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81. 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…
82. 75 FR 65263 — Definition of the Term “Fiduciary”
    ERISAProposed Rules (FR)Proposed Oct 22, 2010related by meaning
    … Assistant Secretary, Employee Benefits Security Administration, Department of Labor. Footnotes 1.  ERISA section 404(a). Back to Citation 2.  ERISA section 406. Back to Citation 3.  ERISA section 409. Back to Citation 4.  Section 4975(e)(3) of the Internal Revenue Code of 1986, as amended (Code) provides a similar def…
83. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023
    …is final rule fall under the “good cause” exemption of the Administrative Procedure Act at 5 U.S.C. 553(b)(3)(B) and that the public interest is best served by issuing this final rule expeditiously, without further opportunity for notice and comment. Regulatory Flexibility Act Because PBGC is not publishing a general n…