IRCCourt RulingsMay 15, 1978related by meaning
… section 3002(c) of the Employee Retirement Income Security Act of 1974 (hereinafter referred to as ERISA) which provides: Regulations prescribed by the Secretary of Treasury under sections 410(a), 411, and 412 of the Internal Revenue Code of 1954 (relating to minimum participation standards, minimum vesting standards,…
ERISA § 521(g) (29 U.S.C. § 1151) — Administrative summary cease and desist orders and summary seizure orders against multiple employer welfare arrangements in financially hazardous condition ERISACode / StatuteJan 6, 2025related by meaning
(g) (g) Exception This section shall not apply to any plan or arrangement that does not fall within the meaning of the term "multiple employer welfare arrangement" under section 1002(40)(A) of this title.
80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees ERISAProposed Rules (FR)Proposed Nov 18, 2015★ strong match
se in ERISA), which are primarily enforced through imposition of excise taxes against IRA fiduciaries by the Internal Revenue Service. 26 U.S.C. 4975. In other contexts, the Department has provided guidance to help employers determine whether their involvement in voluntary payroll deduction arrangements for sending emp…
PBGCRegulationsJul 8, 2024
) that is not a multiemployer plan (as defined in section 4001(a)(3) of ERISA) and that is covered by title IV of ERISA. Standard termination means the voluntary termination, in accordance with section 4041(b) of ERISA and part 4041, subpart B, of this chapter, of a single-employer plan that is able to provide for all …
PBGCRegulationsJul 1, 2010
The following terms are defined in § 4001.1 of this chapter: annuity, ERISA, insurer, IRS, mass withdrawal, multiemployer plan, nonforfeitable benefit, PBGC, plan, and plan year. In addition, for purposes of this part: Available resources means, for a plan year, available resources as described in section 4245(b)(3) of…
78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAFinal Rules (FR)Mar 1, 2013
Paragraph (b) contains key definitions. ERISA section 521 applies the Secretary's cease and desist and seizure order authority to MEWAs, as defined under section 3(40) of ERISA, 29 U.S.C. 1002(40). As stated in the proposed regulations, Congress did not limit the Secretary's authority to issue orders to MEWAs that are …
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020
ERISA have not been met;
(iii) A determination with respect to the sufficiency of plan assets for benefit liabilities or for guaranteed benefits; and (iv) A determination with respect to a plan terminating under section 4041(b) of ERISA or with respect to the distribution of residual assets under section 4044(d) of ER…
83 FR 28912 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans ERISAFinal Rules (FR)Jun 21, 2018
…ent with the Department's longtime recognition that working owners should be able to participate in ERISA-covered plans.
See Advisory Opinion 99-04A (various ERISA and Code provisions “reveal a clear Congressional design to include `working owners' within the definition of `participant' for purposes of Title I of ERISA…
86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCFinal Rules (FR)Jan 8, 2021
… this action is based on section 4002(b)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA; section 305(g) [1]
of ERISA, which provides the statutory requirements for changes to withdrawal liability; section 4001 …
ERISACode / StatuteJan 6, 2025related by meaning
(b) (b) Exceptions The requirements of subsection (a) of this section shall not apply—
(b)(1) (1) to any assets of a plan which consist of insurance contracts or policies issued by an insurance company qualified to do business in a State;
(b)(2) (2) to any assets of such an insurance company or any assets of a plan whi…
81 FR 36229 — Mergers and Transfers Between Multiemployer Plans PBGCProposed Rules (FR)Proposed Jun 6, 2016
… the transaction.
Endangered status has the same meaning as the term has under section 305(b)(1) of ERISA and section 432(b)(1) of the Code, and includes “seriously endangered status” as described in section 305(b)(1) of ERISA and section 432(b)(1) of the Code.
Facilitated merger
means a merger of two or more multiempl…
ERISACode / StatuteJan 6, 2025related by meaning
(a)(3) (3) the participant terminates his service with the employer.
84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCProposed Rules (FR)Proposed Feb 6, 2019
ent Income Security Act of 1974 (ERISA), which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA; section 305(g) [1] of ERISA, which provides the statutory requirements for changes to withdrawal liability; section 4001 of ERISA (Definitions); section 4204 of ERISA (Sale of Assets); sec…
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011
…e Act provision to MEWAs and ECEs alike. Paragraph (a) of the proposal sets forth section 101(g) of ERISA that directs MEWAs that provide benefits consisting of medical care (within the meaning of section 733(a)(2) of ERISA) to register with the Secretary prior to operating in a State, and to report annually regarding …
ERISACode / StatuteJan 6, 2025related by meaning
(c) (c) Statement of rights The Secretary may by regulation require that the administrator of any employee benefit plan furnish to each participant and to each beneficiary receiving benefits under the plan a statement of the rights of participants and beneficiaries under this subchapter.
81 FR 21089 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs ERISAFinal Rules (FR)Apr 8, 2016
…by applicable law. Additionally, although the policies and procedure requirement applies equally to ERISA plans, the final exemption does not require Financial Institutions to make a warranty with respect to ERISA plans, just as it does not require the execution of a contract with respect to ERISA plans. For these plan…
IRCCourt RulingsJul 24, 1991
…ctment of the Employee Retirement Income Security Act of 1974 (hereinafter sometimes referred to as ERISA), Pub. L. 93-406, 88 Stat. 829, attachments of a participant’s interest in a tax-qualified plan were not prohibited by the Internal Revenue Code. Section 1021(a) of ERISA added Code section 401(a)(13), which requir…
81 FR 92639 — Savings Arrangements Established by Qualified State Political Subdivisions for Non-Governmental Employees ERISAFinal Rules (FR)Dec 20, 2016related by meaning
…etirement Savings Board Act, Ch. 557 (H.B. 2960) (2015).
Back to Citation
2. 29 U.S.C. 1002(2)(A). ERISA's Title I provisions “shall apply to any employee benefit plan if it is established or maintained . . . by any employer engaged in commerce or in any industry or activity affecting commerce . . . .” 29 U.S.C. 1003(…
Notice 2012-46 — This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income … IRCNoticesJul 23, 2012
plans imposed under section 206(g) of ERISA,[1] as added by the Pension Protection Act of 2006 (PPA ’06), P.L. 109-280, 120 Stat. 780.
II. Background Section 101(j) of ERISA requires the plan administrator of a single-employer defined benefit plan to provide a written notice to plan participants and beneficiaries, gen…
PBGCRegulationsJan 1, 2017
…o which the plan is maintained. Original plan means an eligible multiemployer plan under 4233(b) of ERISA that is partitioned upon the issuance of a partition order under section 4233(c) of ERISA. Partition order means a formal PBGC order of partition under section 4233 of ERISA and § 4233.14. Proposed partition means …