88 FR 37424 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests IRCFinal Rules (FR)Jun 7, 2023
…61.20
77
64,773.93
4 99,292.72
41
96,595.51
78
62,366.05
5
99,276.45
42
96,416.30
79
59,795.50
6
99,261.55
43
96,220.61
80
57,080.84
7
99,248.33
44
96,005.41
81
54,213.71
8
99,236.50
45
95,768.60
82
51,205.27
9
99,226.09
46
95,509.98
83
48,059.88
10
99,217.03
47
95,229.06
84
44,808.51
11
99,208.80
48
94,923.45
85
41,39…
Notice 2024-1 — This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for it… IRCNoticesJan 8, 2024
…djusted QPA is $4,678 ($4,437 x 1.0543149339).
9 The 2023 adjusted QPA for the $2,100 service is $2,261 ($2,100 x 1.0768582128). The 2024 adjusted QPA is $2,384 ($2,261 x 1.0543149339).
PBGCCode / StatuteJan 5, 2015related by meaning
§§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
ERISACode / StatuteJan 6, 2025related by meaning
(37)(G)(vii) (vii) For purposes of this chapter and title 26, a plan making an election under this subparagraph shall be treated as maintained pursuant to a collective bargaining agreement if a collective bargaining agreement, expressly or otherwise, provides for or permits employer contributions to the plan by one or …
IRCCourt RulingsAug 22, 2002
…T 11/11/1998 1/25/1999
Petitioner made four payments to the University of Phoenix in
1998 totaling $261.47. Petitioner also made two payments to the
University of Phoenix in 1999 for expenses that were incurred in
1998. The latter two expenses cannot be treated as qualified
higher education expenses for 1998. Petitione…
ERISACode / StatuteJan 6, 2017related by meaning
(a) (a) In general Except as provided in subsection (b) or (c) and in sections 1051, 1081, and 1101 of this title, this subchapter shall apply to any employee benefit plan if it is established or maintained—
(a)(1) (1) by any employer engaged in commerce or in any industry or activity affecting commerce; or
(a)(2) (2) …
PBGCPBGC Opinion LettersFeb 16, 1993
ch
a t rus tee is appoi nt ed un der s ect ion 4042 of ERISA,
whiche ver o ccurs first.
For
purposes of thi s rul e, a pl an' s as
set s ar e cons ide red distributed pursuant to a terminati on procedure upo n the
dist ribu ti on
of all asse ts [*3] that m ust be a llocate
d to P riority C ate
gories 1 through 6 of ERI…
PBGCCode / StatuteJan 6, 2017related by meaning
(f)(5) (5) The liability of the party furnishing a bond or escrow under this subsection shall be reduced, upon the payment of the bond or escrow to the plan, by the amount thereof.
88 FR 37186 — Malta Personal Retirement Scheme Listed Transaction IRCProposed Rules (FR)Proposed Jun 7, 2023
…ew disclosure provisions.
House Report 108-548(I), 108th Cong., 2nd Sess. 2004, 2004 WL 1380512, at 261 (June 16, 2004) (House Report). In Footnote 232 of the House Report, the Committee on Ways and Means notes that the statutory definitions of “reportable transaction” and “listed transaction” were intended to incorpor…
ERISACode / StatuteJan 4, 1995related by meaning
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—
(1) (1) an employee welfare benefit plan;
(2) (2) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred com…
89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCFinal Rules (FR)Sep 23, 2024
…scent Mental Health
(Oct. 2022),
https://www.ncbi.nlm.nih.gov/books/NBK587174/.
Back to Citation
261. Based on the Departments' tabulations of adults with non-Federal employer-sponsored insurance (ESI) and/or private health insurance (157.4 million) and the number of children 12-17 with non-Federal ESI and/or priva…
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…
86 FR 66662 — Prescription Drug and Health Care Spending IRCFinal Rules (FR)Nov 23, 2021
…reporting burden is estimated to be 1,918,800 hours with an equivalent total cost of approximately $261,489,800.[51] Table 10—Estimated Total One-Time First-Year Cost and Hour Burden for TPAs To Design, Develop, and Implement Needed IT Systems Changes and Submit Required Data
Number of respondents
Number of
responses
B…
PBGCCode / StatuteJan 4, 1995related by meaning
(d) (d) Venue and service of process An action under this section may be brought in the district where the plan is administered or where a defendant resides or does business, and process may be served in any district where a defendant resides, does business, or may be found.
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026★ strong match
…
assumption
Lower bound
Difference with upper bound
Difference with lower bound
First-year cost
$45,261,525
$16,436,876
$4,109,219
$28,824,649
−$12,327,657
Note:
Subsequent year costs are distribution costs only and constant across scenarios.
5. Disclosure Cost Savings
81 FR 62359 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans IRCFinal Rules (FR)Sep 9, 2016
…l period) and dividing by 12 for an actuarially equivalent monthly benefit commencing at age 65 of $261.21. Thus, in order to satisfy paragraph (d)(7)(ii)(B) of this section, the remaining portion of T's accrued benefit must be at least $1,238.79 per month ($1,500.00−$261.21) payable as a straight life annuity at norma…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023
…mated as (1,488,476 fully-insured, non-grandfathered plans with less than 50 participants + 409,822 ERISA-covered group health plans with 50 or more participants + 1,500 issuers/State Combinations + 90,126 non-Federal governmental health plans) × 41.8% × ($1.14 + (15 pages × $0.05)) = $1,572,080.
Back to Citation
261.
T.D. 9958 — This document sets forth temporary regulations implementing certain transparency requirements under section 204 of Division BB of Title II of the Consolidated … IRCTreasury DecisionsDec 6, 2021
…reporting burden is estimated to be 1,918,800 hours with an equivalent total cost of approximately $261,489,800.51 TABLE 10: Estimated Total One-Time First-Year Cost and Hour Burden for TPAs to Design, Develop, and Implement Needed IT Systems Changes and Submit Required Data
Number of Respondents
Number of Responses
Bu…
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…
T.D. 9783 — These final regulations change the regulations regarding the minimum present value requirements for defined benefit plan distributions to permit plans to simpl… IRCTreasury DecisionsSep 26, 2016
…l period) and dividing by 12 for an actuarially equivalent monthly benefit commencing at age 65 of $261.21. Thus, in order to satisfy paragraph (d)(7)(ii)(B) of this section, the remaining portion of T’s accrued benefit must be at least $1,238.79 per month ($1,500.00 – $261.21) payable as a straight life annuity at nor…