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Go to ERISA 9 (not yet in the library — opens the official source)
87 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 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 …
  2. ERISA § 4005(c) (29 U.S.C. § 1305) — Pension benefit guaranty funds
    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    (c) (c) Repealed.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
  3. 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…
  4. 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 …
  5. 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 …
  6. ERISA § 403(b) (29 U.S.C. § 1103) — Establishment of trust
    ERISACode / StatuteJan 6, 2025related by meaning
    (b) (b) Exceptions The requirements of subsection (a) of this section shall not apply— (b)(1) (1) to any assets of a plan which consist of insurance contracts or policies issued by an insurance company qualified to do business in a State; (b)(2) (2) to any assets of such an insurance company or any assets of a plan whi…
  7. 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…
  8. 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
  9. 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…
  10. ERISA § 206(a)(3) (29 U.S.C. § 1056) — Form and payment of benefits
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(3) (3) the participant terminates his service with the employer.
  11. 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…
  12. 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 …
  13. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as provided in subsections (b), (c), and (d), this part shall take effect on January 1, 1975.
  14. 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). Back to Citation 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 …
  15. T.C. Memo. 1998-295 — Shedco, Inc. v. Commissioner
    IRCCourt RulingsAug 12, 1998related by meaning
    …ir. 1992) (quoting 29 U.S.C. sec. 1001 (1988)). We conclude that the prudent investor principles of ERISA section 404 apply to an exclusive benefit determination under section 401(a)(2), regardless of whether title I of ERISA applies to the plan. We find support for our conclusion in the following excerpt from the conf…
  16. 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 …
  17. 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…
  18. 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…
  19. ERISA § 209(a)(1)(C) (29 U.S.C. § 1059) — Recordkeeping and reporting requirements
    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…
  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…