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61. DOL Info. Ltr. 09-07-2022 — Information letter discussing the SECURE Act amendments to ERISA relating to the bonding requirements under ERISA section 412 that apply to pooled employer pla…
    ERISADOL Information Letters
    …ing the bonding requirements under the Employee Retirement Income Security Act of 1974, as amended (ERISA) applicable to a pooled employer plan (PEP). You asked about the application of ERISA’s bonding requirements to employees of employers participating in a PEP who assist in collecting and transmitting participant co…
62. 88 T.C. 641; 88 T.C. No. 35 — Calfee, Halter, & Griswold v. Commissioner
    IRCCourt RulingsMar 23, 1987related by meaning
    …not permit any reversion of employer contributions other than a reversion specifically permitted by ERISA section 403(c)(2). ERISA was enacted to remedy perceived defects in the private retirement system. ERISA was designed to protect the rights of employees participating in private retirement plans, and to make the sy…
63. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    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 …
64. 97 T.C. 385; 97 T.C. No. 27 — Zabolotny v. Commissioner
    IRCCourt RulingsSep 30, 1991
    … plain language of the statute does not support petitioners’ interpretation of section 407(d)(2) of ERISA. Section 407(d)(2) of ERISA provides that employer real property is property leased to an employer of employees covered by the plan. ERISA sec. 407(d)(2). Here, only the surface rights were leaséd to Farms, Inc., a…
65. 29 C.F.R. § 4001.2(3) — Definitions.
    PBGCRegulationsJul 8, 2024
    ) that is not a multiemployer plan (as defined in section 4001(a)(3) of ERISA) and that is covered by title IV of ERISA. Standard termination means the voluntary termination, in accordance with section 4041(b) of ERISA and part 4041, subpart B, of this chapter, of a single-employer plan that is able to provide for all …
66. ERISA § 3022(b) (29 U.S.C. § 1222) — Duties
    ERISACode / StatuteJan 4, 1995related by meaning
    (b) (b) The Joint Pension, Profit-Sharing, and Employee Stock Ownership Plan Task Force shall report the results of its study and review to each of the committees referred to in section 1221 of this title.
67. 29 C.F.R. § 4041A.2 — Definitions.
    PBGCRegulationsJul 1, 2010
    The following terms are defined in § 4001.1 of this chapter: annuity, ERISA, insurer, IRS, mass withdrawal, multiemployer plan, nonforfeitable benefit, PBGC, plan, and plan year. In addition, for purposes of this part: Available resources means, for a plan year, available resources as described in section 4245(b)(3) of…
68. 78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements
    ERISAFinal Rules (FR)Mar 1, 2013
    Paragraph (b) contains key definitions. ERISA section 521 applies the Secretary's cease and desist and seizure order authority to MEWAs, as defined under section 3(40) of ERISA, 29 U.S.C. 1002(40). As stated in the proposed regulations, Congress did not limit the Secretary's authority to issue orders to MEWAs that are …
69. 84 FR 37545 — "Open MEPs" and Other Issues Under Section 3(5) of the Employee Retirement Income Security Act
    ERISAProposed Rules (FR)Proposed Jul 31, 2019related by meaning
    re available here: https://www.dol.gov/​agencies/​ebsa/​laws-and-regulations/​rules-and-regulations/​public-comments/​1210-AB88. Back to Citation 5.   See 83 FR 28912, 14 (June 21, 2018); 83 FR 53534, 37 (Oct. 23, 2018) (citing case law that observed the ambiguity). Back to Citation 6.  Comments will be shared with the…
70. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021
    … this action is based on section 4002(b)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA; section 305(g) [1] of ERISA, which provides the statutory requirements for changes to withdrawal liability; section 4001 …
71. TR 2026-02 — Technical Release 2026-02
    ERISADOL Technical ReleasesJun 17, 2026related by meaning
    …e whole law, and 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 Interpr…