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65 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8)
    ERISAFinal Rules (FR)Feb 26, 2010related by meaning
    case of any other method of filing, upon receipt by the Department at the address provided in the notice of intent to assess a penalty. (j) Liability. (1) If more than one person is responsible as plan sponsor for violations referred to in paragraph (a) of this section, all such persons shall be jointly and severally l…
  2. 83 FR 57592 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Nov 15, 2018
    … employer and its religious employees. Real Alternatives, 150 F. Supp. 3d 419, affirmed by 867 F.3d 338 (3d Cir. 2017). One member of the appeals court panel in Real Alternatives v. Sec'y of HHS dissented in part, stating he would have ruled in favor of the individual employee plaintiffs under RFRA. 867 F.3d 338, 367 (…
  3. ERISACode / StatuteJan 4, 1995related by meaning
    (6) (6) an individual retirement account or annuity described in section 408 of title 26, or a retirement bond described in section 409 of title 26 (as effective for obligations issued before January 1, 1984); (7) (7) an excess benefit plan; or (8) (8) any plan, fund or program under which an employer, all of whose sto…
  4. 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…
  5. ERISA § 4010(d)(3) (29 U.S.C. § 1310) — Authority to require certain information
    PBGCCode / StatuteJan 24, 2020related by meaning
    (d)(3) (3) Pension stabilization disregarded For purposes of this section, the segment rates used in determining the funding target and funding target attainment percentage shall be determined by not taking into account any adjustment under section 1083(h)(2)(C)(iv) 1 of this title.
  6. ERISA § 408(a)(1) (29 U.S.C. § 1108) — Exemptions from prohibited transactions
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(1) (1) administratively feasible, (a)(2) (2) in the interests of the plan and of its participants and beneficiaries, and (a)(3) (3) protective of the rights of participants and beneficiaries of such plan.
  7. 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 …
  8. ERISA § 4214(a) (29 U.S.C. § 1394) — Application of plan amendments; exception
    PBGCCode / StatuteJan 6, 2025related by meaning
    (a) (a) No plan rule or amendment adopted after January 31, 1981, under section 1389 or 1391(c) of this title may be applied without the employer's consent with respect to liability for a withdrawal or partial withdrawal which occurred before the date on which the rule or amendment was adopted.
  9. ERISA § 4011 (29 U.S.C. § 1311) — Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
    PBGCCode / StatuteJan 3, 2007related by meaning
    Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
  10. T.C. Memo. 1999-369 — Westchester Plastic Surgical Associates, P.C. v. Commissioner
    IRCCourt RulingsNov 5, 1999related by meaning
    andards for fiduciary behavior set forth in the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, sec. 404(a)(1), 88 Stat. 877, current version at 29 U.S.C. sec. 1104 (1994), may be used to help determine whether the exclusive benefit rule has been violated. See Ada Orthopedic, Inc. v. Commission…
  11. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018related by meaning
    …. 2017); 2012 GAO report, at 10, https://www.gao.gov/​products/​GAO-18-111SP. Back to Citation 18.  ERISA also covers benefit plans established or maintained by employee organizations and such plains operated by both employers and employee organizations. Back to Citation 19.   See 83 FR at 28912, 28920. Back to Citatio…
  12. ERISA § 4063(e) (29 U.S.C. § 1363) — Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e) (e) Indemnity agreement The corporation is authorized to waive the application of the provisions of subsections (b), (c), and (d) of this section whenever it determines that there is an indemnity agreement in effect among contributing sponsors under the plan which is adequate to satisfy the purposes of this section…
  13. ERISA § 410(a) (29 U.S.C. § 1110) — Exculpatory provisions; insurance
    ERISACode / StatuteJan 6, 2025related by meaning
    (a) (a) Except as provided in sections 1105(b)(1) and 1105(d) of this title, any provision in an agreement or instrument which purports to relieve a fiduciary from responsibility or liability for any responsibility, obligation, or duty under this part shall be void as against public policy.
  14. 89 FR 3552 — Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions
    IRCFinal Rules (FR)Jan 19, 2024
    ations apply for purposes of the Code and the corresponding provisions of ERISA. In West v. AK Steel Corporation Retirement Accumulation Pension Plan, 484 F.3d 395, 411 (6th Cir. 2007), cert. denied 555 U.S. 1097 (2009), the court held that a preretirement mortality discount could not be used in the computation of the …
  15. 81 FR 85190 — Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions
    IRCProposed Rules (FR)Proposed Nov 25, 2016
    ations apply for purposes of the Code and the corresponding provisions of ERISA. In West v. AK Steel Corporation Retirement Accumulation Pension Plan, 484 F.3d 395 (6th Cir. 2007), the court held that a preretirement mortality discount could not be used in the computation of the present value of a participant's single-…
  16. 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…
  17. ERISA § 4206(a)(2)(B)(ii) (29 U.S.C. § 1386) — Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable
    PBGCCode / StatuteJan 6, 2025related by meaning
    (a)(2)(B)(ii) (ii) in the case of a partial withdrawal described in section 1385(a)(1) of this title (relating to 70-percent contribution decline), the 5 plan years immediately preceding the beginning of the 3-year testing period.
  18. Notice 2024-73 — Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Empl…
    IRCNoticesOct 21, 2024
    o the eligibility rules for ERISA LTPT employees under section 202(c) of ERISA apply to a section 403(b) plan that is not subject to title I of ERISA? A-1: No. Although section 125(a)(2)(B)(i) of the SECURE 2.0 Act provides a conforming amendment to section 403(b)(12)(A) of the Code that references section 202(c) of ER…
  19. ERISA § 4205(d) (29 U.S.C. § 1385) — Partial withdrawals
    PBGCCode / StatuteJan 6, 2017related by meaning
    (d) (d) Continuation of liability of employer for partial withdrawal under amended plan In the case of a plan described in section 404(c) of title 26, or a continuation thereof, the plan may be amended to provide rules setting forth other conditions consistent with the purposes of this chapter under which an employer h…
  20. ERISACode / StatuteJan 6, 2025related by meaning
    (37)(G)(vii) (vii) For purposes of this chapter and title 26, a plan making an election under this subparagraph shall be treated as maintained pursuant to a collective bargaining agreement if a collective bargaining agreement, expressly or otherwise, provides for or permits employer contributions to the plan by one or …