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…
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…
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…
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…
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, 2018related by meaning
…. 2017); 2012 GAO report, at 10,
https://www.gao.gov/products/GAO-18-111SP.
Back to Citation
18.
ERISA also covers benefit plans established or maintained by employee organizations and such plains operated by both employers and employee organizations.
Back to Citation
19.
See
83 FR at 28912, 28920.
Back to Citatio…
ERISACode / StatuteJan 6, 2017related by meaning
(a) (a) Except as provided in subsections (b), (c), and (d), this part shall take effect on January 1, 1975.
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
…22 through December 31, 2022.
8. Applicability of Requirements to Notices Provided Under 45 CFR 149.420 The July 2021 interim final rules included provisions at 45 CFR 149.420(d) establishing the information that must be included in a written notice, if a non-participating provider or non-participating emergency facili…
84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans ERISAFinal Rules (FR)Jul 31, 2019related by meaning
Back to Citation
123.
The Pew Charitable Trusts, “Employer Barriers to and Motivations for Offering Retirement Benefits,” 2017.
Back to Citation
124. Transamerica Center for Retirement Studies, “All About Retirement: An Employer Survey, 17th Annual Transamerica Retirement Survey” (Aug. 2017).
Back to Citation
125.
T…
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—
PBGCCode / StatuteJan 6, 2017related by meaning
(b) (b) Amendment respecting methods for computing withdrawal liability An amendment permitted by section 1391(c)(5) of this title may be adopted only in accordance with that section.
ERISAProposed Rules (FR)Proposed Oct 22, 2010related by meaning
e meaning of section 3(21)(A)(i) of ERISA.
See
Advisory Opinion 97-16A (May 22, 1997).
Back to Citation
20.
29 CFR 2510.3-21(c).
Back to Citation
21. The scope of the regulation was further limited by the Department in a 1976 advisory opinion (AO 76-65), in which it concluded that, under the facts described therein, …
ERISACode / StatuteJan 8, 2008related by meaning
(b) (b) Omitted.
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
…cedure may be used to identify the location of relevant plan provisions.
Required information for § 420 determination .03 EP Determinations will consider the qualified status of certain plan language designed to comply with § 420 only if the plan sponsor requests such consideration with Form 5300. The cover letter must…
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
…cedure may be used to identify the location of relevant plan provisions.
Required information for § 420 determination .03 EP Determinations will consider the qualified status of certain plan language designed to comply with § 420 only if the plan sponsor requests such consideration with Form 5300. The cover letter must…
Rev. Proc. 2004-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 5, 2004
…t be used to request a determination letter that considers § 401(h).
.03 Required information for § 420 determination EP Determinations will consider the qualified status of plan language designed to comply with § 420 only if the plan sponsor requests such consideration in a cover letter. The cover letter must specific…
85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights ERISAProposed Rules (FR)Proposed Sep 4, 2020related by meaning
xy voting policy are consistent with Title I of ERISA and this section before deciding to retain the investment manager.
* * * * *
(g)
Effective date. This section shall be effective on [30 days after date of publication of final rule].
(h)
Severability.
Should a court of competent jurisdiction hold any provision(s) of…
Rev. Proc. 2014-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresJan 2, 2014
…cedure may be used to identify the location of relevant plan provisions.
Required information for § 420 determination .03EP Determinations will consider the qualified status of certain plan language designed to comply with § 420 only if the plan sponsor requests such consideration with Form 5300. The cover letter must …
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.
Rev. Proc. 2013-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresJan 2, 2013
…cedure may be used to identify the location of relevant plan provisions.
Required information for § 420 determination .03 EP Determinations will consider the qualified status of certain plan language designed to comply with § 420 only if the plan sponsor requests such consideration with Form 5300 in a cover letter. The…
PBGCCode / StatuteJan 4, 1995related by meaning
Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361