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86 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 4022.7(d)(2)(ii) — Benefits payable in a lump sum.
    PBGCRegulationsDec 7, 2023
    (d)(2)(ii) (ii) Mortality assumption. The “applicable mortality table” specified in section 205(g)(3)(B)(i) of ERISA and section 417(e)(3)(B) of the Code for the year containing the termination date will apply. (d)(2)(iii) (iii) Interest rate assumption. The “applicable interest rate” specified in section 205(g)(3)(B)(…
  2. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …tail later below. Table 2—Affected Entities   Total ERISA-Covered Group Health Plans 2,765,373 TPAs 205 Issuers in the group market 373 Issuers/state combinations in the group market 811 1. Group Health Plans, Participants, and Beneficiaries The proposed rule would affect ERISA-covered group health plans. The Departmen…
  3. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    …nation Rules to Protect Older, Longer Service Participants (Sections 401(a)(26) and 401(o)) Section 205 of the SECURE Act added section 401(a)(26)(I) to the Code to treat certain closed or frozen defined benefit plans as satisfying the section 401(a)(26) minimum participation requirements. Section 205 of the SECURE Act…
  4. 74 T.C. 1029 — E. F. Higgins & Co. v. Commissioner
    IRCCourt RulingsAug 11, 1980related by meaning
    loyment is for not more than 20 hours in any one week, and employees whose customary employment is for not more than 5 months in any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Secretary or his delegate not to be discriminatory in favor of employees who…
  5. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    …nation Rules to Protect Older, Longer Service Participants (Sections 401(a)(26) and 401(o)) Section 205 of the SECURE Act added section 401(a)(26)(I) to the Code to treat certain closed or frozen defined benefit plans as satisfying the section 401(a)(26) minimum participation requirements. Section 205 of the SECURE Act…
  6. 29 C.F.R. § 2550.404a-1(f) — Investment duties.
    ERISARegulationsJan 30, 2023related by meaning
    (f) (f) Severability. If any provision of this section is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency action, the provision shall be construed so as to continue to give the maximum effect to the provision permitted by law, unless such h…