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71 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. ERISA § 4402(i) (29 U.S.C. § 1461) — Effective date; special rules
    PBGCCode / StatuteJan 6, 2017related by meaning
    (i) (i) The preceding provisions of this section shall not apply with respect to amendments made to this subchapter in provisions enacted after October 22, 1986.
  2. ERISA § 206(a)(3) (29 U.S.C. § 1056) — Form and payment of benefits
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(3) (3) the participant terminates his service with the employer.
  3. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
  4. ERISACode / StatuteJan 4, 1995related by meaning
    (6) (6) an individual retirement account or annuity described in section 408 of title 26, or a retirement bond described in section 409 of title 26 (as effective for obligations issued before January 1, 1984); (7) (7) an excess benefit plan; or (8) (8) any plan, fund or program under which an employer, all of whose sto…
  5. 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.
  6. 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.
  7. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    … —(1) Civil penalties and procedures. For information on civil penalties under section 502(c)(5) of ERISA for persons who fail to file the information required under this section, see § 2560.502c-5. For information relating to administrative hearings and appeals in connection with the assessment of civil penalties unde…
  8. Treas. Reg. § 54.9815-1251(c) — Preservation of right to maintain existing coverage.
    IRCRegulationsJan 14, 2021
    …are Act (and the amendments made by those subtitles, and the incorporation of those amendments into ERISA section 715 and Internal Revenue Code section 9815) do not apply to grandfathered health plan coverage. Accordingly, the provisions of PHS Act sections 2701, 2702, 2703, 2705, 2706, 2707, 2709 (relating to coverage…
  9. 29 C.F.R. § 2570.131(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  10. 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…
  11. 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;
  12. 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) …
  13. 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, 2018★ strong match
    …should be addressed further as part of any final rule. C. Legal Background 1. Statutory Definitions ERISA section 4 governs the reach of ERISA and, accordingly, of the Department's authority over benefit plans. ERISA applies not to every benefit plan but only to an “employee benefit plan” sponsored “by any employer.” E…
  14. 29 C.F.R. § 2570.111(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  15. 80 FR 71936 — Interpretive Bulletin Relating to State Savings Programs That Sponsor or Facilitate Plans Covered by the Employee Retirement Income Security Act of 1974
    ERISAFinal Rules (FR)Nov 18, 2015★ strong match
    e as any other prototype plan provider or employer sponsor of any ERISA-covered plan, and the arrangement would be fully and equally subject to ERISA. This conclusion is supported by the Department's position regarding state governmental participation in ERISA plans in another context. Pursuant to section 4(b)(1) of ER…
  16. 76 FR 19285 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans
    ERISAProposed Rules (FR)Proposed Apr 7, 2011related by meaning
    …ack to Citation 5.  The 2003 section 4980F regulations were issued under amendments to the Code and ERISA contained in the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), which was enacted after enactment of ESIGN. The EGTRRA amendments, at section 4980F(g) of the Code and section 204(h)(7) of ERISA…
  17. 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…
  18. ERISA § 513(b) (29 U.S.C. § 1143) — Research, studies, and reports
    ERISACode / StatuteJan 2, 2001related by meaning
    (b) (b) Omitted
  19. T.D. 9744 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b…
    IRCTreasury DecisionsDec 7, 2015
    …are Act (and the amendments made by those subtitles, and the incorporation of those amendments into ERISA section 715 and Internal Revenue Code section 9815) do not apply to grandfathered health plan coverage. Accordingly, the provisions of PHS Act sections 2701, 2702, 2703, 2705, 2706, 2707, 2709 (relating to coverage…
  20. 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…