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72 documents · 0.32sAllIRCERISAPBGCJoint Board
  1. 90 FR 3092 — Automatic Enrollment Requirements Under Section 414A
    IRCProposed Rules (FR)Proposed Jan 14, 2025related by meaning
    …pant would be entitled to receive the document in the absence of section 414(bb) and section 111 of ERISA). 2. Consolidation of Notices As described in section II.B of the Background portion of this preamble, section 402A(e)(5)(C) of the Code (as added by section 127 of the SECURE 2.0 Act) permits the initial and annua…
  2. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026related by meaning
    cy or instrumentality of any of the foregoing.” ERISA section 3(32); 29 U.S.C. 1002(32). Back to Citation 102.  29 U.S.C. 1191b. Back to Citation 103.  See Field Assistance Bulletin No. 2021-03, Q&A 3 (“ERISA section 733(c)(2) provides that certain benefits are not subject to certain requirements of Part 7 of ERISA if …
  3. 85 FR 54288 — Registration Requirements for Pooled Plan Providers
    ERISAProposed Rules (FR)Proposed Sep 1, 2020related by meaning
    …the rights and benefits of plan participants and beneficiaries. Back to Citation 8.  Section 505 of ERISA provides generally that the Secretary may prescribe such regulations the Secretary “finds necessary or appropriate to carry out the provisions of this subchapter. Among other things, such regulations may define acc…
  4. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. MERSKIN & MERSKIN, P.C.
    ERISACourt RulingsApr 27, 1995
    … 510 (1989); Brink v. DaLesio, 667 F.2d 420, 427 (4th Cir. 1981). To accomplish its stated purpose, ERISA includes extensive reporting and disclosure provisions. The duty of completing and filing the annual report is [PAGE 6] that of the designated plan administrator. 29 U.S.C. §§ 1021 and 1024. Annual reports must be …
  5. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, Pension and Welfare Benefits Administration v. MIDLANTIC COAST DELIVERY SYSTEMS, INC.
    ERISACourt RulingsDec 8, 1994
    …d compliance with the reporting provisions of the Employee Retirement Income Security Act of 1974 ("ERISA"), as amended, 29 U.S.C. §§1001, et seq.; specifically ERISA section 101(b)(4) and 104(a)(1)(A), 29 U.S.C. §§1021(b)(4) and 1024 (a)(1)(A), and the regulations at 29 C.F.R. §§2520.103-1 and 2520.104a-5 issued there…
  6. 29 C.F.R. § 2570.2(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  7. 29 C.F.R. § 2570.161(f) — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    (f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
  8. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …r this action comes from section 4002(b)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), which authorizes the Pension Benefit Guaranty Corporation (PBGC) to issue regulations to carry out the purposes of title IV of ERISA, and section 4044 of ERISA (Allocation of Assets). It also comes from section 4…
  9. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as provided in subsections (b), (c), and (d), this part shall take effect on January 1, 1975.
  10. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019related by meaning
    Back to Citation 123.  The Pew Charitable Trusts, “Employer Barriers to and Motivations for Offering Retirement Benefits,” 2017. Back to Citation 124.  Transamerica Center for Retirement Studies, “All About Retirement: An Employer Survey, 17th Annual Transamerica Retirement Survey” (Aug. 2017). Back to Citation 125.  T…
  11. DOL EBSA (final agency order) — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. SPALDING AND EVENFLO COMPANIES, INC.
    ERISACourt RulingsNov 18, 1994
    …rancisco, CA Washington, DC Keyword / Case Number Searches DMS Search Case Status DOL Home > OALJ > ERISA > USDOL, PWBA v. SPALDING AND EVENFLO COMPANIES, INC., 1992-RIS-19 (PWBA Nov. 18, 1994) USDOL/OALJ Reporter USDOL, PWBA v. SPALDING AND EVENFLO COMPANIES, INC., 1992-RIS-19 (PWBA Nov. 18, 1994) Date: Nov. 18, 1994 …
  12. 85 FR 72934 — Registration Requirements for Pooled Plan Providers
    ERISAFinal Rules (FR)Nov 16, 2020related by meaning
    …the rights and benefits of plan participants and beneficiaries. Back to Citation 8.  Section 505 of ERISA provides generally that the Secretary may prescribe such regulations the Secretary “finds necessary or appropriate to carry out the provisions of this subchapter. Among other things, such regulations may define acc…
  13. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BRANIFF, INC.
    ERISACourt RulingsSep 27, 1993
    …osure and enforcement purpose of the Act2 . It is the duty of the plan's administrator, pursuant to ERISA §§ 101 and 104, 29 U.S.C. §§ 1021 end 1024 to complete and file the annual report with the Secretary of Labor3 . The form and contents of the annual report are set forth in ERISA § 103, 29 U.S.C. § 1023; paragraph …
  14. 75 FR 9360 — Investment Advice-Participants and Beneficiaries
    ERISAProposed Rules (FR)Proposed Mar 2, 2010related by meaning
    …1.  Section 601 of the Pension Protection Act of 2006 (PPA) added sections 408(b)(14) and 408(g) of ERISA. The PPA also added parallel provisions to the Code at sections 4975(d)(17) and 4975(f)(8). Under Reorganization Plan No. 4 of 1978 (43 FR 47713, Oct. 17, 1978), 5 U.S.C. App. 1, 92 Stat. 3790, the authority of the…
  15. Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022
    IRCNoticesModified Jan 8, 2024related by meaning
    he anti-cutback relief from the requirements of section 204(g) of ERISA provided by section 501 of the SECURE 2.0 Act. (c) Eligible governmental plans The deadline to amend an eligible governmental plan is the later of (1) December 31, 2029, or (2) if applicable, the first day of the first plan year beginning more than…
  16. DOL EBSA (final agency order) — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. NORTHWESTERN INSTITUTE OF PSYCHIATRY
    ERISACourt RulingsJul 26, 1995
    …rancisco, CA Washington, DC Keyword / Case Number Searches DMS Search Case Status DOL Home > OALJ > ERISA > USDOL, PWBA v. Northwestern Institute of Psychiatry, 1993-RIS-23 (PWBA July 26, 1995) USDOL/OALJ Reporter USDOL, PWBA v. Northwestern Institute of Psychiatry, 1993-RIS-23 (PWBA July 26, 1995) Date: July 26, 1995 …
  17. PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(7) (7) A plan may establish subclasses and categories within the classes described in paragraphs (1) through (6) of subsection (a) in accordance with regulations prescribed by the corporation.
  18. ERISA § 702(c)(4)(D) (29 U.S.C. § 1182) — Prohibiting discrimination against individual participants and beneficiaries based on health status
    ERISACode / StatuteJan 5, 2009related by meaning
    (c)(4)(D) (D) The plan or issuer notifies the Secretary in writing that the plan or issuer is conducting activities pursuant to the exception provided for under this paragraph, including a description of the activities conducted. (c)(4)(E) (E) The plan or issuer complies with such other conditions as the Secretary may …
  19. 100 T.C. 216; 100 T.C. No. 15 — Halliburton Co. v. Commissioner
    IRCCourt RulingsMar 24, 1993
    …e plan administrator to the plan sponsor under the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, sec. 4043(b)(3), 88 Stat. 1024. Additionally, respondent’s Internal Revenue Manual formerly instructed agents to question whether a partial termination had occurred when exclusion of 20 percent of…
  20. REG-121508-18 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
    … of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406 (88 Stat. 829), as amended (ERISA), also provides rules relating to plans maintained by more than one employer. Similar to section 413(c) of the Code, section 210(a) of ERISA states that the minimum participation standards, minimum vesting standard…