PBGCProposed Rules (FR)Proposed Aug 18, 2023
…r this action comes from section 4002(b)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), which authorizes the Pension Benefit Guaranty Corporation (PBGC) to issue regulations to carry out the purposes of title IV of ERISA; section 4044 of ERISA (Allocation of Assets); section 4010 of ERISA (Authority…
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.
91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure ERISAProposed Rules (FR)Proposed Jan 30, 2026
cy or instrumentality of any of the foregoing.” ERISA section 3(32); 29 U.S.C. 1002(32).
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102.
29 U.S.C. 1191b.
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103. See Field Assistance Bulletin No. 2021-03, Q&A 3 (“ERISA section 733(c)(2) provides that certain benefits are not subject to certain requirements of Part 7 of ERISA if …
ERISACode / StatuteJan 4, 1995related by meaning
(a)(1) (1) as an administrator, fiduciary, officer, trustee, custodian, counsel, agent, employee, or representative in any capacity of any employee benefit plan,
(a)(2) (2) as a consultant or adviser to an employee benefit plan, including but not limited to any entity whose activities are in whole or substantial part d…
IRCCourt RulingsSep 30, 1991
… plain language of the statute does not support petitioners’ interpretation of section 407(d)(2) of ERISA. Section 407(d)(2) of ERISA provides that employer real property is property leased to an employer of employees covered by the plan. ERISA sec. 407(d)(2). Here, only the surface rights were leaséd to Farms, Inc., a…
DOL Info. Ltr. 12-04-2018 — Guidance as to whether state civil laws which prohibit an employer’s implementation of an automatic enrollment arrangement in connection with a disability bene… ERISADOL Information Letters
…butions to the plan, unless the employee affirmatively elects not to participate. Section 514(a) of ERISA, subject to certain exceptions, states that Title I of ERISA preempts state laws insofar as they “relate to” any ERISA-covered employee benefit plan. The U.S. Supreme Court has said that a state law has a prohibite…
ERISACode / StatuteJan 4, 1995related by meaning
(6) (6) an individual retirement account or annuity described in section 408 of title 26, or a retirement bond described in section 409 of title 26 (as effective for obligations issued before January 1, 1984);
(7) (7) an excess benefit plan; or
(8) (8) any plan, fund or program under which an employer, all of whose sto…
89 FR 34106 — Definition of “Employer”-Association Health Plans ERISAFinal Rules (FR)Apr 30, 2024
…p. 17-33.
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44. A “MEWA” is a “multiple employer welfare arrangement” as defined in ERISA section 3(40). A MEWA can be a single ERISA-covered plan (“plan MEWA”), or an arrangement comprised of multiple ERISA-covered plans, each sponsored by unrelated employer members that participate in the arrangement …
PBGCCode / StatuteJan 6, 2017related by meaning
(b)(2)(B)(iii) (iii) the reason for any change in the determination of the employer's liability or schedule of liability payments.
88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates PBGCFinal Rules (FR)Nov 7, 2023
…is rulemaking comes from section 4002(b)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA, and section 4262 of ERISA (Special Financial Assistance by the Corporation), which permits PBGC, in consultation with the…
84 FR 53084 — Administrative Review of Agency Decisions PBGCProposed Rules (FR)Proposed Oct 4, 2019
ERISA has not been met,
(ii) A determination that the requirements for demonstrating distress under section 4041(c)(2)(B) of ERISA have not been met, (iii) A determination with respect to the sufficiency of plan assets for benefit liabilities or for guaranteed benefits, and
(iv) A determination with respect to a plan …
ERISAFinal Rules (FR)Apr 8, 2016
…by applicable law. Additionally, although the policies and procedure requirement applies equally to ERISA plans, the final exemption does not require Financial Institutions to make a warranty with respect to ERISA plans, just as it does not require the execution of a contract with respect to ERISA plans. For these plan…
75 FR 5410 — Interim Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 IRCFinal Rules (FR)Feb 2, 2010
…omments concerning an ICR pertaining to the claims denial notice, because the Department of Labor's ERISA claims procedure regulation (29 CFR 2560.503-1) requires (among other things) ERISA-covered group health plans to provide such disclosures automatically to participants and beneficiaries free of charge. Although no…
PBGCCode / StatuteJan 6, 2025related by meaning
(h) (h) Advisory committee to corporation
DOL Info. Ltr. 09-07-2022 — Information letter discussing the SECURE Act amendments to ERISA relating to the bonding requirements under ERISA section 412 that apply to pooled employer pla… ERISADOL Information Letters
…ing the bonding requirements under the Employee Retirement Income Security Act of 1974, as amended (ERISA) applicable to a pooled employer plan (PEP). You asked about the application of ERISA’s bonding requirements to employees of employers participating in a PEP who assist in collecting and transmitting participant co…
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…
ERISACode / StatuteJan 6, 2025related by meaning
(a)(3) (3) the participant terminates his service with the employer.
PBGCRegulationsJul 8, 2024
) that is not a multiemployer plan (as defined in section 4001(a)(3) of ERISA) and that is covered by title IV of ERISA. Standard termination means the voluntary termination, in accordance with section 4041(b) of ERISA and part 4041, subpart B, of this chapter, of a single-employer plan that is able to provide for all …
ERISACode / StatuteJan 8, 2008related by meaning
(b) (b) Omitted.
PBGCRegulationsJul 1, 2010
The following terms are defined in § 4001.1 of this chapter: annuity, ERISA, insurer, IRS, mass withdrawal, multiemployer plan, nonforfeitable benefit, PBGC, plan, and plan year. In addition, for purposes of this part: Available resources means, for a plan year, available resources as described in section 4245(b)(3) of…