Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to ERISA 1021 (not yet in the library — opens the official source)
82 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) In general Except as provided in subsection (b) or (c) and in sections 1051, 1081, and 1101 of this title, this subchapter shall apply to any employee benefit plan if it is established or maintained— (a)(1) (1) by any employer engaged in commerce or in any industry or activity affecting commerce; or (a)(2) (2) …
  2. ERISA § 4220(b) (29 U.S.C. § 1400) — Approval of amendments
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b) (b) Amendment respecting methods for computing withdrawal liability An amendment permitted by section 1391(c)(5) of this title may be adopted only in accordance with that section.
  3. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. MERSKIN & MERSKIN, P.C.
    ERISACourt RulingsApr 27, 1995
    … 510 (1989); Brink v. DaLesio, 667 F.2d 420, 427 (4th Cir. 1981). To accomplish its stated purpose, ERISA includes extensive reporting and disclosure provisions. The duty of completing and filing the annual report is [PAGE 6] that of the designated plan administrator. 29 U.S.C. §§ 1021 and 1024. Annual reports must be …
  4. DOL Office of Administrative Law Judges — USDOL, EBSA v. PLAN ADMINISTRATOR FOR GOLDEN DAY SCHOOLS, INC. RETIREMENT PLAN AND GOLDEN DAY SCHOOLS, INC.
    ERISACourt RulingsMay 28, 2014
    …c)(2) of the regulation,” as required by the Notice of Intent. TR at 274; CX 6 at 2. APPLICABLE LAW ERISA and Applicable Regulations Plan Administrators must complete and file annual report s within 210 days of the end of every plan year for the plans they administer. ERISA §§ 101 and 104, 29 U.S.C. §§ 1021 and 1024. T…
  5. 80 FR 5626 — Annual Funding Notice for Defined Benefit Plans
    ERISAFinal Rules (FR)Feb 2, 2015related by meaning
    vii) through (xi)). See also section 201(a)(2) of this Act, which added section 305(b)(6) of ERISA to define “critical and declining” status. See also section 201(a)(1)(C) of this Act, adding new section 305 (a)(3)(A) to ERISA, which subjects a multiemployer plan in critical and declining status to the same requirement…
  6. 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, 2018
    …should be addressed further as part of any final rule. C. Legal Background 1. Statutory Definitions ERISA section 4 governs the reach of ERISA and, accordingly, of the Department's authority over benefit plans. ERISA applies not to every benefit plan but only to an “employee benefit plan” sponsored “by any employer.” E…
  7. 80 FR 71936 — Interpretive Bulletin Relating to State Savings Programs That Sponsor or Facilitate Plans Covered by the Employee Retirement Income Security Act of 1974
    ERISAFinal Rules (FR)Nov 18, 2015
    e as any other prototype plan provider or employer sponsor of any ERISA-covered plan, and the arrangement would be fully and equally subject to ERISA. This conclusion is supported by the Department's position regarding state governmental participation in ERISA plans in another context. Pursuant to section 4(b)(1) of ER…
  8. DOL Office of Administrative Law Judges — United States Department of Labor, Pension and Welfare Benefits Administration
    ERISACourt RulingsJun 9, 2000
    …t the pecuniary interests of the people covered under these plans. 29 U.S.C. § 1001(1999). As such, ERISA requires administrators of employee benefits plans to file an annual report for each employee benefit plan covered including an IQPA for the plan year. 29 U.S.C. § 1023(1999). ERISA further requires administrators …
  9. 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.
  10. ERISA § 702(c)(4)(D) (29 U.S.C. § 1182) — Prohibiting discrimination against individual participants and beneficiaries based on health status
    ERISACode / StatuteJan 5, 2009related by meaning
    (c)(4)(D) (D) The plan or issuer notifies the Secretary in writing that the plan or issuer is conducting activities pursuant to the exception provided for under this paragraph, including a description of the activities conducted. (c)(4)(E) (E) The plan or issuer complies with such other conditions as the Secretary may …
  11. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BOARD OF TRUSTEES OF THE TEAMSTERS LOCAL 841 SEVERANCE PLAN
    ERISACourt RulingsJul 10, 1995
    Income Security Act of 1974, ( ERISA or the Act ), 29 U.S.C. §§1021(b)(4) and 1024(a)(1)(A), and implementing regulations, 29 C.F.R. §§2520.103-1 and 2520.104a-5, by its failure to file an annual report for the Plan s 1992 plan year that contained a report of an independent qualified public accountant ( IQPA Report ) …
  12. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, Pension and Welfare Benefits Administration v. MIDLANTIC COAST DELIVERY SYSTEMS, INC.
    ERISACourt RulingsDec 8, 1994
    …d compliance with the reporting provisions of the Employee Retirement Income Security Act of 1974 ("ERISA"), as amended, 29 U.S.C. §§1001, et seq.; specifically ERISA section 101(b)(4) and 104(a)(1)(A), 29 U.S.C. §§1021(b)(4) and 1024 (a)(1)(A), and the regulations at 29 C.F.R. §§2520.103-1 and 2520.104a-5 issued there…
  13. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    escribed in 26 U.S.C. 401(a), 401(k), 403(a), 403(b), 408(k) or 408(p), and may constitute either ERISA or non-ERISA arrangements. Back to Citation 8.  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 …
  14. TR 2026-01 — Technical Release 2026-01
    ERISADOL Technical ReleasesApr 1, 2026
    Stds. Enforcement v. Dillingham Const., N.A., 519 U.S. 316, 325 (1996); or if the existence of ERISA plans is “essential to the law’s operation”, id. Applying both tests, the Supreme Court has found that ERISA preempts statutes that forbid methods of calculating pension benefits that federal law permits, require emplo…
  15. DOL Info. Ltr. 12-04-2018 — Guidance as to whether state civil laws which prohibit an employer’s implementation of an automatic enrollment arrangement in connection with a disability bene…
    ERISADOL Information Letters
    …butions to the plan, unless the employee affirmatively elects not to participate. Section 514(a) of ERISA, subject to certain exceptions, states that Title I of ERISA preempts state laws insofar as they “relate to” any ERISA-covered employee benefit plan. The U.S. Supreme Court has said that a state law has a prohibite…
  16. 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 …
  17. ERISA § 403(b) (29 U.S.C. § 1103) — Establishment of trust
    ERISACode / StatuteJan 6, 2025related by meaning
    (b) (b) Exceptions The requirements of subsection (a) of this section shall not apply— (b)(1) (1) to any assets of a plan which consist of insurance contracts or policies issued by an insurance company qualified to do business in a State; (b)(2) (2) to any assets of such an insurance company or any assets of a plan whi…
  18. ERISACode / StatuteJan 6, 2025related by meaning
    The Secretary may prescribe regulations to carry out the provisions of this part.
  19. DOL EBSA (final agency order) — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. SPALDING AND EVENFLO COMPANIES, INC.
    ERISACourt RulingsNov 18, 1994
    …rancisco, CA Washington, DC Keyword / Case Number Searches DMS Search Case Status DOL Home > OALJ > ERISA > USDOL, PWBA v. SPALDING AND EVENFLO COMPANIES, INC., 1992-RIS-19 (PWBA Nov. 18, 1994) USDOL/OALJ Reporter USDOL, PWBA v. SPALDING AND EVENFLO COMPANIES, INC., 1992-RIS-19 (PWBA Nov. 18, 1994) Date: Nov. 18, 1994 …
  20. 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.