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92 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 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;
  2. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …he Retirement Investor. Thus, this requirement results in an estimated labor cost of approximately $777,000.[738] The Department assumes that each disclosure will include seven pages, resulting in annual material and paper costs of approximately $145,000.[739]
  3. 29 C.F.R. § 2509.78-1 — Interpretive bulletin relating to payments by certain employee welfare benefit plans.
    ERISARegulationsJan 1, 2017related by meaning
    …the plan insofar as such documents and instruments are consistent with the provisions of title I of ERISA.2 Section 403 (c) and (d) provide certain exceptions to this requirement, not here relevant.In addition, section 406(a) of ERISA specifically prohibits a fiduciary with respect to a plan from causing the plan to en…
  4. Ann. 2006-45 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsJul 31, 2006
    …ent Company, Inc. 810 Seventh Avenue New York, NY 10019 10/18/1989 194. Robert W. Baird & Co., Inc. 777 East Wisconsin Avenue Milwaukee, WI 53202 6/10/2004 195. Robert W. Baird & Co., Inc. 777 E. Wisconsin Avenue Milwaukee, WI 53202 7/31/1986 196. Robinson-Humphrey Co., Inc. (The) Two Peachtree Street, N.W. Atlanta, GA…
  5. 90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974
    ERISAFinal Rules (FR)Jul 1, 2025related by meaning
    …TARY INFORMATION: I. Background and Discussion The Employee Retirement Income Security Act of 1974 (ERISA) is a comprehensive Federal law that sets minimum standards for most voluntarily established employee benefit plans in private industry. Title I of ERISA protects the interests of participants and their beneficiari…
  6. Ann. 2005-59 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsSep 12, 2005
    …ent Company, Inc. 810 Seventh Avenue New York, NY 10019 10/18/1989 193. Robert W. Baird & Co., Inc. 777 E. Wisconsin Avenue Milwaukee, WI 53202 6/10/2004 194. Robert W. Baird & Co., Inc. 777 E. Wisconsin Avenue Milwaukee, WI 53202 7/31/1986 195. Robinson-Humphrey Co., Inc. (The) Two Peachtree Street, N.W. Atlanta, GA 3…
  7. ERISA § 4224 (29 U.S.C. § 1404) — Alternative method of withdrawal liability payments
    PBGCCode / StatuteJan 4, 1995related by meaning
    A multiemployer plan may adopt rules providing for other terms and conditions for the satisfaction of an employer's withdrawal liability if such rules are consistent with this chapter and with such regulations as may be prescribed by the corporation.
  8. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    …arity of its rules and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). PBGC's legal authority for this rulemaking 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 ERIS…
  9. 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…
  10. 29 C.F.R. § 4022.1 — Purpose and scope.
    PBGCRegulationsJan 1, 2017
    …lculation and payment of benefits payable in terminated single-employer plans under section 4022 of ERISA. Subpart A, which applies to each plan providing benefits guaranteed under title IV of ERISA, contains definitions applicable to all subparts, and describes benefits that are guaranteed by the PBGC subject to the l…
  11. ERISACode / StatuteJan 6, 2025related by meaning
    (43)(B)(iii)(II) (II) to the extent not otherwise delegated to another fiduciary by the pooled plan provider and subject to the provisions of section 1104(c) of this title, the investment and management of the portion of the plan's assets attributable to the employees of the employer (or beneficiaries of such employees…
  12. 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 …
  13. 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.
  14. 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;
  15. T.C. Memo. 2011-31 — Scott Ray Holmes v. Commissioner
    IRCCourt RulingsFeb 1, 2011
    …oods Co..v. United States, 280 U.S. 453, 464 (1930), we used in Beard v. Commissioner, 82 T.C. 766, 777 (1984), affd. per curiam 793 F.2d 139 (6th Cir. 1986), a fourpart test (Beard test) to determine whether a document submitted
  16. 89 FR 43636 — Abandoned Plan Regulations
    ERISAFinal Rules (FR)May 17, 2024
    …to Citation 11.  The proposal referred to these plans as “chapter 7 plans.” The new term “Chapter 7 ERISA Plans” is used in these interim final rules for avoidance of confusion regarding the term “plan” used in the bankruptcy context. Back to Citation 12.  77 FR 74063. The Department also published in the same issue of…
  17. 29 C.F.R. § 2570.2(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  18. 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…
  19. T.C. Memo. 2003-32 — Howard E. Clendenen v. Commissioner
    IRCCourt RulingsFeb 12, 2003
    …ee pension and benefit plans qualified under the Employment Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, 88 Stat. 829. Zabolotny v. Commissioner , 7 F.3d 774, 776 (8th Cir. 1993), affg. and revg. 97 T.C. 385 (1991). in the absence of corrective action. Martin Fireproofing v. Commissioner , supra at 1…
  20. 29 C.F.R. § 2570.61(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;