PBGCRegulationsJan 1, 2017
…o which the plan is maintained. Original plan means an eligible multiemployer plan under 4233(b) of ERISA that is partitioned upon the issuance of a partition order under section 4233(c) of ERISA. Partition order means a formal PBGC order of partition under section 4233 of ERISA and § 4233.14. Proposed partition means …
PBGCCode / StatuteJan 6, 2017related by meaning
(a) (a) Investigatory authority; audit of statistically significant number of terminating plans The corporation may make such investigations as it deems necessary to enforce any provision of this subchapter or any rule or regulation thereunder, and may require or permit any person to file with it a statement in writing…
85 FR 40834 — Improving Investment Advice for Workers & Retirees ERISAProposed Rules (FR)Proposed Jul 7, 2020related by meaning
…al and a Retirement Investor and it does not believe the exemption would do so.[59] As noted above, ERISA section 502(a) provides a cause of action for fiduciary breaches and prohibited transactions with respect to ERISA-covered Plans (but not IRAs). Code section 4975 imposes a tax on disqualified persons participating…
IRCCourt RulingsJun 1, 1987
…hibitions of section 4975(c) shall not apply to any transaction which is exempt from section 406 of ERISA by reason of the exemptions within section 408(e) of ERISA. Section 408(e) of ERISA provides that the prohibitions of section 406 of ERISA shall not apply to the acquisition, sale, or lease by a plan of “qualifying…
IRCCourt RulingsDec 8, 1987
…trictions of section 4975(c) shall not apply to any transaction which is exempt from section 406 of ERISA by reason of the exemptions within section 408(e) of ERISA. Section 408(e) of ERISA provides that the prohibitions of section 406 of ERISA shall not apply to the acquisition, sale, or lease by a plan of qualifying …
PBGCRegulationsJan 1, 2017related by meaning
This part prescribes the requirements for annual filings with PBGC under ERISA section 4010.
75 FR 9360 — Investment Advice-Participants and Beneficiaries ERISAProposed Rules (FR)Proposed Mar 2, 2010related by meaning
…1.
Section 601 of the Pension Protection Act of 2006 (PPA) added sections 408(b)(14) and 408(g) of ERISA. The PPA also added parallel provisions to the Code at sections 4975(d)(17) and 4975(f)(8). Under Reorganization Plan No. 4 of 1978 (43 FR 47713, Oct. 17, 1978), 5 U.S.C. App. 1, 92 Stat. 3790, the authority of the…
AO 2026-02A — Whether the Blue and Gold Automotive Health Trust Fund Welfare Benefit Plan is an employee welfare benefit plan within the meaning of section 3(1) of ERISA tha… ERISADOL Advisory Opinions
ts to benefits under ERISA. Consequently, you assert that the plan meets the definition of a "fully insured" plan under section 514(b)(6)(D) of ERISA. The term "employee welfare benefit plan" is defined in ERISA section 3(1) to include, among other things, "any plan, fund, or program . . . established or maintained by …
AO 2025-02A — Whether a long-term disability program sponsored by the California Association of Professional Firefighters is an "employee welfare benefit plan" within the me… ERISADOL Advisory Opinions
se plans, CAPF would be subject to all of ERISA's fiduciary responsibility provisions, including the prohibited transaction provisions.
NPFBA LTC Plan According to the documents you provided to us, CLEA and CAPF merged their long-term care plans to form the NPFBA. CLEA and CAPF appoint the trustees responsible for admi…
80 FR 34869 — Hearing on Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice and Related Proposed Prohibited Transaction Exemptions ERISAProposed Rules (FR)Proposed Jun 18, 2015related by meaning
…exceptions not here relevant, to the Secretary of Labor. References in this document to sections of ERISA should be read to refer also to the corresponding sections of the Code.
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[FR Doc. 2015-14921 Filed 6-16-15; 8:45 am]
BILLING CODE 4510-29-P
AO 2020-01A — Whether LP Management's limited partnership programs are employee welfare benefit plans within the meaning of section 3(1) of ERISA, and, if so, whether the ar… ERISADOL Advisory Opinions
…verage through the arrangement. The text of the regulation will not support your expansive claim of ERISA coverage. As discussed above, ERISA regulates employment-based benefit programs and 29 CFR 2510.3-3(b) must be read in that context. The fact that one common law employee participates in a purported partnership pro…
REG-148681-09 — The Department of Labor and the Department of the Treasury (the “Agencies”) are currently reviewing the rules under the Employer Retirement Income Security Act… IRCProposed Rules (FR)Proposed Mar 15, 2010related by meaning
…nd executive branch action, nonetheless recommended that the Congress may wish to consider amending ERISA to require plan sponsors to provide participants with a notice on risks that individuals face in managing their income and expenditures at and during retirement. Commenters are encouraged to consider this GAO repor…
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024
Regulation and ERISA's fiduciary responsibilities. These differences highlight the additional protection under ERISA in the insurance marketplace.
See Federation of Americans for Consumer Choice 6 (“The differences between NAIC model regulation best interest and ERISA fiduciary duties include: (i) ERISA has a duty of l…
PBGCCode / StatuteJan 6, 2025related by meaning
(c) (c) Repealed. Pub. L. 112–141, div. D, title II, §40234(a), July 6, 2012, 126 Stat. 858
87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAProposed Rules (FR)Proposed Mar 15, 2022
…ll-free numbers. A copy of the ICR also may be obtained at
https://www.RegInfo.gov.
Background Both ERISA and the Code contain various statutory exemptions from the prohibited transaction rules. In addition, ERISA section 408(a) authorizes the Secretary to grant administrative exemptions from the restrictions of ERISA …
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
the funding shortfall for the plan year as provided under section 303(c)(4) of ERISA and section 430(c)(4) of the Code, with the following exceptions: (i) The funding target used to calculate the 4010 funding shortfall is determined without regard to the interest rate stabilization provisions of section 303(h)(2)(C)(iv…
85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights ERISAProposed Rules (FR)Proposed Sep 4, 2020
…gs before the S. Subcomm. on Oversight of Gov. Mgmt., S. Hrg. 99-310 (June 25-26, 1985), at 5 (1985 ERISA Hearings).
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3. Office of Pension and Welfare Benefit Programs, Summary of Conclusions from Public Hearings (Jan. 1985) (1985 DOL Report), included in 1985 ERISA Hearings, at 454, 498 (“Projections …
75 FR 41600 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAFinal Rules (FR)Jul 16, 2010related by meaning
…ent contains an interim final regulation under the Employee Retirement Income Security Act of 1974 (ERISA or the Act) requiring that certain service providers to employee pension benefit plans disclose information to assist plan fiduciaries in assessing the reasonableness of contracts or arrangements, including the rea…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023
…blic Law 116-260, 134 Stat. 1182 (Dec. 27, 2020).
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72.
Code section 9812(a)(8)(A), ERISA section 712(a)(8)(A), and PHS Act section 2726(a)(8)(A).
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73.
Id.
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74.
Code section 9812(a)(8)(B)(i), ERISA section 712(a)(8)(B)(i), and PHS Act section 2726(a)(8)(B)(i).
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90 FR 4192 — Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025related by meaning
…and refer, where appropriate, civil and criminal violations related to the provisions of Title I of ERISA and other related Federal laws, including the detection, investigation, and appropriate referrals of related violations of Title 18 of the United States Code.
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58.
Section 3003(c) provides that, wh…