85 FR 72846 — Financial Factors in Selecting Plan Investments ERISAFinal Rules (FR)Nov 13, 2020
…lan fiduciaries.
f. Interpretive Bulletin 2015-1 (IB 2015-1) and Field Assistance Bulletin 2018-01 (FAB 2018-01)
The final rule also withdraws IB 2015-1 and removes it from the Code of Federal Regulations. Accordingly, as of publication of this final rule, IB 2015-1 may no longer be relied upon as reflecting the Depart…
89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern IRCFinal Rules (FR)May 6, 2024related by meaning
OC-compliant and 7,500,000 kg are not FEOC-compliant. M determines which battery cells are FEOC-compliant through an allocation-
( printed page 37771) based determination with respect to battery cells manufactured or assembled in the battery cell production facility. Under this paragraph (c)(3)(ii)(C), any allocation w…
75 FR 70625 — Annual Funding Notice for Defined Benefit Plans ERISAProposed Rules (FR)Proposed Nov 18, 2010
…ecember 31, 2007.[2] On February 10, 2009, the Department issued Field Assistance Bulletin 2009-01 (FAB 2009-01) as interim guidance under section 101(f) of ERISA in order to assist plan administrators in discharging their obligations under the new annual funding notice requirements. FAB 2009-01 provides question and a…
IRCCourt RulingsMay 27, 2010
…lly . Rev . Rul . 2005-66, 2005-2
C .B . 686 . Mid- and long-term rates were higher . Id . In March
2006, when Mogelefsky withdrew from Benistar Plan, the applicable
Federal rate .was 4 .58 percent for a short-term loan compounded
annually . Rev . Rul . 2006-10, 2006-1 C .B . 557 . The mid-term rate
was 4 .51 percent, …
Notice 2008-73 — This notice expands the availability of the transition relief for certain small pension plans that was originally provided in Notice 2008-21, 2008-7 I.R.B. 431… IRCNoticesSep 22, 2008
uation date for the second plan year that begins before 2008 (the 2006 plan year), including the increase in current liability for the 2006 plan year. For purposes of determining the FTAP for the 2007 plan year, the value of net plan assets is determined as the value of plan assets under § 412(c)(2) as in effect for th…
88 FR 4900 — Special Financial Assistance by PBGC-Withdrawal Liability Condition Exception PBGCFinal Rules (FR)Jan 26, 2023related by meaning
eriod that SFA is intended to cover, but that a compromise might be to amortize the SFA over no fewer than a stated period of years, such as 20 years. PBGC considered these suggestions but decided not to adopt them. PBGC provided a process in the July 2022 final rule for a plan that receives SFA under the terms of the …
ERISADOL Technical ReleasesJun 17, 2026
…nd to its object and policy” in deciding what type of benefit programs are covered by ERISA). ↩ See FAB 2004-01 (April 7, 2004) and FAB 2006-02 (October 27, 2006) which came to similar conclusions regarding employers’ involvement with Health Savings Accounts. ↩
29 C.F.R. 2510.3-2(d)(1)(iii). ↩
See Interpretive Bulletin…
T.D. 9280 — Final regulations under section 411(d)(6) of the Code provide guidance on the application of the anti-cutback rules. IRCTreasury DecisionsSep 18, 2006
INCOME TAX
Notice 2006-76 Notice 2006-76
This notice provides examples to illustrate and confirm the application of section 937(b) of the Code and regulations sections 1.937-2T and -3T in determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) or whether i…
FAB 2026-02 — Temporary Enforcement Policy Regarding Pension Benefit Statements Pursuant to ERISA § 105(a)(2)(E) ERISADOL Field Assistance BulletinsDec 31, 2025
…/researchers/statistics/retirement-bulletins/private-pensionplan-bulletins- abs
tract-2023.pdf .
13 FAB 2006-03 (Dec. 20, 2006).
3
To address these concerns, the Department has established a temporary enforcement
po
licy. As such, until after the Department issues a final regulation or other applicable
administrative g…
75 FR 32846 — Final Rule Relating to Time and Order of Issuance of Domestic Relations Orders ERISAFinal Rules (FR)Jun 10, 2010related by meaning
…onse to the specific statutory directive contained in section 1001 of the Pension Protection Act of 2006, Public Law No.
( printed page 32847)
ERISAFinal Rules (FR)May 17, 2024
… as specified in 29 CFR 2550.404a-3. The plan fiduciary or QTA must comply with the guidance in the FAB and act in accordance with a good faith, reasonable interpretation of section 404 of ERISA with respect to matters not specifically addressed in the FAB.
75 FR 64910 — Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans ERISAFinal Rules (FR)Oct 20, 2010
…dministrators will use the language provided in the Department's Field Assistance Bulletin 2006-03 (FAB 2006-03) to satisfy this requirement. The FAB language provides: “To help achieve long-term retirement security, you should give careful consideration to the benefits of a well-balanced and diversified investment por…
ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
erim basis during which the Department invited and considered public comments on the Program. (
See 65 FR 14164, March 15, 2000)).
Back to Citation
8. To reflect the inclusion of the SCC into the Program, section 6 in the amended program has been renamed “VFC Program Application and Self-Correction Component Procedure…
76 FR 19285 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans ERISAProposed Rules (FR)Proposed Apr 7, 2011
… disclosure regulation (29 CFR 2550.404a-5, 75 FR 64910), the pension benefit statement initiative (FAB 2006-03), the annual funding notice regulation (29 CFR 2520.101-4; FAB 2009-01; proposed § 2520.101-5, 75 FR 70625), and the target date fund initiative (75 FR 73987).
( printed page 19286)
75 FR 9360 — Investment Advice-Participants and Beneficiaries ERISAProposed Rules (FR)Proposed Mar 2, 2010
…b site at:
http://www.dol.gov/ebsa/regs/cmt-investmentadvicefinalrule.html.
Back to Citation
3. FAB 2007-1 provides that “the fees or other compensation (including salary, bonuses, awards, promotions or any other thing of value) received, directly or indirectly
from an employer, affiliate or other party,
by a fiduc…
Rev. Proc. 2021-30 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par… IRCRevenue ProceduresModified Aug 2, 2021
3% of the employee’s plan compensation for each payroll period from April 1, 2006 through December 31, 2006 (resulting in elective deferrals of $960). The employee’s plan compensation for 2006 was $40,000 ($8,000 for the first three months and $32,000 for the last nine months). Employer E made matching contributions eq…
Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”… IRCRevenue ProceduresOct 15, 2018
3% of the employee’s plan compensation for each payroll period from April 1, 2006 through December 31, 2006 (resulting in elective deferrals of $960). The employee’s plan compensation for 2006 was $40,000 ($8,000 for the first three months and $32,000 for the last nine months). Employer E made matching contributions eq…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… IRCRevenue ProceduresOct 17, 2016
3% of the employee’s plan compensation for each payroll period from April 1, 2006 through December 31, 2006 (resulting in elective deferrals of $960). The employee’s plan compensation for 2006 was $40,000 ($8,000 for the first three months and $32,000 for the last nine months). Employer E made matching contributions eq…
Notice 2008-21 — Funding; effective date; proposed regulations under sections 430 and 436. This notice alerts taxpayers of a uniform effective date of certain proposed regulati… IRCNoticesFeb 19, 2008
uation date for the second plan year that begins before 2008 (the 2006 plan year), including the increase in current liability for the 2006 plan year. For purposes of determining the FTAP for the 2007 plan year, the value of net plan assets is determined as the value of plan assets under § 412(c)(2) as in effect for th…