90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025
…arity of its rules and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). PBGC's legal authority for this rulemaking comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERIS…
ERISACode / StatuteJan 6, 2025related by meaning
(h)(4)(D) (D) Election An employer may elect not to have this subparagraph apply. Such an election, once made, may be revoked only with the consent of the Secretary of the Treasury.
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025
…printed page 6895)
and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). Legal authority for this action comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERISA (Premium …
ERISACode / StatuteJan 6, 2017related by meaning
(a)(1)(C) (C) has a 1-year break in service (as defined in section 1053(b)(3)(A) of this title).
(a)(2) (2) If more than one employer adopts a plan, each such employer shall furnish to the plan administrator the information necessary for the administrator to maintain the records, and make the reports, required by parag…
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
…that underwrite benefits or provide administrative services to several unrelated employers.[13]
(c)
ERISA Preemption.
The Department is aware that a concern for states adopting an ERISA plan approach is whether or not those state laws will be held preempted. ERISA preemption analysis begins with the “presumption that C…
ERISACode / StatuteJan 6, 2025related by meaning
(c)(5)(B)(i)(II) (II) has a reasonable period of time after receipt of such notice and before the beginning of the plan year to make such designation.
(c)(5)(B)(ii) (ii) Form of notice .—The requirements of clauses (i) and (ii) of section 401(k)(12)(D) of title 26 shall apply with respect to the notices described in th…
ERISACourt RulingsMar 23, 2001
osing the penalty. ERISA
places the responsibility for accurate, complete, and timely
reporting on the plan administrator. Schneiderman's was given 45 days to come into compliance without a penalty but took an
[Page 7]
ORDER
IT IS THEREFORE ORDERED that PWBA's
determination to assess a penalty of $2500.00 against
Schne…
ERISACode / StatuteJan 6, 2025related by meaning
(b)(20)(E)(iii)(II) (II) to restore to the plan or affected account any profits made through the use of assets of the plan.
(b)(21) (21) The provision of a de minimis financial incentive described in section 401(k)(4)(A) or section 403(b)(12)(A) of title 26.
77 FR 74063 — Amendments to the Abandoned Plan Regulations ERISAProposed Rules (FR)Proposed Dec 12, 2012
ERISA.
PART 2550—RULES AND REGULATIONS FOR FIDUCIARY RESPONSIBILITY
3. The authority citation for part 2550 is revised to read as follows:
Authority: 29 U.S.C. 1135, sec. 102, Reorganization Plan No. 4 of 1978, 5 U.S.C. App. 1 and Secretary of Labor's Order No. 1-2011, 77 FR 1088 (Jan. 9, 2012). Sec. 2550.401c-1 also …
90 FR 28007 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans ERISAFinal Rules (FR)Jul 1, 2025
…nistration, Department of Labor.
Footnotes
1.
90 FR 9065 (Feb. 6, 2025).
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2.
See
ERISA section 205.
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3.
29 U.S.C. 1104.
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4.
Pension Protection Act of 2006 section 625, Public Law 109-280, 120 Stat. 780 (2006).
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5.
73 FR 58447 (Oct. 7, 2008).
Back to …
ERISACode / StatuteJan 6, 2025related by meaning
The Secretary may prescribe regulations to carry out the provisions of this part.
ERISAFinal Rules (FR)May 17, 2024
…rmination administrator shall not relieve any person from any obligation under part 1 of title I of ERISA. PART 2550—RULES AND REGULATIONS FOR FIDUCIARY RESPONSIBILITY
3. The authority citation for part 2550 is revised to read as follows:
Authority:
29 U.S.C. 1135, sec. 102, Reorganization Plan No. 4 of 1978, 5 U.S.C. …
82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 ERISAFinal Rules (FR)Jan 18, 2017
…loyee Benefits Security Administration
Title 29—Labor
PART 2575—ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I
27. The authority citation for subpart A of 29 CFR part 2575 continues to read as follows:
Authority:
T.C. Memo. 2026-68 — Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner v. Commissioner IRCCourt RulingsAug 17, 2026
…
Mr. Hewlett’s examples illustrate the point. Under his model, a
two-acre lot would sell for $91 2 ,657 , while an eight-acre lot would sell
for $1,014, 061— an increase of only about $100,000. Thus, while smaller
lots generally sell for less than larger lots, the per-lot price differential
narrows substantially once l…
85 FR 54288 — Registration Requirements for Pooled Plan Providers ERISAProposed Rules (FR)Proposed Sep 1, 2020related by meaning
…the rights and benefits of plan participants and beneficiaries.
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8. Section 505 of ERISA provides generally that the Secretary may prescribe such regulations the Secretary “finds necessary or appropriate to carry out the provisions of this subchapter. Among other things, such regulations may define acc…
ERISARegulationsJan 30, 2023related by meaning
…s 404(a)(1)(A) and 404(a)(1)(B) of the Employee Retirement Income Security Act of 1974, as amended (ERISA or the Act) provide, in part, that a fiduciary shall discharge that person's duties with respect to the plan solely in the interests of the participants and beneficiaries; for the exclusive purpose of providing ben…
ERISARegulationsJan 1, 2017
(a) (a) In general.
(a)(1) (1) Pursuant to section 657(c) of the Economic Growth and Tax Relief Reconciliation Act of 2001, Public Law 107-16, June 7, 2001, 115 Stat. 38, this section provides a safe harbor under which a fiduciary of an employee pension benefit plan subject to Title I of the Employee Retirement Income …
ERISARegulationsJan 1, 2017related by meaning
Section 502(l) of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) requires the Secretary of Labor to assess a civil penalty against a fiduciary who breaches a fiduciary responsibility under, or commits any other violation of, part 4 of title I of ERISA or any other person who knowingly participat…
86 FR 73976 — Revision of Annual Information Return/Reports ERISAFinal Rules (FR)Dec 29, 2021related by meaning
…an, are matters that generally are subject to the fiduciary responsibility provisions of Title I of ERISA”.); Information Letter to Diana Ceresi (Feb. 2, 1998) (“when the selection of a health care provider involves the disposition of employee benefit plan assets, such selection is an exercise of authority or control w…
ERISACode / StatuteJan 6, 2017related by meaning
(a) (a) Scope of coverage This part shall apply to any employee benefit plan described in section 1003(a) of this title (and not exempted under section 1003(b) of this title), other than—
(a)(1) (1) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation fo…