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81. 88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCProposed Rules (FR)Proposed Aug 3, 2023
    … Disorder Treatment There are approximately 55,403,000 participants and 47,990,000 beneficiaries in ERISA-covered group health plans with 50 or more participants,[212] approximately 17,841,000 participants and 15,198,000 beneficiaries in non-Federal governmental plans with 50 or more participants,[213] an estimated 11,…
82. ERISA § 410(a) (29 U.S.C. § 1110) — Exculpatory provisions; insurance
    ERISACode / StatuteJan 6, 2025related by meaning
    (a) (a) Except as provided in sections 1105(b)(1) and 1105(d) of this title, any provision in an agreement or instrument which purports to relieve a fiduciary from responsibility or liability for any responsibility, obligation, or duty under this part shall be void as against public policy.
83. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …r this action comes from section 4002(b)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), which authorizes the Pension Benefit Guaranty Corporation (PBGC) to issue regulations to carry out the purposes of title IV of ERISA; section 4044 of ERISA (Allocation of Assets); section 4010 of ERISA (Authority…
84. 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…
85. 80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    … Labor, 2014. Back to Citation 13.  As discussed below in Section E. Coverage of IRAs and Other Non-ERISA Plans, in recognition of differences among the various types of non-ERISA plan arrangements described in Code section 4975(e)(1)(B) through (F), the Department solicits comments on whether it is appropriate for the…
86. 90 FR 28004 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974
    ERISAFinal Rules (FR)Jul 1, 2025related by meaning
    …TARY INFORMATION: I. Background and Discussion The Employee Retirement Income Security Act of 1974 (ERISA) is a comprehensive Federal law that sets minimum standards for most voluntarily established employee benefit plans in private industry. Title I of ERISA protects the interests of participants and their beneficiari…
87. 84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Oct 23, 2019
    …thered pricing information for five commercial software packages that ranged from $10 per month to $320 per month depending on the volume and sophistication of features available. Taking the average of basic level price of these five products, the Department assumes that it would cost $28.2 per month ($338.4 per year) …
88. ERISA § 732(d)(3)(A) (29 U.S.C. § 1191a) — Special rules relating to group health plans
    ERISACode / StatuteJan 6, 1997related by meaning
    (d)(3)(A) (A) in connection with a group health plan maintained by a partnership, an individual who is a partner in relation to the partnership, or (d)(3)(B) (B) in connection with a group health plan maintained by a self-employed individual (under which one or more employees are participants), the self-employed indivi…
89. 85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAFinal Rules (FR)May 27, 2020
    …thered pricing information for five commercial software packages that ranged from $10 per month to $320 per month, depending on the volume and sophistication of features available. Taking the average of basic level prices of these five products, the Department assumes that it would cost $28.20 per month ($338.40 per ye…
90. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018
    …should be addressed further as part of any final rule. C. Legal Background 1. Statutory Definitions ERISA section 4 governs the reach of ERISA and, accordingly, of the Department's authority over benefit plans. ERISA applies not to every benefit plan but only to an “employee benefit plan” sponsored “by any employer.” E…
91. ERISA § 302(d) (29 U.S.C. § 1082) — Minimum funding standards
    ERISACode / StatuteJan 5, 2015related by meaning
    (d) (d) Miscellaneous rules (d)(1) (1) Change in method or year If the funding method or a plan year for a plan is changed, the change shall take effect only if approved by the Secretary of the Treasury.
92. 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
    e as any other prototype plan provider or employer sponsor of any ERISA-covered plan, and the arrangement would be fully and equally subject to ERISA. This conclusion is supported by the Department's position regarding state governmental participation in ERISA plans in another context. Pursuant to section 4(b)(1) of ER…
93. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026related by meaning
    ion. (l) Dates; severability. (1) This section is applicable the first day of the first calendar year following date of publication of the final rule. (2) 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 a…
94. T.C. Memo. 2026-68 — Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner v. Commissioner
    IRCCourt RulingsAug 17, 2026
    … the property as encumbered by the easement (after value). Browning v. Commissioner , 109 T.C. 303, 320 – 24 (1997) . Treasury Regulation § 1.170A - 14(h)(3)(i) provides that , where a donor grants a perpetual conservation restriction 34 [* 34] covering only a portion of the contiguous property owned by the donor, the …
95. Treas. Reg. § 1.414(r)-7(c)(3)(iii) — Determination of the employees of an employer's qualified separate lines of business.
    IRCRegulationsSep 9, 2016
    …ssigned to QSLOB (“employee assignment percentage”) 25% 10% 25% 40% Residual Shared HCEs 200 80 200 320 Allocated to QSLOB (25%X800) (10%X800) (25%X800) (40%X200) Residual Shared NHCEs 50 20 50 80 Allocated to QSLOB (25%X200) (10%X200) (25%X200) (40%X200) (c)(4) (4) HCE percentage ratio method of allocation
96. Treas. Reg. § 1.417(e)-1(d)(7)(v)(E) — Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
    IRCRegulationsJan 19, 2024
    …nce factors, Participant W's accrued benefit derived from the cash balance hypothetical account is $320 per month, payable as a straight life annuity at normal retirement age. Participant W elects to receive 1/3 or $15,000 of the current hypothetical account balance in the form of a single sum and to receive the remain…
97. ERISA § 102(b) (29 U.S.C. § 1022) — Summary plan description
    ERISACode / StatuteJan 6, 2017related by meaning
    may seek assistance or information regarding their rights under this chapter and the Health Insurance Portability and Accountability Act of 1996 with respect to health benefits that are offered through a group health plan (as defined in section 1191b(a)(1) of this title), the remedies available under the plan for the r…