ERISACode / StatuteJan 6, 2025related by meaning
(f) (f) Missing participants in terminated plans In the case of a plan covered by section 1350 of this title, upon termination of the plan, benefits of missing participants shall be treated in accordance with section 1350 of this title.
IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
… of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406 (88 Stat. 829), as amended (ERISA), also provides rules relating to plans maintained by more than one employer. Similar to section 413(c) of the Code, section 210(a) of ERISA states that the minimum participation standards, minimum vesting standard…
86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement IRCProposed Rules (FR)Proposed Sep 16, 2021
… printing cost of approximately $6. For all agents and brokers, HHS estimates that a total of 1,110,820 printed commission schedules and 1,110,820 printed supplemental documents would be provided to consumers, for a total printing cost of $333,246 annually. HHS assumes that agents and brokers would be compensated by is…
IRCFinal Rules (FR)Nov 12, 2020
…
120.00
62,400.00
( printed page 72289)
DevOps Engineer
260
181.00
47,060.00
Total per Respondent
1,820
250,900.00
Table 20B—Estimated One-Time Year One Cost and Hour Burden for All Issuers and TPAs for the Prescription Drug File
Number of
respondents
Number of
responses
Burden hours
per respondent
Total burden
hours
T…
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…
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.
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 …
DOL Info. Ltr. 06-03-2020 — Information Letter under the Employee Retirement Income Security Act (ERISA) concerning private equity investments as a component of a professionally managed a… ERISADOL Information Letters
…alue Measurements and Disclosures,”(9) and require additional disclosures needed to meet the plan’s ERISA obligations to report information about the current value of the plan’s investments.
ERISACode / StatuteJan 6, 2025related by meaning
(b)(20)(E)(iii)(II) (II) to restore to the plan or affected account any profits made through the use of assets of the plan.
(b)(21) (21) The provision of a de minimis financial incentive described in section 401(k)(4)(A) or section 403(b)(12)(A) of title 26.
91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure ERISAProposed Rules (FR)Proposed Jan 30, 2026related by meaning
cy or instrumentality of any of the foregoing.” ERISA section 3(32); 29 U.S.C. 1002(32).
Back to Citation
102.
29 U.S.C. 1191b.
Back to Citation
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 6, 2017related by meaning
(a)(1)(C) (C) has a 1-year break in service (as defined in section 1053(b)(3)(A) of this title).
(a)(2) (2) If more than one employer adopts a plan, each such employer shall furnish to the plan administrator the information necessary for the administrator to maintain the records, and make the reports, required by parag…
86 FR 51488 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Sep 15, 2021related by meaning
…an, are matters that generally are subject to the fiduciary responsibility provisions of Title I of ERISA”.); Information Letter to Diana Ceresi (Feb. 2, 1998) (“when the selection of a health care provider involves the disposition of employee benefit plan assets, such selection is an exercise of authority or control w…
IRCCourt RulingsJun 4, 1984related by meaning
nd holding of employer securities and employer real property by certain plans. Section 408, ERISA, sets forth exemptions from prohibited transactions. Violations of the labor provisions contained in ERISA may result in any number of sanctions against the fiduciary. For example, under section 409(a), ERISA, a fiduciary …
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010related by meaning
…s multiemployer plans to delay temporarily their endangered or critical status under section 305 of ERISA. Section 204 of WRERA provides that a multiemployer plan may, for its first plan year beginning during the period from October 1, 2008, through September 30, 2009, elect to keep its status for the plan year precedi…
IRCCourt RulingsJan 14, 2013
…for the benefit of Ms. Fletcher in 2003 and 2004, respectively for a total
compensation package of $820,348.
The corporation's annual board minutes dated November 28, 2003, state:
"Compensation to Administrators was approved for payment of back salaries that
8The Schedules E for 2004 and 2005 appear to mistakenly leave…
ERISACourt RulingsAug 10, 2026
…rt
failed to properly apply the Quesinberry factors and failed to consider the remedial
purposes of ERISA and its fee analysis . But we find the district court adequately considered
90 FR 3092 — Automatic Enrollment Requirements Under Section 414A IRCProposed Rules (FR)Proposed Jan 14, 2025related by meaning
o the permitted consolidation of notices under section 801(d)(3)(C) of ERISA (which is a parallel provision to section 402A(e)(5)(C) of the Code).
See Q&A-18 of “FAQs: Pension-Linked Emergency Savings Accounts,” available at
www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/faqs/pension-linked-…
ERISACourt RulingsAug 10, 2026
…rt
failed to properly apply the Quesinberry factors and failed to consider the remedial
purposes of ERISA and its fee analysis . But we find the district court adequately considered
82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 ERISAFinal Rules (FR)Jan 18, 2017
il monetary penalties enforceable by the Secretary under title I of ERISA. The Secretary shall publish such annual adjustments in the
Federal Register notwithstanding section 553 of the Administrative Procedure Act. Future penalties or adjustments to the amount of the penalty that are enacted by statute or regulation (…
IRCCourt RulingsMar 20, 1997
…r
, 909 F.2d 1360, 1363 (9th Cir.
1990) (citing Bail Bonds By Marvin Nelson, Inc. v. Commissioner
,
820 F.2d 1543, 1549 (9th Cir. 1987), affg. T.C. Memo. 1986-23),
affg. T.C. Memo. 1987-628. This two-part test, however, is not
- 30 -