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…
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…
ERISACode / StatuteJan 6, 2025related by meaning
(1) (1) where such plan is one under which the only assets from which benefits are paid are the general assets of a union or of an employer, the administrator, officers, and employees of such plan shall be exempt from the bonding requirements of this section,
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 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.
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.
ERISACode / StatuteJan 6, 2025related by meaning
(h)(4)(D) (D) Election An employer may elect not to have this subparagraph apply. Such an election, once made, may be revoked only with the consent of the Secretary of the Treasury.
89 FR 34106 — Definition of “Employer”-Association Health Plans ERISAFinal Rules (FR)Apr 30, 2024
…p. 17-33.
Back to Citation
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 …
IRCCourt RulingsSep 29, 1992related by meaning
…t of Actuaries (Joint Board) established under the Employee Retirement Income Security Act of 1974 (erisa), Pub. L. 93-406, 88 Stat. 829. Sections 412(c)(3), 6059, and 7701(a)(35) were added to the Internal Revenue Code by ERISA sections 1013(a), 1033(a), and 3043, 88 Stat. 914, 947, 1003, to apply for plan years begin…
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…
PBGCCode / StatuteJan 4, 1995related by meaning
Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
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 …
ERISACourt RulingsMar 29, 1995related by meaning
…al Report on the Plan's behalf as
required by the Employee Retirement Income Security Act of 1974
("ERISA"), section 502(c)(2), 29 U.S.C. § 1132(c)(2), and the
regulations promulgated thereunder.
ERISA, as amended, 29 U.S.C. §§ 1001
et seq. is a remedial statute designed to protect the
integrity of employee benefit pla…
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…
ERISACode / StatuteJan 6, 2025related by meaning
(b)(16)(D) (D) if the party in interest has an ownership interest in the system or venue described in subparagraph (A), the system or venue has been authorized by the plan sponsor or other independent fiduciary for transactions described in this paragraph, and
(b)(16)(E) (E) not less than 30 days prior to the initial t…
PBGCCode / StatuteJan 5, 2015related by meaning
§§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
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…
ERISACode / StatuteJan 6, 2025related by meaning
(a)(11) (11) in the case of a multiemployer plan, by an employee representative, or any employer that has an obligation to contribute to the plan, (A) to enjoin any act or practice which violates subsection (k) of section 1021 of this title (or, in the case of an employer, subsection (l) of such section), or (B) to obt…
81 FR 21089 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs ERISAFinal Rules (FR)Apr 8, 2016★ strong match
…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…
ERISACode / StatuteJan 6, 2025related by meaning
(o) (o) Cross reference For regulations relating to coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.