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…
89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCFinal Rules (FR)Sep 23, 2024
… insured plans with 50 to 100 participants. (
Note: The Departments estimate that there are 140,998 ERISA-covered group health plans with 50 to 100 participants based on the Medical Expenditure Panel Survey Insurance Component (MEPS-IC) and the 2020 County Business Patterns from the Census Bureau. The Departments also …
83 FR 32815 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCProposed Rules (FR)Proposed Jul 16, 2018
…nts already prepared containing withdrawal liability information. PBGC estimates that approximately 140 plans would file withdrawal liability information and that it would take each plan approximately 2 hours to electronically file the information. PBGC further estimates that the filings would be completed by pension f…
ERISACourt RulingsMar 29, 1995related by meaning
…al Report on the Plan's behalf as
required by the Employee Retirement Income Security Act of 1974
("ERISA"), section 502(c)(2), 29 U.S.C. § 1132(c)(2), and the
regulations promulgated thereunder.
ERISA, as amended, 29 U.S.C. §§ 1001
et seq. is a remedial statute designed to protect the
integrity of employee benefit pla…
84 FR 53084 — Administrative Review of Agency Decisions PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
…n.
Footnotes
1.
See 44 FR 42181, 42181 (July 19, 1979).
Back to Citation
2.
See
section 4007 of ERISA (designated payor is defined as a contributing sponsor or plan administrator in the case of a single-employer plan).
Back to Citation
3.
See 67 FR 47694, 47694 (July 22, 2002).
Back to Citation
4.
Note, section …
82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 ERISAFinal Rules (FR)Jan 18, 2017
…Act
Child Labor
29 CFR 579.1(a)(2)
1,894
1,925.
WHD
Fair Labor Standards Act
Child Labor
29 CFR 570.140(b)(1)
12,080
12,278.
WHD
Fair Labor Standards Act
Child Labor
29 CFR 579.1(a)(1)(i)(A)
12,080
12,278.
WHD
Fair Labor Standards Act
Child Labor that causes serious injury or death
29 CFR 570.140(b)(2)
54,910
55,808.
W…
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020related by meaning
…n.
Footnotes
1.
See 44 FR 42181, 42181 (July 19, 1979).
Back to Citation
2.
See
section 4007 of ERISA (designated payor is defined as a contributing sponsor or plan administrator in the case of a single-employer plan).
Back to Citation
3.
See 67 FR 47694, 47694 (July 22, 2002).
Back to Citation
4.
Note, section …
PBGCCode / StatuteJan 6, 2017related by meaning
(a) (a) The provisions of this subchapter take effect on September 2, 1974.
75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8) ERISAFinal Rules (FR)Feb 26, 2010related by meaning
… section 212 of the Pension Protection Act of 2006 (PPA), Public Law 109-280, respectively, amended ERISA by adding section 305 and amended the Internal Revenue Code (Code) by adding section 432, to provide additional rules for multiemployer defined benefit pension plans in endangered status or critical status. All ref…
79 FR 61440 — Liquidity Coverage Ratio: Liquidity Risk Measurement Standards IRCFinal Rules (FR)Oct 10, 2014
…quid asset amount (§ _.21(b)(1)): 15
Level 2A liquid asset amount: 25
Level 2B liquid asset amount: 140
Sum of level 1, level 2A, and level 2B liquid asset amounts: 180
(b) Calculate unadjusted excess HQLA amount (§ _.21(c))
Step 1: Calculate the level 2 cap excess amount (§ _.21(d)):
Level 2 cap excess amount = Max (l…
DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL RE… ERISACourt RulingsNov 30, 2016related by meaning
…emo in Supp. at 11.
B. Statutory Provisions
The Employee Retirement Income Security Act of 1974, or ERISA, 29 U.S.C. § 1001 et
seq. , protects assets placed in retirement plans by setting minimum standards for pension plans in
private industry. ERISA does not require an employer to establish a pension plan. It only
req…
75 FR 34538 — Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan Under the Patient Protection and Aff… IRCFinal Rules (FR)Jun 17, 2010
… years (in the individual market, policy years) beginning on or after September 23, 2010.
See
§ 147.140 of this part for determining the application of this section to grandfathered health plans.
3. Section 147.140 is added to read as follows:
§ 147.140
Preservation of right to maintain existing coverage.
(a)
Definitio…
PBGCCode / StatuteJan 6, 2025related by meaning
(c) (c) Repealed. Pub. L. 112–141, div. D, title II, §40234(a), July 6, 2012, 126 Stat. 858
IRCNoticesFeb 18, 2025
…e the QPA pursuant to Treas. Reg. § 54.9816-6T(c)(4)(i), 29 CFR 2590.716-6(c)(4)(i), and 45 CFR 149.140(c)(4)(i). Under Treas. Reg. § 54.9816-6T(c)(4)(ii), 29 CFR 2590.716-6(c)(4)(ii), and 45 CFR 149.140(c)(4)(ii), for an item or service furnished in a subsequent year (before the first sufficient information year for t…
IRCCourt RulingsJun 4, 1984related by meaning
recognition that various provisions of ERISA were enacted in large part to replace the plan disqualification sanction with other pecuniary sanctions. In ERISA, Congress reacted to perceived abuses in the administration of employee benefit plans by establishing new and stricter standards of fiduciary responsibility, by…
IRCCourt RulingsSep 29, 1992related by meaning
…t of Actuaries (Joint Board) established under the Employee Retirement Income Security Act of 1974 (erisa), Pub. L. 93-406, 88 Stat. 829. Sections 412(c)(3), 6059, and 7701(a)(35) were added to the Internal Revenue Code by ERISA sections 1013(a), 1033(a), and 3043, 88 Stat. 914, 947, 1003, to apply for plan years begin…
ERISACode / StatuteJan 6, 2017related by meaning
(a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
IRCFinal Rules (FR)May 23, 2022related by meaning
… U.S.C. 1002(43). The term pooled employer plan does not include a multiemployer plan as defined in ERISA section 3(37) and also does not include a plan established before the date the SECURE Act was enacted unless the plan administrator elects to have the plan treated as a pooled employer plan and the plan meets the E…
T.D. 9694 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov… IRCTreasury DecisionsOct 6, 2014
…zero by the amount of the AIR ($500,000 − $500,000). The reduced deduction limit is applied to O’s $140,000 of DDR attributable to services performed by O in L’s 2016 taxable year that is paid in 2018. Because $140,000 exceeds the reduced deduction limit of zero, the $140,000 is not deductible for L’s 2018 taxable year…
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…