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50 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. ERISA § 4050(e) (29 U.S.C. § 1350) — Missing participants
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e) (e) Regulatory authority The corporation shall prescribe such regulations as are necessary to carry out the purposes of this section, including rules relating to what will be considered a diligent search, the amount payable to the corporation, and the amount to be paid by the corporation.
  2. TR 2026-02 — Technical Release 2026-02
    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…
  3. 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…
  4. 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…
  5. 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) …
  6. 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…
  7. DOL Office of Administrative Law Judges — USDOL, EBSA v. SCHNEIDERMAN'S FURNITURE, INC.
    ERISACourt RulingsMar 23, 2001related by meaning
    …iling within the 45 days stated in the Notice of Rejection. GX 9. DISCUSSION AND CONCLUSIONS OF LAW ERISA is a remedial statute designed to protect the integrity of employee benefit plans maintained by employers. ERISA § 2, 29 U.S.C. § 1001. The Act includes extensive reporting and disclosure provisions to accomplish t…
  8. 104 T.C. 559; 104 T.C. No. 28 — National Presto Indus. v. Commissioner
    IRCCourt RulingsMay 3, 1995
    …lowing amounts: Deductions Contributions Year Claimed Cumulative Paid Cumulative Difference 1983 $1,725,684 $1,725,684 -0- -0- $1,725,684 1984 1,451,184 3,176,868 $768,305 $768,305 2,408,563 1985 1,007,903 4,184,771 879,700 1,648,005 2,536,766 Deductions Contributions Year Claimed Cumulative Paid Cumulative Difference …
  9. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013
    …risk and high-risk entities. The burden for low-risk sponsors would go down from 417 hours and $121,725 to zero. The burden for high-risk sponsors ( printed page 20059) would go up by approximately 760 hours and $157,100. Low-risk Volume Hours Cost Current 144 417 $121,725 Proposed 0 0 $0 Change (144) (417) (121,725) H…
  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. 70 T.C. 214; 1 Employee Benefits Cas. (BNA) 1835 — Automated Packaging Systems, Inc. v. Commissioner
    IRCCourt RulingsMay 15, 1978related by meaning
    … section 3002(c) of the Employee Retirement Income Security Act of 1974 (hereinafter referred to as ERISA) which provides: Regulations prescribed by the Secretary of Treasury under sections 410(a), 411, and 412 of the Internal Revenue Code of 1954 (relating to minimum participation standards, minimum vesting standards,…
  12. 75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8)
    ERISAFinal Rules (FR)Feb 26, 2010related by meaning
    case of any other method of filing, upon receipt by the Department at the address provided in the notice of intent to assess a penalty. (j) Liability. (1) If more than one person is responsible as plan sponsor for violations referred to in paragraph (a) of this section, all such persons shall be jointly and severally l…
  13. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    ssessment of civil penalties under section 502(c)(5) of ERISA, see §§ 2570.90 through 2570.101 of this chapter. (2) Criminal penalties and procedures. For information on criminal penalties under section 519 of ERISA for persons who knowingly make false statements or false representation of fact with regards to the info…
  14. 75 FR 9334 — Multiemployer Pension Plan Information Made Available on Request
    ERISAFinal Rules (FR)Mar 2, 2010related by meaning
    …ocedures relating to the assessment of civil penalties by the Department under section 502(c)(4) of ERISA. See 74 FR 17. Back to Citation 3.  72 FR 52527. Back to Citation 4.  The Department further notes that section 101(k) of ERISA and section 502(a)(3) of the PPA expressly grant the Department the authority to presc…
  15. 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…
  16. 81 FR 92639 — Savings Arrangements Established by Qualified State Political Subdivisions for Non-Governmental Employees
    ERISAFinal Rules (FR)Dec 20, 2016related by meaning
    …etirement Savings Board Act, Ch. 557 (H.B. 2960) (2015). Back to Citation 2.  29 U.S.C. 1002(2)(A). ERISA's Title I provisions “shall apply to any employee benefit plan if it is established or maintained . . . by any employer engaged in commerce or in any industry or activity affecting commerce . . . .” 29 U.S.C. 1003(…
  17. 81 FR 59581 — Savings Arrangements Established by State Political Subdivisions for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Aug 30, 2016related by meaning
    …etirement Savings Board Act, Ch. 557 (H.B. 2960) (2015). Back to Citation 2.  29 U.S.C. 1002(2)(A). ERISA's Title I provisions “shall apply to any employee benefit plan if it is established or maintained . . . by any employer engaged in commerce or in any industry or activity affecting commerce.” 29 U.S.C. 1003(a). Sec…
  18. ERISA § 101(n) (29 U.S.C. § 1021) — Duty of disclosure and reporting
    ERISACode / StatuteJan 6, 2025related by meaning
    (n) (n) Pension-linked emergency savings accounts Nothing in this section shall preclude the Secretary from providing, by regulations or otherwise, simplified reporting procedures or requirements regarding such a pension-linked emergency savings account.
  19. 83 FR 28912 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans
    ERISAFinal Rules (FR)Jun 21, 2018related by meaning
    …irement that service providers receive no more than reasonable compensation for their services. See ERISA section 408(b)(2) and 29 CFR 2550.408b-2. Back to Citation 68.   See 29 CFR 2520.104b-2, 2520.104b-3(a), (d)(3). Back to Citation 69.  29 CFR 2520.102-3(j)(3). Back to Citation 70.  Special rules for duplication ap…
  20. 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, 2015related by meaning
    ensure they do not conflict with ERISA's remedial provisions. Back to Citation 18.   See, e.g., Advisory Opinion 2004-04A. Back to Citation 19.   See Information Letter to Michael T. Scaraggi and James M. Steinberg from John J. Canary (April 12, 2004). Back to Citation [FR Doc. 2015-29427 Filed 11-16-15; 4:15 pm] BILLI…