87 FR 73822 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights ERISAFinal Rules (FR)Dec 1, 2022
…investment horizons consistent with the plan's articulated funding and investment objectives.” [23] FAB 2018-01 also explained that in the case of an investment platform that allows participants and beneficiaries an opportunity to choose from a broad range of investment alternatives, a prudently selected, well managed,…
80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees ERISAProposed Rules (FR)Proposed Nov 18, 2015
…he participant's right to opt out of the automatic contributions.”). DOL Field Assistance Bulletin (FAB) 2004-1 stated that an employer could open a health savings account (HSA) and deposit employer funds into it without the employee's affirmative consent so long as, among other things, the arrangement was “completely …
80 FR 54374 — Determination of Minimum Required Pension Contributions IRCFinal Rules (FR)Sep 9, 2015
eriod of underpayment. Therefore, $25,000 of the remaining December 31, 2008 contribution is discounted using an interest rate of 10.75% for the 8
1/2 -month period between the payment date of December 31, 2008 and the required installment due date of April 15, 2008, and at the 5.75% effective interest rate for the 3
1…
IRCCourt RulingsMar 5, 2018related by meaning
itionally, the shareholders' agreement specified that the $500 purchase
price for 100 shares of FSC stock included $1 of "paid-in capital" and $499 of "paid-in surplus". The shareholders' agreement also restricted the sale of the FSC
stock in at least two ways: (1) any shareholder that wished to sell its stock needed
t…
86 FR 9120 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCFinal Rules (FR)Feb 11, 2021related by meaning
vel of derivative activity (both principal and client-driven behavior) without damaging their customer relationships or reputations as intermediaries. Another commenter asked that the agencies clarify whether initial margin provided by a covered company in connection with cleared derivative transactions of a customer t…
Notice 2008-73 — This notice expands the availability of the transition relief for certain small pension plans that was originally provided in Notice 2008-21, 2008-7 I.R.B. 431… IRCNoticesSep 22, 2008
egister (REG-139236-07, 2008-9 I.R.B. 491 [72 FR 74215]). Those regulations are proposed to apply to plan years beginning on or after January 1, 2009. On April 15, 2008, proposed regulations under §§ 430(a), 430(c), 430(e), and 430(j) were published in the Federal Register (REG-108508-08, 2008-19 I.R.B. 923 [73 FR 2020…
FAB 2025-02 — ERISA’s Annual Funding Notice Requirements Following SECURE 2.0 ERISADOL Field Assistance BulletinsApr 30, 2025★ strong match
Executive Summary
Recent changes to the law have resulted in apparent confusion, and even certain outright conflicts, between the annual funding notice requirements in section 101(f) of the Employee Retirement Income Security Act (ERISA) and Department of Labor (Department) regulations, at 29 CFR 2520.101-5, that preda…
86 FR 57272 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights ERISAProposed Rules (FR)Proposed Oct 14, 2021
…investment horizons consistent with the plan's articulated funding and investment objectives.” [13] FAB 2018-01 also explained that in the case of an investment platform that allows participants and beneficiaries an opportunity to choose from a broad range of investment alternatives, a prudently selected, well managed,…
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
PBGCFinal Rules (FR)Jul 12, 2021related by meaning
.
The regulatory action and related economic considerations for each condition are described as follows.
Conditions Related to Future Benefit Accruals The interim final rule provides that, during the SFA coverage period (beginning on the plan's SFA measurement date through the last day of the last plan year ending in 2…
88 FR 4900 — Special Financial Assistance by PBGC-Withdrawal Liability Condition Exception PBGCFinal Rules (FR)Jan 26, 2023related by meaning
eriod that SFA is intended to cover, but that a compromise might be to amortize the SFA over no fewer than a stated period of years, such as 20 years. PBGC considered these suggestions but decided not to adopt them. PBGC provided a process in the July 2022 final rule for a plan that receives SFA under the terms of the …
Notice 2011-97 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2011
serting § 401(k)(13) of the Code. (2008 C. L.)
PPA ’06 § 902(c)(2) amended § 416(g)(4)(H)(ii) by inserting § 401(m)(12) of the Code. (2008 C. L.)
417: PPA ’06 § 1102(a) provides that notice required to be provided under § 417 may be provided as much as 180 days before the annuity starting date.[10] (2008 C. L.)
Notice …
IRCCourt RulingsJan 28, 2014
…ified repayment of those funds. The following table
summarizes petitioners' characterization of the 2008 transactions:
-- Distribution
Transaction 1 Apr. 14, 2008,
distribution from
petitioner husband's
traditional IRA
Transaction 2 June 6, 2008,
distribution from
petitioner husband's
rollover IRA
Transaction 3 July 31…
Notice 2010-90 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44… IRCNoticesDec 27, 2010
§ 401(k)(13) of the Code . (2008 C. L.).
PPA ’06 § 902(c)(2) amended § 416(g)(4)(H)(ii) by inserting § 401(m)(12) of the Code. (2008 C. L.).
33. 417: Final Regulations under § 417(a)(3) were published on March 24, 2006 (71 Fed. Reg. 14798) regarding the disclosure of the relative value of optional forms of benefit. (2…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
CFR 54.9816-8(b)(2)(iii)(A)(
1), (
4), (
6), (
7), (
10), and (
11); 29 CFR 2590.716-8(b)(2)(iii), 29 CFR 2590.716-8(b)(2)(iii)(A)(
1), (
4), (
6), ( 7), (
10), and (
11); 45 CFR 149.510(b)(2)(iii), and 45 CFR 149.510(b)(2)(iii)(A)(
1), (
4), (
6), (
7), (
10), and (
11). The Departments are finalizing with modificati…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
vents are not permissible.
(i)
Example.
The following example provides an illustration of appropriate exposure to otherwise impermissible derivatives. (1) At the time a pension plan receives SFA, a fixed income manager does not identify enough investible corporate bonds that are consistent with the plan's investment ob…
90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025related by meaning
uded in the 2022 VFC Program proposed revisions. At the same time, the Department also submitted the ICR to OMB, in accordance with 44 U.S.C. 3507(d). The Department received comments that addressed the burden estimates used in the analysis of the 2022 VFC Program proposed revisions. The Department reviewed these publi…
85 FR 72846 — Financial Factors in Selecting Plan Investments ERISAFinal Rules (FR)Nov 13, 2020
…lan fiduciaries.
f. Interpretive Bulletin 2015-1 (IB 2015-1) and Field Assistance Bulletin 2018-01 (FAB 2018-01)
The final rule also withdraws IB 2015-1 and removes it from the Code of Federal Regulations. Accordingly, as of publication of this final rule, IB 2015-1 may no longer be relied upon as reflecting the Depart…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
llion.
(1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing sponsor or the ultimate parent completes and submits Form 200 in accordance with this section, PBGC will consider the notification requirement in s…