86 FR 51488 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Sep 15, 2021related by meaning
…an, are matters that generally are subject to the fiduciary responsibility provisions of Title I of ERISA”.); Information Letter to Diana Ceresi (Feb. 2, 1998) (“when the selection of a health care provider involves the disposition of employee benefit plan assets, such selection is an exercise of authority or control w…
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
…d/or the employees of other members of the controlled group to be an employer within the meaning of ERISA section 3(5).
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52.
58 FR 51735 (Oct. 4, 1993).
Back to Citation
53.
76 FR 3821 (Jan. 21, 2011).
Back to Citation
54.
Jack VanDerhei, “EBRI Retirement Security Projection Model®(RSPM)—Analyzing Po…
REG-108639-99 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred… IRCProposed Rules (FR)Proposed Sep 2, 2003
…nsation and make the following elections:
Employee Compensation Elective Contribution
A $100,000 $4,340
B 60,000 2,860
C 45,000 1,250 (ii) For each employee, the ratio of elective contributions to the employee's compensation for the plan year is:
Employee Ratio of Elective Contribution to Compensation ADR
A $4,340/$100…
IRCCourt RulingsMar 31, 1961
…
Tons produced and shipped_ 113, 981 26, 216 87, 765
Gross income from property:
Feldspar at $13__ $340, 808. 00 $340, 808. 00 _
Sand at $4.99_ 437, 947. 35 _ $437, 947. 35
Byproduct sales_ 1, 345. 05 309. 36 1, 035. 69
Total_ 780,100. 40 341, 117. 36 438, 983. 04
Less royalties_ 22, 895. 89 5, 266. 05 17, 629. 84
Gros…
ERISACode / StatuteJan 4, 1995related by meaning
(a)(1) (1) as an administrator, fiduciary, officer, trustee, custodian, counsel, agent, employee, or representative in any capacity of any employee benefit plan,
(a)(2) (2) as a consultant or adviser to an employee benefit plan, including but not limited to any entity whose activities are in whole or substantial part d…
76 FR 52442 — Summary of Benefits and Coverage and the Uniform Glossary IRCProposed Rules (FR)Proposed Aug 22, 2011
4
340
6
510
8
680
Total per issuer/TPA
80
3,900
120
5,900
160
7,900
Total for all issuers/TPAs
22,000
1,100,000
53,000
2,600,000
22,000
1,100,000 With respect to task (2), the Departments estimate about 580,000 burden hours and an equivalent cost of about $31,000,000. The Departments calculate these estimates as f…
80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
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…
89 FR 23090 — Amendment to Prohibited Transaction Class Exemption 84-14 for Transactions Determined by Independent Qualified Professional Asset Managers (the QPAM Exemption) ERISAFinal Rules (FR)Apr 3, 2024
…lity:
Notice to Plans
782
782
Notice to the Department of Prohibited Misconduct and Foreign NPA/DPA
340
340
QPAMs Applying for Individual Exemptions:
Quantification of Costs Plans Will Suffer
2,288
2,288
Review of Past Exemptions
1,608
1,608
Exemption Application
25,861
25,861
Individual Exemption Notices
2,494
2,494
T…
PBGCCode / StatuteJan 4, 1995related by meaning
Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
IRCFinal Rules (FR)Aug 26, 2022
…$3.42.
Back to Citation
110.
The annual cost for issuers is estimated as: $339,836 × 0.5 × 0.2% = $340. The annual cost for small providers of air ambulance services is estimated as: $339,836 × 0.5 × 36.8% = $62,530.
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111.
The annual per-claim cost for issuers is estimated as: $340/125 Issuers = $2.72…
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…
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023
…000 independent producers × 2 hours × $159.34) + (215 insurance companies × 2 hours × $158.34) = $1,340,036.
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534.
The burden is estimated as: (4,000 independent producers × 10 requests) × (30 minutes ÷ 60 minutes) = 20,000 hours. A labor rate of $158.94 is used for an independent producer. The labor r…
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.
87 FR 73822 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights ERISAFinal Rules (FR)Dec 1, 2022
…l all plans
Direct Holdings Only
1,059
2,228
3,288
517
3,805
Indirect Holdings Only
2,649
16,691
19,340
19,340
Both Direct and Indirect
849
645
1,494
1
1,495
Total
4,558
19,564
24,122
518
24,640
ESOP (No Common Stock)
5,809
5,809
5,809
Common Stock and ESOP
574
574
574
Total All Plans Holding Stocks
4,558
25,947
30,505…
PBGCCode / StatuteJan 6, 2017related by meaning
(b) (b) Amendment respecting methods for computing withdrawal liability An amendment permitted by section 1391(c)(5) of this title may be adopted only in accordance with that section.
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).
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102.
29 U.S.C. 1191b.
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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 …
PBGCCode / StatuteJan 6, 2017related by meaning
(a) (a) The provisions of this subchapter take effect on September 2, 1974.
81 FR 25540 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 IRCFinal Rules (FR)Apr 28, 2016
…benefit of $1,500, the suspension of benefits may not reduce the retiree's monthly benefit below $1,340.44 ($1,500−$159.56 = $1,340.44).
Example 2.
(i)
Facts.
The facts are the same as
Example 1,
except that the retiree is 79 years old on December 1, 2017, and turns 80 on December 20, 2017.
(ii)
Age-based limitation.
T…
80 FR 35262 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 IRCProposed Rules (FR)Proposed Jun 19, 2015
…benefit of $1,500, the suspension of benefits may not reduce the retiree's monthly benefit below $1,340.44 ($1,500 − $159.56 = $1,340.44).
Example 2.
(i)
Facts.
The facts are the same as
Example 1,
except that the retiree is 79 years old on December 1, 2017, and turns 80 on December 15, 2017.
(ii)
Age-based limitation.
IRCCourt RulingsJan 27, 1998related by meaning
…ve occurred or
in those circumstances where the Department of Labor has not undertaken a response."
ERISA was enacted in 1974, setting up an administrative
system for employee benefit plans. ERISA section 2(b), 88 Stat.
829, 833, provides that
the policy of this Act [is] to protect interstate
commerce and the interests…