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41. 85 FR 72934 — Registration Requirements for Pooled Plan Providers
    ERISAFinal Rules (FR)Nov 16, 2020related by meaning
    ministrative Hearings on the Issuance of Cease and Desist Orders Under ERISA Section 521—Multiple Employer Welfare Arrangements). Back to Citation 14.  The preamble to the proposal provided that, for purposes of registration, employees of the pooled plan provider would include employees of the pooled employer plan, but…
42. ERISA § 4301(e) (29 U.S.C. § 1451) — Civil actions
    PBGCCode / StatuteJan 4, 1995related by meaning
    (e) (e) Costs and expenses In any action under this section, the court may award all or a portion of the costs and expenses incurred in connection with such action, including reasonable attorney's fees, to the prevailing party.
43. ERISA § 3 (29 U.S.C. § 1002) — Definitions
    ERISACode / StatuteJan 6, 2025related by meaning
    For purposes of this subchapter: (1) (1) The terms "employee welfare benefit plan" and "welfare plan" mean any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that such plan, fund, or program was established o…
44. PBGC Op. Ltr. 1993-3 — Withdrawal liability
    PBGCPBGC Opinion LettersOct 14, 1993related by meaning
    … nter pret ati on of s ecti on 4225 of the Emp loy ee Re ti reme nt Inc ome Securit y Act of 1974 ("ERISA"), as amended by th e Multiempl oyer Pensi on Plan Amendm ent s Act of 1980 ("M PPA A"), set forth in it s amicus curiae brief in Trustees of t he Amalgamated Insura nc e Fund v. Gel tman Indus tri es, 784 F.2d 926…
45. 131 T.C. No. 15 — Larry G. & Maria A. Walton Mitchell v. Commissioner
    IRCCourt RulingsDec 15, 2008
    … as a check on agency arbitrariness. See United States v. Utah Constr. & Mining Co. , 384 U.S. 394, 422 (1966). Mitchell I was, in contrast, itself a decision of a court exercising judicial, not “executive, legislative, or administrative, power.” Freytag v. Commissioner , 501 U.S. 868, 890-91 (1991). Another difference…
46. PBGC Op. Ltr. 1994-8 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 30, 1994
    …ustry Exemption >4211( )> >4211( )( 4)( B)> 421 9 N otice & Co llection o f W ithdraw al Liab ility 422 1 Reso lution of Disputes >29 USC 1461 n ote > OP INI ON : I wri te i n res ponse t o your reque st for the opini on of the Pension Benefit Guaranty Corporation ("PBG C"). Your fir st r equest c oncerns a par ticu la…
47. 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…
48. ERISA § 104(e) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
    ERISACode / StatuteJan 6, 2025related by meaning
    (e) (e) Cross references For regulations respecting coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.
49. 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 …
50. 29 C.F.R. § 4221.2 — Definitions.
    PBGCRegulationsJan 1, 2017related by meaning
    The following terms are defined in § 4001.2 of this chapter: ERISA, IRS, multiemployer plan, PBGC, plan, and plan sponsor. In addition, for purposes of this part: Arbitrator means an individual or panel of individuals selected according to this part to decide a dispute concerning withdrawal liability. Employer means an…
51. ERISA § 4208(a)(2)(C)(iii) (29 U.S.C. § 1388) — Reduction of partial withdrawal liability
    PBGCCode / StatuteJan 4, 1995related by meaning
    (a)(2)(C)(iii) (iii) the employer shall continue to make the partial withdrawal liability payments as they are due.
52. 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…
53. 29 C.F.R. § 4219.12(c)(3) — Employers liable upon mass withdrawal.
    PBGCRegulationsJan 1, 2017related by meaning
    …loyer's initial withdrawal liability or its redetermination liability is limited by section 4225 of ERISA.
54. ERISA § 4022(d) (29 U.S.C. § 1322) — Single-employer plan benefits guaranteed
    PBGCCode / StatuteJan 24, 2020related by meaning
    (d) (d) Authorization to guarantee other classes of benefits The corporation is authorized to guarantee the payment of such other classes of benefits and to establish the terms and conditions under which such other classes of benefits are guaranteed as it determines to be appropriate.
55. ERISA § 4042(c) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (c) (c) Adjudication that plan must be terminated
56. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    … The forms are available on PBGC's website at https://www.pbgc.gov/​prac/​reporting-and-disclosure/​erisa-section-4062-e. Back to Citation 9.  29 CFR 4001.2 provides that “controlled group” means, in connection with any person, a group consisting of such person and all other persons under common control with such perso…
57. ERISA § 403(b)(5) (29 U.S.C. § 1103) — Establishment of trust
    ERISACode / StatuteJan 6, 2025related by meaning
    (b)(5) (5) to a contract established and maintained under section 403(b) of title 26 to the extent that the assets of the contract are held in one or more custodial accounts pursuant to section 403(b)(7) of title 26. (b)(6) (6) Any plan, fund or program under which an employer, all of whose stock is directly or indirec…
58. I.R.C. § 421(b) — General rules
    IRCCode / StatuteJan 2, 2006
    …n individual pursuant to his exercise of an option would otherwise meet the requirements of section 422(a) or 423(a) except that there is a failure to meet any of the holding period requirements of section 422(a)(1) or 423(a)(1), then any increase in the income of such individual or deduction from the income of his emp…
59. 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 …
60. ERISA § 4303(c) (29 U.S.C. § 1453) — Election of plan status
    PBGCCode / StatuteJan 6, 2017related by meaning
    (c) (c) Effective date An election described in subsection (a) shall be treated as being effective as of September 26, 1980.