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Go to ERISA 223 (not yet in the library — opens the official source)
73 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. Rev. Proc. 2015-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the …
    IRCRevenue ProceduresJan 2, 2015
    … record 222 .04 Notice of final determination 222 .05 Issuance of the notice of final determination 223 SECTION 20. EXHAUSTION OF ADMINISTRATIVE REMEDIES 223 .01 In general 223 .02 Steps for exhausting administrative remedies 223 .03 Applicant’s request for § 7805(b) relief 223 .04 Interested parties 223 .05 Deemed exh…
  2. 90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974
    ERISAFinal Rules (FR)Jul 1, 2025related by meaning
    …TARY INFORMATION: I. Background and Discussion The Employee Retirement Income Security Act of 1974 (ERISA) is a comprehensive Federal law that sets minimum standards for most voluntarily established employee benefit plans in private industry. Title I of ERISA protects the interests of participants and their beneficiari…
  3. Treas. Reg. § 54.4980G-4(b) — Calculating comparable contributions.
    IRCRegulationsDec 30, 2016
    …es who are eligible to make the additional contributions (HSA catch-up contributions) under section 223(b)(3), do the contributions satisfy the comparability rules? A-11: No. If all comparable participating employees are not eligible to make the additional HSA contributions under section 223(b)(3), all comparable parti…
  4. 85 FR 81097 — Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage
    IRCFinal Rules (FR)Dec 15, 2020
    …y to the extent the increases are necessary to comply with the requirements for HDHPs under section 223(c)(2)(A) of the Code. The Departments have concluded that providing this flexibility to grandfathered HDHPs will allow them to preserve their grandfather status even if they increase their cost-sharing requirements t…
  5. ERISACode / StatuteJan 4, 1995related by meaning
    (a)(6) (6) such other matter as any of the committees referred to in section 1221 of this title may refer to it.
  6. REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R…
    IRCProposed Rules (FR)Proposed Sep 24, 2007
    … section 125 are permitted to be offered through a cafeteria plan. (2) HSA-compatible FSAs. Section 223(a) allows a deduction for certain contributions to a “Health Savings Account” (HSA) (as defined in section 223(d)). An eligible individual (as defined in section 223(c)(1)) may contribute to an HSA. An eligible indiv…
  7. ERISA § 4219(a) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) Furnishing of information by employer to plan sponsor An employer shall, within 30 days after a written request from the plan sponsor, furnish such information as the plan sponsor reasonably determines to be necessary to enable the plan sponsor to comply with the requirements of this part.
  8. Treas. Reg. § 54.9815-1251(g)(5) — Preservation of right to maintain existing coverage.
    IRCRegulationsJan 14, 2021
    …is a grandfathered health plan and also a high deductible health plan within the meaning of section 223(c)(2) had a $2,400 deductible for family coverage on March 23, 2010. The plan is subsequently amended after June 15, 2021 to increase the deductible limit by the amount that is necessary to comply with the requiremen…
  9. ERISA § 105(c) (29 U.S.C. § 1025) — Reporting of participant's benefit rights
    ERISACode / StatuteJan 24, 2020related by meaning
    (c) (c) Individual statement furnished by administrator to participants setting forth information in administrator's Internal Revenue registration statement and notification of forfeitable benefits Each administrator required to register under section 6057 of title 26 shall, before the expiration of the time prescribed…
  10. Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 3, 2023
    …should not be included 222 .06 Section 20B is not applicable to plan sponsors of governmental plans 223 PART IIC. PROCESSING DETERMINATION LETTER REQUESTS SECTION 21. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE DETERMINATION LETTER REQUESTS? 223 .01 Oral advice 223 .02 Conferences 223 .03 Determination letter…
  11. Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Dec 30, 2024
    …f subsequent publication of revenue ruling, etc. 222 .04 Effect of subsequent amendment by employer 223 .05 Revocation or modification of a determination letter 223 .06 Determination letter revoked or modified based on material change in facts applied retroactively 223 .07 Not otherwise generally revoked or modified re…
  12. 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. Back to Citation 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…
  13. 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.
  14. Rev. Proc. 2016-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the …
    IRCRevenue ProceduresJan 4, 2016
    … Applicability of Rev. Proc. 2004–15 222 SECTION 16. SECTION 401(h) AND § 420 DETERMINATION LETTERS 223 .01 Scope 223 .02 Required information for § 401(h) determination 223 .03 Required information for § 420 determination 223 PART II. INTERESTED PARTY NOTICE AND COMMENT SECTION 17. WHAT RIGHTS TO NOTICE AND COMMENT DO…
  15. 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…
  16. 77 FR 22215 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Apr 13, 2012
    …benefits under terminating covered single-employer plans for purposes of allocation of assets under ERISA section 4044. Those assumptions are updated quarterly. Back to Citation [FR Doc. 2012-8916 Filed 4-12-12; 8:45 am] BILLING CODE 7709-01-P
  17. 89 FR 43636 — Abandoned Plan Regulations
    ERISAFinal Rules (FR)May 17, 2024related by meaning
    …rmination administrator shall not relieve any person from any obligation under part 1 of title I of ERISA. PART 2550—RULES AND REGULATIONS FOR FIDUCIARY RESPONSIBILITY 3. The authority citation for part 2550 is revised to read as follows: Authority: 29 U.S.C. 1135, sec. 102, Reorganization Plan No. 4 of 1978, 5 U.S.C. …
  18. DOL Office of Administrative Law Judges — United States Department of Labor, Pension and Welfare Benefits Administration
    ERISACourt RulingsJun 9, 2000related by meaning
    ct of 1974 (commonly known as ERISA; hereinafter "the Act"), 29 U.S.C. §§ 1132 and 1135, and the Secretary of Labor's Order 1-87, 52 Fed. Reg. 13, 139 (1987). The implementing regulations specifically at issue in this proceeding are published at 29 C.F.R. Part 2520, the rules of reporting and disclosure, and at 29 C.F.…
  19. 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, 1995related by meaning
    …icious manner based on respondent's actions and the entire compliance record in this case. [Page 2] ERISA is a comprehensive statute adopted by Congress after careful study of employee benefit plans. Alessi v. Raybestos-Manhattan, Inc., 451 U.S. 504, 510 (1981). Its provisions are remedial in nature and were designed t…
  20. ERISA § 403(d) (29 U.S.C. § 1103) — Establishment of trust
    ERISACode / StatuteJan 6, 2025related by meaning
    (d) (d) Termination of plan (d)(1) (1) Upon termination of a pension plan to which section 1321 of this title does not apply at the time of termination and to which this part applies (other than a plan to which no employer contributions have been made) the assets of the plan shall be allocated in accordance with the pr…