ERISACode / StatuteJan 6, 2025★ strong match
… failure or refusal to file the annual report required to be filed with the Secretary under section 1021(b)(1) of this title. For purposes of this paragraph, an annual report that has been rejected under section 1024(a)(4) of this title for failure to provide material information shall not be treated as having been fil…
ERISACode / StatuteJan 6, 2025related by meaning
(f)(4)(C) (C) may be provided in written, electronic, or other appropriate form to the extent such form is reasonably accessible to persons to whom the notice is required to be provided.
76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAProposed Rules (FR)Proposed Dec 6, 2011★ strong match
…ortability and Accountability Act of 1996 (Pub. L. 104-191, 110 Stat. 1936) (1996)) (HIPAA) amended ERISA to provide for, among other things, improved portability and continuity of health insurance coverage. HIPAA also added section 101(g) to ERISA, 29 U.S.C. 1021(g), providing the Secretary with the authority to requi…
ERISADOL Technical ReleasesJun 17, 2026related by meaning
fits enumerated under section 3(1) of ERISA and therefore would not generally constitute employee welfare benefit plans under section 3(1) of ERISA. ↩ Individual retirement arrangements are individual retirement accounts under section 408(a) of the Code or individual retirement annuities under section 408(b) of the Cod…
ERISACourt RulingsMar 23, 2001★ strong match
…iling within the 45 days stated in the Notice of
Rejection. GX 9.
DISCUSSION AND CONCLUSIONS OF LAW
ERISA is a remedial statute designed to protect the integrity of employee benefit plans maintained by
employers. ERISA § 2, 29 U.S.C. § 1001. The Act includes
extensive reporting and disclosure provisions to accomplish t…
ERISACode / StatuteJan 6, 2025related by meaning
(b)(20)(E)(iii)(II) (II) to restore to the plan or affected account any profits made through the use of assets of the plan.
(b)(21) (21) The provision of a de minimis financial incentive described in section 401(k)(4)(A) or section 403(b)(12)(A) of title 26.
78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities ERISAFinal Rules (FR)Mar 1, 2013★ strong match
ssessment of civil penalties under section 502(c)(5) of ERISA, see §§ 2570.90 through 2570.101 of this chapter.
(2)
Criminal penalties and procedures. For information on criminal penalties under section 519 of ERISA for persons who knowingly make false statements or false representation of fact with regards to the info…
88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCFinal Rules (FR)Feb 23, 2023
… receipt of such cash directly to the Department of the Treasury (Treasury Department) under 31 CFR 1021.310 or 1010.360 and is subject to the recordkeeping requirements of 31 CFR 1021.400, then the casino is not required to make a return with respect to the receipt of such cash under section 6050I and these regulation…
86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCProposed Rules (FR)Proposed Jul 23, 2021
…and is required to report the receipt of such cash directly to the Treasury Department under 31 CFR 1021.310 or 1010.360 and is subject to the recordkeeping requirements of 31 CFR 1021.400, then the casino is not required to make a return with respect to the receipt of such cash under section 6050I and these regulation…
ERISACode / StatuteJan 6, 2017related by meaning
(a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
89 FR 4215 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements IRCProposed Rules (FR)Proposed Jan 23, 2024
…mmendations to the Labor Department, including on the topic of reporting and disclosure.
See, e.g., ERISA Advisory Council Report, Mandated Disclosure for Retirement Plans—Enhancing Effectiveness for Participants and Sponsors (Nov. 2017); ERISA Advisory Council Report, Successful Plan Communications for Various Populat…
Notice 2024-73 — Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Empl… IRCNoticesOct 21, 2024
o the eligibility rules for ERISA LTPT employees under section 202(c) of ERISA apply to a section 403(b) plan that is not subject to title I of ERISA? A-1: No. Although section 125(a)(2)(B)(i) of the SECURE 2.0 Act provides a conforming amendment to section 403(b)(12)(A) of the Code that references section 202(c) of ER…
90 FR 3092 — Automatic Enrollment Requirements Under Section 414A IRCProposed Rules (FR)Proposed Jan 14, 2025related by meaning
…pant would be entitled to receive the document in the absence of section 414(bb) and section 111 of ERISA).
2. Consolidation of Notices As described in section II.B of the Background portion of this preamble, section 402A(e)(5)(C) of the Code (as added by section 127 of the SECURE 2.0 Act) permits the initial and annua…
ERISACode / StatuteJan 13, 2021related by meaning
rt. In a case where a plan is not required to file an annual report, the requirements of this paragraph shall not apply. In a case where by reason of section 1024(a)(2) of this title a plan is required only to file a simplified annual report, the Secretary may waive the requirements of this paragraph.
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026
…SCLOSURE 1. The authority citation for part 2520 continues to read as follows:
Authority:
29 U.S.C. 1021-1025, 1027, 1029-31, 1059, 1134 and 1135; and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Sec. 2520.101-2 also issued under 29 U.S.C. 1132, 1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. S…
ERISACode / StatuteJan 6, 2025related by meaning
… plan administrator to file the annual report required to be filed with the Secretary under section 1021(b)(1) of this title.
(37)(G)(vi) (vi) A plan is described in this clause if it is a plan sponsored by an organization which is described in section 501(c)(5) of title 26 and exempt from tax under section 501(a) of s…
ERISAProposed Rules (FR)Proposed May 8, 2013
…CLOSURE
1. The authority citation for part 2520 is revised to read as follows:
Authority:
29 U.S.C. 1021-1025, 1027, 1029-31, 1059, 1134 and 1135; and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Sec. 2520.101-2 also issued under 29 U.S.C. 1132, 1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. S…
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
ERISACode / StatuteJan 6, 2025★ strong match
…r purposes of this paragraph, the term "blackout period" has the meaning given such term by section 1021(i)(7) of this title.
(c)(2) (2) In the case of a simple retirement account established pursuant to a qualified salary reduction arrangement under section 408(p) of title 26, a participant or beneficiary shall, for p…
77 FR 74063 — Amendments to the Abandoned Plan Regulations ERISAProposed Rules (FR)Proposed Dec 12, 2012
…CLOSURE
1. The authority citation for part 2520 is revised to read as follows:
Authority: 29 U.S.C. 1021-1025, 1027, 1029-31, 1059, 1134 and 1135; and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Sec. 2520.101-2 also issued under 29 U.S.C. 1132, 1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. S…