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.
Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans IRCNoticesJun 1, 2026
…nt rates for plan years beginning in 2025 and 2026 were published in Notice 2024-67, 2024-41 I.R.B. 726 and Notice 2025-47, 2025-40 I.R.B. 441, respectively.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
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
l the participating employers and be acting as a “batch submitter” and otherwise taking advantage of certain economies of scale.
Back to Citation
124. U.S. Government Accountability Office, GAO, 12-665, “Private Sector Pensions—Federal Agencies Should Collect Data and Coordinate Oversight of Multiple Employer Plans,” …
86 FR 36872 — Requirements Related to Surprise Billing; Part I IRCFinal Rules (FR)Jul 13, 2021
… percent of the burden, approximately 900 burden hours with an equivalent cost of approximately $48,726.
Table 7—Annual Burden and Costs for Complaints Related to Surprise Billing
Estimated number of respondents
Estimated number of
responses
Burden per response
(hours)
Cost per response
Total annual burden
(hours)
Tota…
IRCRegulationsJul 26, 2016
…320 portion of each annual installment is excludable each year under section 72, and the remaining $726 is includible. Thus, if the beneficiary is not a surviving spouse, a total of $1,006 ($280 plus $726) of each annual $3,000 installment is includible in income each year. If the beneficiary is a surviving spouse, and…
DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL RE… ERISACourt RulingsNov 30, 2016related by meaning
…emo in Supp. at 11.
B. Statutory Provisions
The Employee Retirement Income Security Act of 1974, or ERISA, 29 U.S.C. § 1001 et
seq. , protects assets placed in retirement plans by setting minimum standards for pension plans in
private industry. ERISA does not require an employer to establish a pension plan. It only
req…
89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCFinal Rules (FR)Sep 23, 2024
…× B × C × D)
Issuers (health insurance company/State combinations)
1,467
1
0.0833
122
$65.99
$8,051
ERISA-covered group health plans
2,129,516
1
0.0833
177,460
65.99
11,710,585
Non-Federal governmental plans
90,887
1
0.0833
7,574
65.99
499,808
Plan MEWAs that are not fully insured
132
1
0.0833
11
65.99
726
Non-plan MEW…
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,…
ERISACode / StatuteJan 4, 1995related by meaning
(a)(6) (6) such other matter as any of the committees referred to in section 1221 of this title may refer to it.
91 FR 10033 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure; Extension of Comment Period ERISAProposed Rules (FR)Proposed Mar 2, 2026
…mproving Transparency Into Pharmacy Benefit Manager Fee Disclosure
proposed rule. CAA, 2026 amended ERISA section 408(b)(2) in several ways relevant to providers of pharmacy benefit management services, including by adding disclosure requirements, requirements to pass through to the plan rebates received from certain p…
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.
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…
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024
…8
$6,008,343
36,258
$6,008,343
Senior Executive Staff
67,467
13,375,426
67,467
13,375,426
Total
103,726
19,383,769
103,726
19,383,769
1.5 Costs Associated With Written Policies and Procedures
Under the original exemption, Financial Institutions were already required to maintain their policies and procedures. Financial …
IRCCourt RulingsSep 17, 2026
… Berenblatt , 160 T.C. at 545 – 46; see
17
[* 17] Estate of Insinga v. Commissioner, 149 F.4th 709, 726 (D.C. Cir.
2025); see also Whistleblower 14376- 16W , T.C. Memo. 2024-22, at *27.
B. Administrative Record
The complete administrative record should contain the
information that the WBO “considered directly or indire…
83 FR 57592 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Nov 15, 2018
… moral convictions.” Consolidated Appropriations Act, 2018, Public Law 115-141, Division E, section 726(c); see also
Consolidated Appropriations Act of 2017, Division C, Title VII, Sec. 726(c) (Financial Services and General Government Appropriations Act), Public Law 115-31.[13]
The Departments disagree with commenters…
ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
…and refer, where appropriate, civil and criminal violations related to the provisions of Title I of ERISA and other related Federal laws, including the detection, investigation, and appropriate referrals of related violations of Title 18 of the United States Code.
Back to Citation
59.
Section 3003(c) provides that, wh…
IRCProposed Rules (FR)Proposed May 13, 2026
…nts)
314,761
229,775
84,985
165,256
Total Private
933,803
681,677
252,127
490,266
All Plans
995,792
726,928
268,864
522,811
* Totals displayed in the table may not sum due to rounding.
1
Estimated from the KFF
PBGCCode / StatuteJan 6, 2025related by meaning
(d)(2)(E) (E) each employer who has an obligation to contribute, within the meaning of section 1392(a) of this title, under a multiemployer plan, and
(d)(2)(F) (F) each employee organization which, for purposes of collective bargaining, represents plan participants employed by an employer described in subparagraph (C),…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025
…printed page 6895)
and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). Legal authority for this action comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERISA (Premium …
Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026
…2026-16 2026-11 I.R.B. 2026-11 685
2026-17 2026-12 I.R.B. 2026-12 698
2026-4 2026-13 I.R.B. 2026-13 726
2026-19 2026-15 I.R.B. 2026-15 797
2026-20 2026-15 I.R.B. 2026-15 800
2026-22 2026-15 I.R.B. 2026-15 802
2026-23 2026-15 I.R.B. 2026-15 804
2026-24 2026-17 I.R.B. 2026-17 835
2026-25 2026-17 I.R.B. 2026-17 836
2026-2…