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Go to ERISA 338 (not yet in the library — opens the official source)
65 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 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
    …COVERED BY AUTOMATIC APPROVAL PROCEDURES IN WHICH RULINGS WILL NOT ORDINARILY BE ISSUED .01 Section 338.—Certain Stock Purchases Treated as Asset Acquisitions.—All requests for an extension of time under § 301.9100-3 within which to make an election under § 338(g) or (h)(10) where the Service has provided an administra…
  2. ERISA § 305A(h)(4)(D) (29 U.S.C. § 1085a) — Minimum funding standards
    ERISACode / StatuteJan 6, 2025related by meaning
    (h)(4)(D) (D) Election An employer may elect not to have this subparagraph apply. Such an election, once made, may be revoked only with the consent of the Secretary of the Treasury.
  3. ERISACode / StatuteJan 6, 2017related by meaning
    (b)(5) (5) such plan is an excess benefit plan (as defined in section 1002(36) of this title) and is unfunded.
  4. 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
    …COVERED BY AUTOMATIC APPROVAL PROCEDURES IN WHICH RULINGS WILL NOT ORDINARILY BE ISSUED .01 Section 338.—Certain Stock Purchases Treated as Asset Acquisitions.—All requests for an extension of time under § 301.9100-3 within which to make an election under § 338(g) or (h)(10) where the Service has provided an administra…
  5. ERISACode / StatuteJan 6, 2025related by meaning
    (a) (a) Requisite bonding of plan officials Every fiduciary of an employee benefit plan and every person who handles funds or other property of such a plan (hereafter in this section referred to as "plan official") shall be bonded as provided in this section; except that—
  6. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    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 Repealed.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
  7. ERISACode / StatuteJan 6, 2017related by meaning
    (e)(3)(B)(ii) (ii) the participant has a reasonable period of time, after receipt of the notice described in clause (i) and before the first elective contribution is made, to make such election, and (e)(3)(B)(iii) (iii) the notice explains how contributions made under the arrangement will be invested in the absence of …
  8. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
    …(S.B. 1234) (West); Oregon 2015 Session Laws, Ch. 557 (H.B. 2960) (June 2015). Back to Citation 5.  ERISA includes several express exemptions in section 4(b) from coverage under Title I, for example, for pension plans established or maintained by governmental entities or churches for their employees, certain foreign pl…
  9. ERISA § 4208(a)(2)(C)(iii) (29 U.S.C. § 1388) — Reduction of partial withdrawal liability
    PBGCCode / StatuteJan 4, 1995related by meaning
    (a)(2)(C)(iii) (iii) the employer shall continue to make the partial withdrawal liability payments as they are due.
  10. 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…
  11. ERISA § 307 (29 U.S.C. § 1085b) — §§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784
    ERISACode / StatuteJan 5, 2015related by meaning
    §§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784
  12. ERISA § 2(c) (29 U.S.C. § 1001) — Congressional findings and declaration of policy
    ERISACode / StatuteJan 4, 1995related by meaning
    (c) (c) Protection of interstate commerce, the Federal taxing power, and beneficiaries by vesting of accrued benefits, setting minimum standards of funding, requiring termination insurance It is hereby further declared to be the policy of this chapter to protect interstate commerce, the Federal taxing power, and the in…
  13. 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…
  14. 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.
  15. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    …tion 336.  Based on a review of the 2022 Form 5500 Schedule C filings, approximately 0.3 percent of ERISA-covered group health plans that filed Schedule C reported service providers who failed or refused to provide some of the information required to complete Part I. This estimate is used as a proxy for the percentage …
  16. 108 T.C. No. 25 — Billy & Ruth Johnson v. Commissioner
    IRCCourt RulingsJun 17, 1997
    …rmation: - 50 - 1990 1991 1992 1993 1994 Fund value at yearend $300,000 $304,342 $317,443 $326,944 $338,487 Policy values-0-303,424 316,513 327,064 338,607 Surrender value N/A 240,440 255,413 269,293 283,222 Additional contribution available-0-17,312 29,863 44,164 57,460 Date of report 3/06/91 11/16/92 2/23/94 8/15/94 …
  17. ERISA § 4002(h) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Advisory committee to corporation
  18. 161 T.C. No. 6 — Estate of James E. Caan, Deceased, Jacaan Administrative Trust, Scott Caan, Trustee, Special Administrator v. Commissioner
    IRCCourt RulingsNov 14, 2023
    … which included a mental health issue, and asked for a waiver of the 60-day rollover period. Id. at 338. 13 An employees’ trust is a “trust created or organized in the United States” that is “part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their benefi…
  19. ERISACode / StatuteJan 6, 2025related by meaning
    (m) (m) Penalty for improper distribution In the case of a distribution to a pension plan participant or beneficiary in violation of section 1056(e) of this title by a plan fiduciary, the Secretary shall assess a penalty against such fiduciary in an amount equal to the value of the distribution. Such penalty shall not …
  20. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …n & Loyalty Obligations + $4,762,239 to prepare the written statement of all material facts + 2,085,338 to prepare and send disclosures) ≉ $8,929,550. The cost in subsequent years is attributable to the $2,085,338 to prepare and send disclosures. Note that the total value may not equal the sum of the parts due to round…