IRCCourt RulingsMay 9, 1988
… Fund and Teamsters Fund. They also sought a declaratory judgment that the merger was invalid under ERISA. The Court denied the Teamsters Fund’s motion for preliminary injunction and dismissed the complaint. Cicatello v. Brewery Workers Pension Fund, 434 F. Supp. 950 (W.D.N.Y. 1977), affd. without published opinion 578…
ERISACourt RulingsOct 14, 1999related by meaning
…enuine issue of material fact. Celotex at 324.
The Employee Retirement Income Security Act of
1974 (ERISA), as amended 29 U.S.C. §§1001, et
seq., is a comprehensive statute adopted by Congress after
careful study of employee benefit plans. Alessi v
Raybestos-Manhattan, Inc., 451 U.S. 504 (1981). Its provisions
are reme…
Notice 2026-44 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2026 used under § 417(e)(3)(D), the 24-… IRCNoticesAug 3, 2026
…ates for plan years beginning in 2025 and 2/0able6 were published in Notice 2024-67, 2024-41 I.R.B. 726 and Notice 2025-47, 2025-40 I.R.B. 441, respectively.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
Notice 2026-38 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2026 used under § 417(e)(3)(D), the 24-m… IRCNoticesJul 6, 2026
…nt rates for plan years beginning in 2025 and 2026 were published in Notice 2024-67, 2024-41 I.R.B. 726 and Notice 2025-47, 2025-40 I.R.B. 441, respectively.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES
PBGCFinal Rules (FR)Jul 12, 2021
…rim final rule, to request SFA for a multiemployer plan, a plan sponsor must, under section 4262 of ERISA and part 4262, file an application with PBGC. The applications for SFA must include information about the plan, plan documentation, and actuarial information. The information is necessary for PBGC to verify a plan'…
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.
PBGCFinal Rules (FR)Jul 8, 2022
…to Citation
31.
Specifically, section 9704 of ARP establishes an eighth fund under section 4005 of ERISA.
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32. The latest version of the ME-PIMS model reflects asset return information through December 31, 2021. Actual SFA amounts will depend on plan asset performance through an application's SFA meas…
81 FR 27011 — Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014 IRCFinal Rules (FR)May 5, 2016
… claims are permitted to be satisfied under any subsequent category—for example, section 4044(a) of ERISA and sections 507(a) and 726(a) and (c) of the Bankruptcy Code, which in each instance prescribes ordering rules relating to the distribution of limited assets. However, in contrast to the language in section 432(e)…
T.D. 9767 — Final regulations providing guidance under section 432(e)(9)(D)(vii) on an additional limitation on a benefit suspension with respect to certain multiemployer … IRCTreasury DecisionsMay 23, 2016
… claims are permitted to be satisfied under any subsequent category—for example, section 4044(a) of ERISA and sections 507(a) and 726(a) and (c) of the Bankruptcy Code, which in each instance prescribes ordering rules relating to the distribution of limited assets. However, in contrast to the language in section 432(e)…
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…
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…
ERISACourt RulingsApr 12, 1995related by meaning
…icious manner based on
respondent's actions and the entire compliance record in this
case.
[Page 2]
ERISA is a comprehensive statute adopted by Congress after careful study of employee benefit plans. Alessi
v. Raybestos-Manhattan, Inc., 451 U.S. 504, 510 (1981). Its
provisions are remedial in nature and were designed t…
ERISACode / StatuteJan 6, 2025related by meaning
(b)(2)(B)(viii)(IV) (IV) If the covered service provider fails to comply with the written request under subclause (I)(bb) within 90 days of such request, the responsible plan fiduciary shall determine whether to terminate or continue the contract or arrangement under section 1104 of this title. If the requested informa…
ERISACode / StatuteJan 6, 2017related by meaning
(a)(1)(C) (C) has a 1-year break in service (as defined in section 1053(b)(3)(A) of this title).
(a)(2) (2) If more than one employer adopts a plan, each such employer shall furnish to the plan administrator the information necessary for the administrator to maintain the records, and make the reports, required by parag…
ERISADOL Technical ReleasesJun 17, 2026related by meaning
fits enumerated under section 3(1) of ERISA and therefore would not generally constitute employee welfare benefit plans under section 3(1) of ERISA. ↩ Individual retirement arrangements are individual retirement accounts under section 408(a) of the Code or individual retirement annuities under section 408(b) of the Cod…
ERISACourt RulingsApr 27, 1995related by meaning
…rancisco, CA
Washington, DC
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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…
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…
84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAProposed Rules (FR)Proposed Oct 23, 2019related by meaning
ion
119.
67 FR 17264.
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120.
This requirement is incorporated at 29 CFR 2520.104b-1(c)(2)(ii)(A), (B), and (C).
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121. The Department consulted with the Small Business Administration in making this determination as required by 5 U.S.C. 603(c) and 13 CFR 121.903(c).
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122.…
75 FR 9334 — Multiemployer Pension Plan Information Made Available on Request ERISAFinal Rules (FR)Mar 2, 2010related by meaning
…ocedures relating to the assessment of civil penalties by the Department under section 502(c)(4) of ERISA. See 74 FR 17.
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3.
72 FR 52527.
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4.
The Department further notes that section 101(k) of ERISA and section 502(a)(3) of the PPA expressly grant the Department the authority to presc…
PBGCCode / StatuteJan 6, 2025related by meaning
(h) (h) Advisory committee to corporation