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74 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. ERISA § 512(e) (29 U.S.C. § 1142) — Advisory Council on Employee Welfare and Pension Benefit Plans
    ERISACode / StatuteJan 6, 2025related by meaning
    (e) (e) Termination Section 1013(a) of title 5 (relating to termination) shall not apply to the Council.
  2. 29 C.F.R. § 4901.24(d) — Special rules for trade secrets and confidential commercial or financial information submitted to PBGC.
    PBGCRegulationsAug 24, 2022
    … all grounds relied upon for opposing disclosure of any portion(s) of the information under section 552(b) of FOIA and, with respect to the exemption in section 552(b)(4), demonstrate why the information is a trade secret or is commercial or financial information that is privileged or confidential. Facts asserted must …
  3. DOL Office of Administrative Law Judges — USDOL, EBSA v. SCHNEIDERMAN'S FURNITURE, INC.
    ERISACourt RulingsMar 23, 2001related by meaning
    …iling within the 45 days stated in the Notice of Rejection. GX 9. DISCUSSION AND CONCLUSIONS OF LAW ERISA is a remedial statute designed to protect the integrity of employee benefit plans maintained by employers. ERISA § 2, 29 U.S.C. § 1001. The Act includes extensive reporting and disclosure provisions to accomplish t…
  4. 29 C.F.R. § 4902.11(b) — Specific exemptions: Office of Inspector General Investigative File System.
    PBGCRegulationsJan 6, 2025
    (b) (b) Other Law Enforcement (b)(1) (1) Exemption. Under the authority granted by 5 U.S.C. 552a(k)(2), PBGC hereby exempts the system of records entitled “PBGC-17, Office of Inspector General Investigative File System” from the provisions of 5 U.S.C. 552a(c)(3), (d)(1) through (4), (e)(1), (e)(4)(G) and (H), and (f) f…
  5. ERISA § 4222(e) (29 U.S.C. § 1402) — Reimbursements for uncollectible withdrawal liability
    PBGCCode / StatuteJan 6, 2025related by meaning
    (e) (e) Arrangements by corporation with private insurers for implementation of program; election of coverage by participating plans with private insurers The corporation may enter into arrangements with private insurers to carry out in whole or in part the program authorized by this section and may require plans which…
  6. 29 C.F.R. § 4902.12(b) — Specific exemptions: Insider Threat and Data Loss Prevention.
    PBGCRegulationsJan 6, 2025
    …th the integrity of information which would otherwise be subject to privileges, see, e.g., 5 U.S.C. 552(b)(5), and which could interfere with other important law enforcement concerns, see, e.g., 5 U.S.C. 552(b)(7).
  7. ERISA § 4050(e) (29 U.S.C. § 1350) — Missing participants
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e) (e) Regulatory authority The corporation shall prescribe such regulations as are necessary to carry out the purposes of this section, including rules relating to what will be considered a diligent search, the amount payable to the corporation, and the amount to be paid by the corporation.
  8. 29 C.F.R. § 4902.13(b) — Specific exemptions: Legal case management.
    PBGCRegulationsJan 6, 2025
    … integrity of information which would otherwise be subject to legal privileges, see, e.g., 5 U.S.C. 552(b)(5), and which could interfere with other important law enforcement concerns, see, e.g., 5 U.S.C. 552(b)(7).
  9. ERISACode / StatuteJan 8, 2008related by meaning
    (a) (a) Subchapter II of chapter 5, and chapter 7, of title 5 (relating to administrative procedure), shall be applicable to this subchapter.
  10. Treas. Reg. § 54.9802-4(f)(1)(ix) — Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Cover…
    IRCRegulationsAug 19, 2019
    …H employs 17 full-time employees and 10 part-time employees whose work site is in rating area 1 and 552 full-time employees whose work site is in rating area 2. For 2020, Plan Sponsor H offers its 17 full-time employees in rating area 1 a traditional group health plan and each of its 552 full-time employees in rating a…
  11. 85 FR 54288 — Registration Requirements for Pooled Plan Providers
    ERISAProposed Rules (FR)Proposed Sep 1, 2020related by meaning
    …the rights and benefits of plan participants and beneficiaries. Back to Citation 8.  Section 505 of ERISA provides generally that the Secretary may prescribe such regulations the Secretary “finds necessary or appropriate to carry out the provisions of this subchapter. Among other things, such regulations may define acc…
  12. ERISACode / StatuteJan 6, 2025related by meaning
    (21)(B) (B) If any money or other property of an employee benefit plan is invested in securities issued by an investment company registered under the Investment Company Act of 1940 [15 U.S.C. 80a–1 et seq.], such investment shall not by itself cause such investment company or such investment company's investment advise…
  13. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
    …and refer, where appropriate, civil and criminal violations related to the provisions of Title I of ERISA and other related Federal laws, including the detection, investigation, and appropriate referrals of related violations of Title 18 of the United States Code. Back to Citation 59.  Section 3003(c) provides that, wh…
  14. ERISA § 520 (29 U.S.C. § 1150) — Applicability of State law to combat fraud and abuse
    ERISACode / StatuteJan 7, 2011related by meaning
    The Secretary may, for the purpose of identifying, preventing, or prosecuting fraud and abuse, adopt regulatory standards establishing, or issue an order relating to a specific person establishing, that a person engaged in the business of providing insurance through a multiple employer welfare arrangement described in …
  15. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    …ncrete & Supply, LLC , 566 U.S. 478, 483 (2012) (citing John R. Sand & Gravel Co. v. United States, 552 U.S. 130, 139 (2008)). “ [ S ] tare decisis in respect to statutory interpretation has ‘special force,’ for ‘Congress remains free to alter what we have done.’” John R. Sand & Gravel Co. , 552 U.S. at 139 (quoting Pa…
  16. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996
    … 80 during 1980. MIT 80, under its cash method of accounting, accordingly reported a loss of $2,247,552. The loss consisted of the following: Salaries and wages $456,618 Rent--independent contractors 1,673,742 Payroll taxes 35,877 Pension plan 37,109 Insurance 41,823 Professional fees 2,383 Total 2,247,552 - 21 - 7 The…
  17. ERISACode / StatuteJan 6, 2025related by meaning
    (g)(2)(D) (D) reasonable attorney's fees and costs of the action, to be paid by the defendant, and (g)(2)(E) (E) such other legal or equitable relief as the court deems appropriate.
  18. 77 T.C. 881; 77 T.C. No. 62 — Achiro v. Commissioner
    IRCCourt RulingsOct 19, 1981
    …tment for shareholder-employees of professional service corporations. Comm, on Finance, S. Rept. 91-552, Amendment (in the nature of a substitute) to H.R. 13270, p. 509. This provision was deleted on the Senate floor from the final Senate version of H.R. 13270. 115 Cong. Rec. 37922-37931 (1969). It is apparent from the…
  19. 103 T.C. 216; 103 T.C. No. 14 — General Signal Corp. v. Commissioner
    IRCCourt RulingsAug 22, 1994
    … 1,736,964 Total disbursements 29,309,726 34,968,999 36,063,764 Net increase (decrease) of assets 5,552,678 1,895,497 6,886,506 Assets at end of period 5,552,678 7,448,175 14,334,681 Reserves for Incurred But Unpaid Claims
  20. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. MERSKIN & MERSKIN, P.C.
    ERISACourt RulingsApr 27, 1995related by meaning
    …rancisco, CA Washington, DC Keyword / Case Number Searches DMS Search Case Status DOL Home > OALJ > ERISA > 93ris55a.htm USDOL/OALJ Reporter 93ris55a.htm Date: April 27, 1995 Case No. 93-RIS-55 In the Matter of: UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION, Complainant, v. ERSKIN & MER…