annual reporting requirements by late filers, the DFVC Program allows plan administrators who fail to file a timely annual report to pay reduced civil penalties. Following the issuance of the 2002 DOL Notice, the S…
IRCCourt RulingsSep 24, 2007
him . On May 24, 2002,
SBC Communications, Inc ., issued a check to petitioner in the
amount of $131,317 .46 . The gross amount of the check had been $168,355 .71 . However, $33,671 .14 in Federal income tax and
$3,367 .11 in California State income tax had been withheld .
During 2002, petitioner also received $9,552 …
85 FR 54288 — Registration Requirements for Pooled Plan Providers ERISAProposed Rules (FR)Proposed Sep 1, 2020related by meaning
…the rights and benefits of plan participants and beneficiaries.
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8. Section 505 of ERISA provides generally that the Secretary may prescribe such regulations the Secretary “finds necessary or appropriate to carry out the provisions of this subchapter. Among other things, such regulations may define acc…
85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAFinal Rules (FR)May 27, 2020
ded ERISA's delivery standards in 2002 by establishing a safe harbor for the use of electronic media to furnish disclosures (the 2002 safe harbor).[3] The 2002 safe harbor was not and is not the exclusive means by which a plan administrator may use electronic media to satisfy the general standard. However, plan adminis…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024related by meaning
he anti-cutback relief from the requirements of section 204(g) of ERISA provided by section 501 of the SECURE 2.0 Act.
(c) Eligible governmental plans The deadline to amend an eligible governmental plan is the later of (1) December 31, 2029, or (2) if applicable, the first day of the first plan year beginning more than…
IRCCourt RulingsMay 14, 2009
…m RMW as a dependent .
Although petitioners allege they provided over one-half o f
RMW's support in 2002, they have failed to prove the total
- 29 - support furnished to RMW from all sources in 2002 . The only
evidence petitioners proffered was a summary of expenses
estimating their dependent care expenses at $9,483 an…
IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
… of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406 (88 Stat. 829), as amended (ERISA), also provides rules relating to plans maintained by more than one employer. Similar to section 413(c) of the Code, section 210(a) of ERISA states that the minimum participation standards, minimum vesting standard…
IRCCourt RulingsMay 22, 2008
…ptember 14, 2004, petitioner submitted Forms 1040, U .S . Individual Income Tax
Return, relating to 2002 and 2003 . On the 2002 Form 1040,
petitioner reported zero income and zero tax liability, and
requested an $8,610 refund . Respondent did not accept the 2002
Form 1040 as a valid return, and prepared an SFR which se…
81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees ERISAFinal Rules (FR)Aug 30, 2016related by meaning
…., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
ERISADOL Technical ReleasesJun 17, 2026related by meaning
…e whole law, and to its object and policy” in deciding what type of benefit programs are covered by ERISA). ↩ See FAB 2004-01 (April 7, 2004) and FAB 2006-02 (October 27, 2006) which came to similar conclusions regarding employers’ involvement with Health Savings Accounts. ↩
29 C.F.R. 2510.3-2(d)(1)(iii). ↩
See Interpr…
75 FR 9334 — Multiemployer Pension Plan Information Made Available on Request ERISAFinal Rules (FR)Mar 2, 2010related by meaning
…ocedures relating to the assessment of civil penalties by the Department under section 502(c)(4) of ERISA. See 74 FR 17.
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3.
72 FR 52527.
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4.
The Department further notes that section 101(k) of ERISA and section 502(a)(3) of the PPA expressly grant the Department the authority to presc…
Rev. Proc. 2003-72 — EP determination letters; extension of application deadline for certain pre-approved plans. This procedure extends the deadline for filing EP determination let… IRCRevenue ProceduresSep 22, 2003
…01(b)-1(e)(3). .03 Generally, the GUST remedial amendment period ended on the later of February 28, 2002, or the last day of the first plan year beginning on or after January 1, 2001. However, Rev. Proc. 2000-20, 2000-1 C.B. 553, (as modified by Rev. Proc. 2000-27, 2000-1 C.B. 1272; Rev. Proc. 2001-55, 2001-2 C.B. 552;…
ERISACode / StatuteJan 6, 2017related by meaning
(b) (b) Construction and application
(b)(1) (1) This section shall not apply with respect to any cause of action which arose, or any act or omission which occurred, before January 1, 1975.
(b)(2) (2)
(b)(2)(A) (A) Except as provided in subparagraph (B), nothing in this subchapter shall be construed to exempt or relieve…
75 FR 9360 — Investment Advice-Participants and Beneficiaries ERISAProposed Rules (FR)Proposed Mar 2, 2010related by meaning
…1.
Section 601 of the Pension Protection Act of 2006 (PPA) added sections 408(b)(14) and 408(g) of ERISA. The PPA also added parallel provisions to the Code at sections 4975(d)(17) and 4975(f)(8). Under Reorganization Plan No. 4 of 1978 (43 FR 47713, Oct. 17, 1978), 5 U.S.C. App. 1, 92 Stat. 3790, the authority of the…