Notice 2015-84 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur… IRCNoticesDec 28, 2015
…, the 2015 Cumulative List reflects law changes under the Pension Protection Act of 2006 (PPA ’06), Pub. L. 109–280; the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), Pub. L. 110–458; the Small Business Jobs Act of 2010 (SBJA), Pub. L. 111–240; the Preservation of Access to Care for Medicare Beneficiaries…
77 FR 41678 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure/Web Page ERISAFinal Rules (FR)Jul 16, 2012related by meaning
…n shall be furnished to the U.S. Department of Labor electronically in accordance with instructions published by the Department; or may be sent to the following address: U.S. Department of Labor, Employee Benefits Security Administration, Office of Enforcement, P.O. Box 75296, Washington, DC 20013; and
* * * * *
Signed…
Notice 2009-98 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… IRCNoticesDec 28, 2009
… reflects law changes under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), Pub. L. 107-16 (with technical corrections made by the Job Creation and Worker Assistance Act of 2002 (JCWAA)), Pub. L. 104-147, the Pension Funding Equity Act of 2004 (PFEA), Pub. L. 108-218, the American Jobs Creation …
Rev. Proc. 2004-25 — Remedial amendment period; disqualifying provisions; December 31, 2001. This procedure extends the remedial amendment period under section 401(b) of the Code w… IRCRevenue ProceduresApr 19, 2004related by meaning
…a toll-free number).
[9] The term “GUST” refers to the following:
the Uruguay Round Agreements Act, Pub. L. 103-465;
the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353;
the Small Business Job Protection Act of 1996, Pub. L. 104-188;
the Taxpayer Relief Act of 1997, Pub. L. 105-34;
th…
80 FR 5626 — Annual Funding Notice for Defined Benefit Plans ERISAFinal Rules (FR)Feb 2, 2015related by meaning
…ctively. These provisions were amended by the Consolidated and Continuing Appropriations Act, 2015, Public Law 113-235, Division P, section 3 (2014).
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21.
ERISA section 210(f)(3). Section 210(f)(3) of ERISA and corresponding section 414(y)(3) of the Code were added by sections 103 and 203 of the CSEC A…
75 FR 9334 — Multiemployer Pension Plan Information Made Available on Request ERISAFinal Rules (FR)Mar 2, 2010related by meaning
Assistant Secretary, Employee Benefits Security Administration, Department of Labor.
Footnotes
1.
Pub. L. 109-280, 120 Stat. 780.
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2. On January 2, 2009, the Department published in the Federal Register a final rule, effective March 3, 2009, that establishes procedures relating to the assessment of ci…
ERISAFinal Rules (FR)Feb 24, 2023related by meaning
EP Reporting.
Back to Citation
58.
86 FR 51488.
Back to Citation
59.
5 U.S.C. 601
et seq.
(1980).
Back to Citation
60.
5 U.S.C. 551
et seq.
(1946). Back to Citation
61.
Notice 2014-77 — This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44… IRCNoticesDec 22, 2014
…, the 2014 Cumulative List reflects law changes under the Pension Protection Act of 2006 (PPA ’06), Pub. L. 109–280; the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), Pub. L. 110–245; the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), Pub. L. 110–458; the Small Business Jobs Act of 201…
PBGCFinal Rules (FR)Jul 29, 2011related by meaning
…mplementing regulations are at 29 CFR part 4011.
Section 501 of the Pension Protection Act of 2006, Public Law 109-280 (2006), repealed section 4011 of ERISA for plan years beginning after 2006 and replaced the disclosure requirement under that section with a disclosure requirement under Title I of ERISA (under the jur…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
in § 4233.3 and include a statement under penalties of perjury that the plan sponsor must submit with the signed and dated application for partition. PBGC is amending paragraph (b) of § 4233.3 to better comply with the affidavit requirements prescribed by the Department of Justice for perjury cases under 28 U.S.C. 174…
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
…819(Tenth), 1828(c), 1828(d), 1828(i), 1828(n), 1828(o), 1831o, 1835, 3907, 3909, 4808; 5371; 5412; Pub. L. 102-233, 105 Stat. 1761, 1789, 1790 (12 U.S.C. 1831n note); Pub. L. 102-242, 105 Stat. 2236, 2355, as amended by Pub. L. 103-325, 108 Stat. 2160, 2233 (12 U.S.C. 1828 note); Pub. L. 102-242, 105 Stat. 2236, 2386,…
75 FR 64197 — Additional Rules Regarding Hybrid Retirement Plans IRCProposed Rules (FR)Proposed Oct 19, 2010related by meaning
the Employee Retirement Income Security Act of 1974, Public Law 93-406 (88 Stat. 829 (1974)) with respect to defined benefit pension plans.
* * * * * (iv)
Rate of return on certain RICs.
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010related by meaning
….
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7. The Federal Civil Penalties Inflation Adjustment Act of 1990 (the 1990 Act), Public Law 101-410, 104 Stat. 890, as amended by the Debt Collection Improvement Act of 1996 (the 1996 Act), Public Law 104-134, 110 Stat. 1321-373, generally provides that federal agencies adjust certain civil monetary …
IRCCourt RulingsDec 19, 1989related by meaning
…for the year in issue.
Sec. 402(a)(2) was amended by the Tax Reform Act of 1984, sec. 1001(b)(3) of Pub. L. 98-369, 98 Stat. 1011. This amendment was effective only for property acquired after June 22, 1984, and before Jan. 1, 1988, and is thus inapplicable here. Sec. 402(a)(2) was subsequently repealed by sec. 1122(b)…
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
… reflects law changes under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), Pub. L. 107-16 (with technical corrections made by the Job Creation and Worker Assistance Act of 2002 (JCWAA), Pub. L. 107-147), the Pension Funding Equity Act of 2004 (PFEA), Pub. L. 108-218, the Pension Protection Act …
88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates PBGCFinal Rules (FR)Nov 7, 2023related by meaning
…uded in the phased recognition of SFA assets.
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7. The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997.
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8.
See 86 FR 1256.
Back to Citation
9.
See 85 FR 10279.
Back to …
75 FR 5452 — Regulations Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 IRCProposed Rules (FR)Proposed Feb 2, 2010related by meaning
…ce use disorder benefits. [The text of proposed § 54.9812-1 is the same as the text of § 54.9812-1T published elsewhere in this issue of the
Federal Register
].
Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2010-2166 Filed 1-29-10; 8:45 am]
BILLING CODE 4830-01-P
IRCProposed Rules (FR)Proposed May 13, 2026
…, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a-n, 1191, 1191a, 1191b, and 1191c; sec. 101(g), Pub. L. 104-191, 110 Stat. 1936; sec. 401(b), Pub. L. 105-200, 112 Stat. 645 (42 U.S.C. 651 note); sec. 512(d), Pub. L. 110-343, 122 Stat. 3881; sec. 1001, 1201, and 1562(e), Pub. L. 111-148, 124 Stat. 119, as amended by…
IRCProposed Rules (FR)Proposed Dec 23, 2025
(c)(1)(i) of this section, paragraph (b)(1) of this section applies on [DATE 12 MONTHS AFTER PUBLICATION OF FINAL REGULATIONS IN THE
FEDERAL REGISTER ]. Until such time, the current provisions of paragraph (b) of this section continue to apply.
* * * * *
DEPARTMENT OF LABOR
Employee Benefits Security Administration
Fo…
IRCCourt RulingsOct 25, 2012
…nce.
3GUST.is a collective acronym for the following legislation: (1) Uruguay
Round Agreements Act, Pub. L. No. 103-465, 108 Stat. 4809 (1994), which
implemented the Uruguay Round of General Agreement on Tariffs and Trade; (2)
Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L.
No. 103-353, 108 S…