85 FR 72846 — Financial Factors in Selecting Plan Investments ERISAFinal Rules (FR)Nov 13, 2020
… (2012). Sec. 2550.401c-1 also issued under 29 U.S.C. 1101. Sec. 2550.404a-1 also issued under sec. 657, Pub. L. 107-16, 115 Stat 38. Sec. 2550.404a-2 also issued under sec. 657 of Pub. L. 107-16, 115 Stat. 38. Sections 2550.404c-1 and 2550.404c-5 also issued under 29 U.S.C. 1104. Sec. 2550.408b-1 also issued under 29 …
85 FR 39113 — Financial Factors in Selecting Plan Investments ERISAProposed Rules (FR)Proposed Jun 30, 2020
… (2012). Sec. 2550.401c-1 also issued under 29 U.S.C. 1101. Sec. 2550.404a-1 also issued under sec. 657, Pub. L. 107-16, 115 Stat 38. Sec. 2550.404a-2 also issued under sec. 657 of Pub. L. 107-16, 115 Stat. 38. Sections 2550.404c-1 and 2550. 404c-5 also issued under 29 U.S.C. 1104. Sec. 2550.408b-1 also issued under 29…
ERISARegulationsJan 1, 2017related by meaning
(f) (f) ERISA means the Employee Retirement Income Security Act of 1974, as amended;
81 FR 21181 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-De… ERISAFinal Rules (FR)Apr 8, 2016
…s the annualized portfolio turnover as follows:
A = $850,000 (lesser of purchases or sales)
B = $10,657,143 ($74.6 million divided by 7,
i.e.,
number of valuation dates)
Annualizing factor = C/D = 12/6 = 2
Annualized portfolio turnover ratio = 2 × (850,000/10,657,143) = 0.160 = 16.0 percent
(b) Same facts as (a), excep…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
… as follows:
Authority: Secs. 8 and 18 of the Occupational Safety and Health Act of 1970 (29 U.S.C. 657, 667); 28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990), as amended by Section 701, Pub. L. 114-74; Secretary of Labor's Order No. 1-2012 (77 FR 3912, Jan. 25, 2012).
Subpart B—Criteria …
80 FR 22021 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P… ERISAProposed Rules (FR)Proposed Apr 20, 2015
…s the annualized portfolio turnover as follows:
A = $850,000 (lesser of purchases or sales)
B = $10,657,143 ($74.6 million divided by 7,
i.e.,
number of valuation dates)
Annualizing factor = C/D = 12/6 = 2
Annualized portfolio turnover ratio = 2 × (850,000/10,657,143) = 0.160 = 16.0 percent
PBGCCode / StatuteJan 5, 2015related by meaning
§§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
80 FR 14301 — Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans-Timing of Annual Disclosure ERISAFinal Rules (FR)Mar 19, 2015
… (2012). Sec. 2550.401c-1 also issued under 29 U.S.C. 1101. Sec. 2550.404a-1 also issued under sec. 657, Pub. L. 107-16, 115 Stat 38. Sec. 2550.404a-2 also issued under sec. 657 of Pub. L. 107-16, 115 Stat. 38. Sections 2550.404c-1 and 2550.404c-5 also issued under 29 U.S.C. 1104. Sec. 2550.408b-1 also issued under 29 …
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026
…Difference with lower bound
First-year cost
$45,261,525
$16,436,876
$4,109,219
$28,824,649
−$12,327,657
Note:
Subsequent year costs are distribution costs only and constant across scenarios.
5. Disclosure Cost Savings
T.D. 9164 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409… IRCTreasury DecisionsJan 18, 2005
…egulations is scheduled for April 20, 2005.
Notice 2005-5 Notice 2005-5
Automatic rollover; section 657 of Economic Growth Tax Relief and Reconciliation Act of 2001. This notice provides guidance in question and answer format on the automatic rollover provisions of section 401(a)(31)(B) of the Code as amended by sectio…
ERISACode / StatuteJan 6, 2025related by meaning
(a)(3) (3) the participant terminates his service with the employer.
ERISACode / StatuteJan 6, 2025related by meaning
(1) (1) where such plan is one under which the only assets from which benefits are paid are the general assets of a union or of an employer, the administrator, officers, and employees of such plan shall be exempt from the bonding requirements of this section,
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).
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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…
PBGCCode / StatuteJan 6, 2017related by meaning
(b) (b) A plan may, in a manner not inconsistent with regulations, which shall be prescribed by the corporation, adjust the amount of unfunded vested benefits allocable to other employers under a plan maintained by an employer described in subsection (a).
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
dds a cross-reference to section 521 of ERISA and § 2560.521 regarding the Secretary's authority to issue cease and desist and summary seizure orders. B. Proposed Amendment to Regulations Under ERISA Section 104(a)(1), 29 U.S.C. 1024(a)(1)
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).
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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(…
ERISACode / StatuteJan 6, 2017related by meaning
may seek assistance or information regarding their rights under this chapter and the Health Insurance Portability and Accountability Act of 1996 with respect to health benefits that are offered through a group health plan (as defined in section 1191b(a)(1) of this title), the remedies available under the plan for the r…
85 FR 40834 — Improving Investment Advice for Workers & Retirees ERISAProposed Rules (FR)Proposed Jul 7, 2020related by meaning
…al and a Retirement Investor and it does not believe the exemption would do so.[59] As noted above, ERISA section 502(a) provides a cause of action for fiduciary breaches and prohibited transactions with respect to ERISA-covered Plans (but not IRAs). Code section 4975 imposes a tax on disqualified persons participating…
78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAFinal Rules (FR)Mar 1, 2013related by meaning
…571.1 through 2571.13 for procedural rules relating to administrative hearings under section 521 of ERISA.
3. Add part 2571 to read as follows:
PART 2571—PROCEDURAL REGULATIONS FOR ADMINISTRATION AND ENFORCEMENT UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT
Subpart A—Procedures for Administrative Hearings on the Is…
ERISAProposed Rules (FR)Proposed Oct 22, 2010related by meaning
…
Assistant Secretary, Employee Benefits Security Administration, Department of Labor.
Footnotes
1.
ERISA section 404(a).
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2.
ERISA section 406.
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3.
ERISA section 409.
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4.
Section 4975(e)(3) of the Internal Revenue Code of 1986, as amended (Code) provides a similar def…