88 FR 44045 — Benefit Payments and Allocation of Assets PBGCFinal Rules (FR)Jul 11, 2023related by meaning
o comments on this point.
Based on its definition of small entity, PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this final rule will not have a significant economic impact on a substantial number of small entities. All or virtually all of the effect…
77 FR 8725 — Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act IRCFinal Rules (FR)Feb 15, 2012
…ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended.
List of Subjects
26 CFR Part 54
Excise taxes
Health care
Health insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 2590
Continuation c…
PBGCFinal Rules (FR)May 13, 2016related by meaning
INFORMATION REPORTING
1. The authority citation for part 4010 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1310.
§ 4010.14
[Amended] 2. In § 4010.14, the words “of up to $1,100 a day for each day that the failure continues” are removed.
PART 4041—TERMINATION OF SINGLE-EMPLOYER PLANS
3. The authority c…
T.D. 9987 — These regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations pr… IRCTreasury DecisionsFeb 5, 2024
…-age insurance benefits, unreduced on account of age, under title II of the Social Security Act (42 USC Chapter 7, subchapter II), as amended, and does not exceed those old-age insurance benefits. A Social Security supplement (other than a QSUPP as defined in §1.401(a)(4)-12) is an ancillary benefit within the meaning …
85 FR 82798 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees ERISAFinal Rules (FR)Dec 18, 2020related by meaning
ofessional or Financial Institution has an interest that may affect the exercise of its best judgment as a fiduciary.
(k) “Retirement Investor” means: (1) A participant or beneficiary of a Plan with authority to direct the investment of assets in his or her account or to take a distribution;
(2) The beneficial owner of…
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020related by meaning
4003.57(a);
f. Section 4003.58(b);
g. Section 4003.59(a) and (c); and
h. Section 4003.60.
§ § 4003.6, 4003.8, 4003.33, 4003.53, and 4003.54
[Amended] 19. Remove the word “shall” and add in its place the word “must” wherever it occurs in the following sections:
a. Section 4003.6;
b. Section 4003.8;
c. Section 4003.33;
…
PBGCRegulationsJan 1, 2017
…r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
81 FR 21208 — Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 ERISAFinal Rules (FR)Apr 8, 2016related by meaning
26 CFR 54.4975-9(c), which interprets Code section 4975(e)(3).
Back to Citation
6.
Cerulli Associates, “Retirement Markets 2015.”
Back to Citation
7. The Department initially proposed an amendment to its regulation defining a fiduciary within the meaning of ERISA section 3(21)(A)(ii) and Code section 4975(e)(3)(B) on…
PBGCRegulationsJan 1, 2017
…t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.
IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
…26 U.S.C. 6103.
Background This document contains proposed amendments to regulations under sections 401(k), 401(m), 402(c), 411(a), and 4979 of the Internal Revenue Code (Code) and new proposed regulations under section 414(w) in order to reflect the provisions of section 902 of the Pension Protection Act of 2006, Publ…
PBGCRegulationsJan 22, 2018
…r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells y…
80 FR 22035 — Proposed Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
DC, this 14th day of April, 2015.
Phyllis C. Borzi,
Assistant Secretary, Employee Benefits Security Administration, Department of Labor.
Footnotes
1. Code section 4975(c)(2) authorizes the Secretary of the Treasury to grant exemptions from the parallel prohibited transaction provisions of the Code. Reorganization Pla…
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
… a result, DB Beneficiaries will not be included in calculations discussing “beneficiaries”. See 29 USC 1025 for more information.
3
Bureau of Labor Statistics, Job Opening and Labor Turnover. Table A, Total Private. February 2025. Most recent release can be found here:
https://www.bls.gov/news.release/pdf/jolts.pd…
T.D. 10005 — These regulations update the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality table… IRCTreasury DecisionsAug 19, 2024related by meaning
plications, impose substantial direct compliance costs on State and local governments, or preempt State law within the meaning of the Executive order. V. Congressional Review Act
Pursuant to the Congressional Review Act (5 U.S.C. 801 et seq.), the Office of Information and Regulatory Affairs designated this rule as not…
89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAFinal Rules (FR)Jan 24, 2024related by meaning
per page; or, at the discretion of the Department, provide the administrative record electronically for a specified charge.
§ 2570.52
Effective date. This subpart is effective with respect to all exemptions filed with or initiated by the Department under ERISA section 408(a), Code section 4975(c)(2), and/or 5 U.S.C. 8…
84 FR 53084 — Administrative Review of Agency Decisions PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
§ 4003.56(c);
e. § 4003.57(a);
f. § 4003.58(b);
g. § 4003.59(a) and (c); and
h. § 4003.60.
§ § 4003.6, 4003.8, 4003.33, 4003.53, and 4003.54
[Amended] 19. Remove the word “shall” and add in its place the word “must” wherever it occurs in the following sections:
a. § 4003.6;
b. § 4003.8;
c. § 4003.33;
d. § 4003.53; and
…
78 FR 68735 — Reduction or Suspension of Safe Harbor Contributions IRCFinal Rules (FR)Nov 15, 2013related by meaning
…ragraph 1.
The authority citation for part 1 is amended by revising the sectional authority for § 1.401(k)-3 to read as follows:
Authority:
26 U.S.C. 7805 * * *
Section 1.401(k)-3 is also issued under 26 U.S.C. 401(m)(9).
Par. 2.
Section 1.401(k)-0 is amended by revising the entries for § 1.401(k)-3(g), (g)(1) and (g)(…
IRCPrivate Letter RulingsApr 30, 2010
… April 01, 2010 2:59:47 PM
To: ------------------
Cc:
Subject: RE: ERISA question
The pr ovision 29 USC 1104(b) that you are referring to is section 404(b) of ERISA, that provides that
no fiduciary may maintain the indicia of ownership of any assets of a plan outside the jurisdiction of the
District Courts of the U.S.,…
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
ction 4975(e)(3)(A) or (C) with respect to the Plan, or IRA fiduciary within the meaning of Code section 4975(e)(3)(A) or (C) with respect to the IRA. (o) A “Senior Executive Officer” is any of the following: the chief compliance officer, the chief executive officer, president, chief financial officer, or one of the th…
78 FR 68240 — Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008; Technical Amendment to External Review for Multi-… IRCFinal Rules (FR)Nov 13, 2013
…ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended.
List of Subjects
26 CFR Part 54
Excise taxes
Health care
Health insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 2590
Continuation c…