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88 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 97 T.C. 51; 97 T.C. No. 4 — Darby v. Commissioner
    IRCCourt RulingsJul 24, 1991
    …ctment of the Employee Retirement Income Security Act of 1974 (hereinafter sometimes referred to as ERISA), Pub. L. 93-406, 88 Stat. 829, attachments of a participant’s interest in a tax-qualified plan were not prohibited by the Internal Revenue Code. Section 1021(a) of ERISA added Code section 401(a)(13), which requir…
  2. Notice 2012-46 — This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income …
    IRCNoticesJul 23, 2012
    plans imposed under section 206(g) of ERISA,[1] as added by the Pension Protection Act of 2006 (PPA ’06), P.L. 109-280, 120 Stat. 780. II. Background Section 101(j) of ERISA requires the plan administrator of a single-employer defined benefit plan to provide a written notice to plan participants and beneficiaries, gen…
  3. 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…
  4. 29 C.F.R. § 4233.2(5) — Definitions.
    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 …
  5. 85 FR 39113 — Financial Factors in Selecting Plan Investments
    ERISAProposed Rules (FR)Proposed Jun 30, 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…
  6. 88 T.C. 1440; 88 T.C. No. 80 — Lambos v. Commissioner
    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…
  7. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RHODE ISLAND BRICKLAYERS & ALLIED CRAFTSMEN PENSION FUND
    ERISACourt RulingsMay 30, 1995related by meaning
    …m to the address- identified in the Notice of Rejection. [Page 3] Conclusions of Law The purpose of ERISA, a remedial statute, is to protect the integrity of the employee benefit plans through comprehensive regulation. Alessi v. Raybestos-Manhattan. Inc., 451 U.S. 504 (1981); ERISA §2, 29 U.S.C. §1001. Consequently, Co…
  8. 89 T.C. 1137; 89 T.C. No. 80 — Rutland v. Commissioner
    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 …
  9. 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 …
  10. 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…
  11. 87 FR 31133 — Annual Information Return/Reports
    IRCFinal Rules (FR)May 23, 2022related by meaning
    … U.S.C. 1002(43). The term pooled employer plan does not include a multiemployer plan as defined in ERISA section 3(37) and also does not include a plan established before the date the SECURE Act was enacted unless the plan administrator elects to have the plan treated as a pooled employer plan and the plan meets the E…
  12. 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…
  13. 75 FR 65263 — Definition of the Term “Fiduciary”
    ERISAProposed Rules (FR)Proposed Oct 22, 2010related by meaning
    e meaning of section 3(21)(A)(i) of ERISA. See Advisory Opinion 97-16A (May 22, 1997). Back to Citation 20.  29 CFR 2510.3-21(c). Back to Citation 21.  The scope of the regulation was further limited by the Department in a 1976 advisory opinion (AO 76-65), in which it concluded that, under the facts described therein, …
  14. 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…
  15. 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 …
  16. 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…
  17. 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 …
  18. 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…
  19. 70 T.C. 214; 1 Employee Benefits Cas. (BNA) 1835 — Automated Packaging Systems, Inc. v. Commissioner
    IRCCourt RulingsMay 15, 1978related by meaning
    … section 3002(c) of the Employee Retirement Income Security Act of 1974 (hereinafter referred to as ERISA) which provides: Regulations prescribed by the Secretary of Treasury under sections 410(a), 411, and 412 of the Internal Revenue Code of 1954 (relating to minimum participation standards, minimum vesting standards,…
  20. 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…