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61. Rev. Proc. 2003-86 — Professional employer organizations; employee leasing; plan qualification. This procedure describes certain transitional rules that may be used by defined cont…
    IRCRevenue ProceduresDec 15, 2003
    …n certain transitional issues that were raised by practitioners after the publication of Rev. Proc. 2002-21. SECTION 2. BACKGROUND .01 If a PEO satisfies the requirements under Rev. Proc. 2002-21, the Service will not disqualify the PEO Retirement Plan solely on the grounds that the plan has violated the exclusive bene…
62. Rev. Proc. 2015-32 — This revenue procedure establishes a permanent program providing administrative relief to the plan administrators and plan sponsors of certain retirement plans…
    IRCRevenue ProceduresJun 15, 2015
    …e cause. Failure to timely file returns/reports may also result in civil penalties under Title I of ERISA. In 1995, the DOL sought to encourage voluntary compliance by establishing the Delinquent Filer Voluntary Compliance (“DFVC”) program. The DFVC program includes reduced late filing monetary penalties on filers of d…
63. 85 FR 72934 — Registration Requirements for Pooled Plan Providers
    ERISAFinal Rules (FR)Nov 16, 2020related by meaning
    …. Back to Citation 29.  84 FR 37508 (July 31, 2019) (Definition of “Employer” Under Section 3(5) of ERISA—Association Retirement Plans and Other Multiple-Employer Plans); see also 83 FR28912 (June 21, 2018) (Definition of “Employer” Under Section 3(5) of ERISA—Association Health Plans). Back to Citation 30.
64. Rev. Proc. 2014-32 — This revenue procedure establishes a pilot program providing administrative relief to plan administrators and plan sponsors of certain retirement plans from th…
    IRCRevenue ProceduresJun 2, 2014
    …. In 1995, the DOL established the Delinquent Filer Voluntary Compliance (“DFVC”) program to reduce ERISA late-filing penalties on filers of delinquent annual reports. In Notice 2002–23, 2002–1 C.B. 742, the Service determined that it would not impose the penalties under §§ 6652(c)(1), (d), (e) and 6692 (to the extent …
65. 86 FR 57272 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights
    ERISAProposed Rules (FR)Proposed Oct 14, 2021related by meaning
    …nformation: Individuals interested in obtaining information from the Department of Labor concerning ERISA and employee benefit plans may call the Employee Benefits Security Administration (EBSA) Toll-Free Hotline, at 1-866-444-EBSA (3272) or visit the Department of Labor's website ( www.dol.gov/​ebsa). SUPPLEMENTARY IN…
66. 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 …
67. 90 FR 4192 — Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025
    …n 5.  The term pension plans include both defined contribution plans and defined benefit plans. See ERISA section 3(34) and 3(35). Back to Citation 6.  To reflect the inclusion of the SCC into the Program, section 6 has been renamed “VFC Program Application and Self-Correction Component Procedures” and the prior sectio…
68. Treas. Reg. § 1.420-1(d) — Significant reduction in retiree health coverage during the cost maintenance period.
    IRCRegulationsSep 9, 2016
    ble health benefits as of the last day of 2001 is 200. In 2002, Employer X makes a qualified transfer under section 420. As of the last day of 2002, applicable health benefits are provided to 170 individuals, because the 2-year period of benefits ends for 10 employees who retired from Division A and 20 employees who re…
69. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCFinal Rules (FR)Feb 23, 2023related by meaning
    6 (88 Stat. 854), as amended (ERISA) for plan years beginning on or after January 1, 2008. On November 16, 2007, the DOL published a final rule in the Federal Register (72 FR 64710), postponing the effective date of the electronic filing mandate so that the mandate applies to plan years beginning on or after January 1,…
70. Treas. Reg. § 54.4980B-9(d) — Business reorganizations and employer withdrawals from multiemployer plans.
    IRCRegulationsDec 30, 2016
    …ins a single group health plan for the employees of D and E (and their families). Effective July 1, 2002, the employees of C (and their families) become covered under P's plan. On June 30, 2002, there are 25 qualified beneficiaries receiving COBRA continuation coverage under S's plan, 20 of whom are M&A qualified benef…
71. ERISA § 101(e)(3) (29 U.S.C. § 1021) — Duty of disclosure and reporting
    ERISACode / StatuteJan 6, 2025related by meaning
    (e)(3) (3) Definitions For purposes of paragraph (1), any term used in such paragraph which is also used in section 420 of title 26 (as in effect on December 29, 2022) shall have the same meaning as when used in such section.
72. ERISA § 207 (29 U.S.C. § 1057) — Repealed. Pub. L. 109–280, title I, §108(d), formerly §107(d), Aug. 17, 2006, 120 Stat. 820, renumbered Pub. L. 111–192, title II, §202(a), June 25, 2010, 124 …
    ERISACode / StatuteJan 7, 2011related by meaning
    Repealed. Pub. L. 109–280, title I, §108(d), formerly §107(d), Aug. 17, 2006, 120 Stat. 820, renumbered Pub. L. 111–192, title II, §202(a), June 25, 2010, 124 Stat. 1297
73. ERISA § 505 (29 U.S.C. § 1135) — Regulations
    ERISACode / StatuteJan 3, 2016related by meaning
    Subject to subchapter II and section 1029 of this title, the Secretary may prescribe such regulations as he finds necessary or appropriate to carry out the provisions of this subchapter. Among other things, such regulations may define accounting, technical and trade terms used in such provisions; may prescribe forms; a…
74. PLR 201120011 — Exception
    IRCPrivate Letter RulingsMay 20, 2011
    …scription of the three methods than the description provided in Q&A - 12 of Notice 89-25. Rev. Rul. 2002-62 makes it clear that the required minimum distribution method involves an annual recalculation of the payments determined by dividing the account balance for that year by the number from the chosen life expectancy…
75. 89 FR 4215 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements
    IRCProposed Rules (FR)Proposed Jan 23, 2024related by meaning
    …mmendations to the Labor Department, including on the topic of reporting and disclosure. See, e.g., ERISA Advisory Council Report, Mandated Disclosure for Retirement Plans—Enhancing Effectiveness for Participants and Sponsors (Nov. 2017); ERISA Advisory Council Report, Successful Plan Communications for Various Populat…