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84 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 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 …
  2. ERISA § 510 (29 U.S.C. § 1140) — Interference with protected rights
    ERISACode / StatuteJan 3, 2007related by meaning
    It shall be unlawful for any person to discharge, fine, suspend, expel, discipline, or discriminate against a participant or beneficiary for exercising any right to which he is entitled under the provisions of an employee benefit plan, this subchapter, section 1201 of this title, or the Welfare and Pension Plans Disclo…
  3. 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…
  4. ERISA § 402(b) (29 U.S.C. § 1102) — Establishment of plan
    ERISACode / StatuteJan 6, 2025related by meaning
    (b) (b) Requisite features of plan Every employee benefit plan shall— (b)(1) (1) provide a procedure for establishing and carrying out a funding policy and method consistent with the objectives of the plan and the requirements of this subchapter, (b)(2) (2) describe any procedure under the plan for the allocation of re…
  5. 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…
  6. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    PBGCCode / StatuteJan 5, 2015related by meaning
    §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
  7. 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…
  8. 29 C.F.R. § 2550.404a-1(a) — Investment duties.
    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…
  9. 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 …
  10. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998related by meaning
    … 2Pension plans provide retirement income or defer income until the employee terminates employment. ERISA § 3(2). Welfare plans provide medical benefits, death or unemployment benefits, and other non retirement benefits including vacation, scholarship, training and child care benefits. ERISA § 3(1). 3According to ERISA…
  11. 85 FR 72846 — Financial Factors in Selecting Plan Investments
    ERISAFinal Rules (FR)Nov 13, 2020related 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…
  12. 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). Back to Citation 72.  Code section 9812(a)(8)(A), ERISA section 712(a)(8)(A), and PHS Act section 2726(a)(8)(A). Back to Citation 73.   Id. Back to Citation 74.  Code section 9812(a)(8)(B)(i), ERISA section 712(a)(8)(B)(i), and PHS Act section 2726(a)(8)(B)(i). Back to …
  13. 84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Oct 23, 2019
    (referring to the 2005 ERISA Advisory Council Report). Back to Citation 45.   Id at p.26 Back to Citation 46.   Id at p.7. Back to Citation 47.   See 2009 ERISA Advisory Council Report on Promoting Retirement Literacy and Security by Streamlining Disclosures, at https://www.dol.gov/​agencies/​ebsa/​about-ebsa/​about-u…
  14. REG-121508-18 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
    … of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406 (88 Stat. 829), as amended (ERISA), also provides rules relating to plans maintained by more than one employer. Similar to section 413(c) of the Code, section 210(a) of ERISA states that the minimum participation standards, minimum vesting standard…
  15. 86 FR 73976 — Revision of Annual Information Return/Reports
    ERISAFinal Rules (FR)Dec 29, 2021
    …[1] in accordance with their instructions, generally satisfies these annual reporting requirements. ERISA section 103 broadly sets out annual financial reporting requirements for employee benefit plans under Title I of ERISA. The Form 5500 Annual Return/Report for Title I purposes is promulgated pursuant to DOL regulat…
  16. ERISACode / StatuteJan 4, 1995related by meaning
    (6) (6) A proceeding in a case under title 11, commencing on or after July 1, 1986, with respect to the employer from whose employment the covered employee retired at any time.
  17. 82 FR 7336 — Proposed Best Interest Contract Exemption for Insurance Intermediaries
    ERISAProposed Rules (FR)Proposed Jan 19, 2017
    The transition disclosure will be distributed electronically to 51.8 percent of ERISA plan investors and 44.1 percent of IRAs and non-ERISA plan investors during the first year. Paper disclosures will be mailed to the remaining 48.2 percent of ERISA plan investors and 55.9 percent of IRAs and non-ERISA plan investors. …
  18. ERISA § 101(i)(2)(D) (29 U.S.C. § 1021) — Duty of disclosure and reporting
    ERISACode / StatuteJan 6, 2025related by meaning
    (i)(2)(D) (D) Written notice The notice required to be provided under this subsection shall be in writing, except that such notice may be in electronic or other form to the extent that such form is reasonably accessible to the recipient. (i)(2)(E) (E) Notice to issuers of employer securities subject to blackout period …
  19. 85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAFinal Rules (FR)May 27, 2020
    , ERISA Advisory Council (Nov. 2017); 2009 ERISA Advisory Council Report on Promoting Retirement Literacy and Security by Streamlining Disclosures, at https://www.dol.gov/​agencies/​ebsa/​about-ebsa/​about-us/​erisa-advisory-council/​2009-promoting-retirement-literacy-and-security-by-streamlining-disclosures-to-partici…
  20. T.C. Memo. 1998-36 — Neil M. Baizer v. Commissioner
    IRCCourt RulingsJan 27, 1998related by meaning
    …ve occurred or in those circumstances where the Department of Labor has not undertaken a response." ERISA was enacted in 1974, setting up an administrative system for employee benefit plans. ERISA section 2(b), 88 Stat. 829, 833, provides that the policy of this Act [is] to protect interstate commerce and the interests…