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…
ERISADOL Technical ReleasesJun 17, 2026related by meaning
…e whole law, and to its object and policy” in deciding what type of benefit programs are covered by ERISA). ↩ See FAB 2004-01 (April 7, 2004) and FAB 2006-02 (October 27, 2006) which came to similar conclusions regarding employers’ involvement with Health Savings Accounts. ↩
29 C.F.R. 2510.3-2(d)(1)(iii). ↩
See Interpr…
80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
… Labor, 2014.
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13.
As discussed below in Section E. Coverage of IRAs and Other Non-ERISA Plans, in recognition of differences among the various types of non-ERISA plan arrangements described in Code section 4975(e)(1)(B) through (F), the Department solicits comments on whether it is appropriate for the…
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 …
ERISACode / StatuteJan 5, 2015related by meaning
§§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010
…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…
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…
IRCCourt RulingsJul 24, 1984
… secs. 401(a)(3) and 401(a)(4) were amended by the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, 88 Stat. 829. As amended, sec. 401(a)(3) now merely makes reference to sec. 410, which was added to the Code by sec. 1011 of ERISA, supra, 88 Stat. at 898, 900. Secs. 410(b)(1)(A) and 410(b)(1)(B)…
ERISAProposed Rules (FR)Proposed Oct 22, 2010related by meaning
e meaning of section 3(21)(A)(i) of ERISA.
See
Advisory Opinion 97-16A (May 22, 1997).
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20.
29 CFR 2510.3-21(c).
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21. The scope of the regulation was further limited by the Department in a 1976 advisory opinion (AO 76-65), in which it concluded that, under the facts described therein, …
81 FR 21147 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and Brokers, Pension Co… ERISAFinal Rules (FR)Apr 8, 2016
… Hancock Mut. Life Ins. Co.
v.
Harris Trust & Sa
v.
Bank,
510 U.S. 86, 97-101 (1993) (holding that “ERISA leaves room for complementary or dual federal or state regulation, and calls for federal supremacy when the two regimes cannot be harmonized or accommodated”).
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50.
See BancOklahoma Mortg. Corp.
v…
ERISACode / StatuteJan 4, 1995related by meaning
(a)(6) (6) such other matter as any of the committees referred to in section 1221 of this title may refer to it.
79 FR 78578 — Summary of Benefits and Coverage and Uniform Glossary IRCProposed Rules (FR)Proposed Dec 30, 2014
…he 2012 Current Population Survey the Department estimates there are 58.0 million policy holders in ERISA plans
http://www.dol.gov/ebsa/pdf/coveragebulletin2013.pdf
table 2.
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65.
See proposed 45 CFR 147.200(a)(2)(i)(J).
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66.
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.
75 FR 32846 — Final Rule Relating to Time and Order of Issuance of Domestic Relations Orders ERISAFinal Rules (FR)Jun 10, 2010
… of the statute; it merely clarifies the status of certain types of domestic relations orders under ERISA.
List of Subjects in 29 CFR Part 2530 Alternate payee
Divorce
Domestic relations orders
Employee benefit plans
Marital property
Spouse
Plan administrator
Pensions
Qualified domestic relations orders
For the reasons…
IRCRegulationsSep 9, 2016
…l subsequent plan years. The provisions referred to are the amendments to the Code made by sections 1011, 1012, 1013, 1015, 1016(a) (1) through (11) and (13) through (27), 1021, and 1022(b) of the Employee Retirement Income Security Act of 1974.
(d)(2) (2) Election is irrevocable. Any election made under this paragraph…
78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAFinal Rules (FR)Mar 1, 2013related by meaning
ssessment of civil penalties under section 502(c)(5) of ERISA, see §§ 2570.90 through 2570.101 of this chapter.
(2)
Criminal penalties and procedures. For information on criminal penalties under section 519 of ERISA for persons who knowingly make false statements or false representation of fact with regards to the info…
IRCRegulationsJan 19, 2017
…basis of the share in the employee's hands at the time of the disposition, determined under section 1011, shall be increased by an amount equal to the amount includible as compensation in the employee's gross income under this paragraph (k). However, the basis of a share of stock acquired after the death of an employee…
IRCProposed Rules (FR)Proposed Dec 23, 2025
… TPAs would rely on a Computer and Information Systems Manager (Code 11-3021) and a Lawyer (Code 23-1011) to review and interpret these proposed rules. For States, a Compliance Officer (Code 13-1041) is assumed to perform this task. Assuming an average reading speed of 200 words per minute and using BLS median wage dat…
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…
PLR 201149005 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) IRCPrivate Letter RulingsDec 9, 2011
…ition of property is the
excess of the amount realized over the adjust ed basis provided in section 1011 for
determining gain, and the loss shall be the excess of the adjusted basis over the
amount realized.
Section 1001(b) provides, in part, that the amount realized from the sale or other
disposition of property shall…