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63 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. ERISA § 101(b) (29 U.S.C. § 1021) — Duty of disclosure and reporting
    ERISACode / StatuteJan 6, 2025★ strong match
    …ile with the Secretary— (b)(1) (1) the annual report containing the information required by section 1023 of this title; and (b)(2) (2) terminal and supplementary reports as required by subsection (c) of this section.
  2. ERISA § 104(a)(2)(B) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
    ERISACode / StatuteJan 6, 2025★ strong match
    …ial qualification by an accountant or actuary contained in an opinion submitted pursuant to section 1023(a)(3)(A) or section 1023(a)(4)(B) of this title.
  3. 81 FR 19086 — Amendments to the Definition of Broker or Dealer in Securities
    IRCProposed Rules (FR)Proposed Apr 4, 2016
    …stomer and deciding whether to open an account for a customer.”). Back to Citation 30.   See 31 CFR 1023.210, 1023.220, 1023.310, 1023.320, 1023.410, 1023.520, 1023.610, and 1023.630. Back to Citation 31.  31 U.S.C. 5318(h)(1)(A-D). Back to Citation 32.  31 U.S.C. 5312(a)(2)(G). Back to Citation 33.  31 CFR 1023.210. S…
  4. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BRANIFF, INC.
    ERISACourt RulingsSep 27, 1993
    …urrent and former employees and were governed by certain annual reporting requirinents set forth in ERISA § 103, 29 U.S.C. § 1023, and certain related regulations set forth in 29 C.F.R. (Joint stipulation of fact paragraph 5). 4. All of the assets of the plans were always held by a bank and/or an insurance carrier regu…
  5. DOL Office of Administrative Law Judges — USDOL, EMPLOYEE BENEFITS SECURITY ADMINISTRATION v. PLAN ADMINISTRATOR, WHITE MOUNTAIN APACHE TRIBE RETIREMENT SAVINGS AND 401(K) PROFIT SHARING PLAN ANNUAL RE…
    ERISACourt RulingsNov 30, 2016
    …op. at 7 (P.W.B.A. Nov. 18, 1994). - 10 - An annual report must contain all information required by ERISA, including, where applicable, the opinion report of an independent qualified public accountant who conducts an examination of the plan‟s books and records t o verify that the financial statements and schedules cont…
  6. 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.
  7. ERISACode / StatuteJan 4, 1995★ strong match
    …d opinion required to be prepared by an independent qualified public accountant pursuant to section 1023(a)(3)(A) of this title, the actuarial statement required to be prepared by an enrolled actuary pursuant to section 1023(a)(4)(A) of this title and the summary plan description required by section 1022(a) of this tit…
  8. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    dds a cross-reference to section 521 of ERISA and § 2560.521 regarding the Secretary's authority to issue cease and desist and summary seizure orders. B. Proposed Amendment to Regulations Under ERISA Section 104(a)(1), 29 U.S.C. 1024(a)(1)
  9. TR 2026-02 — Technical Release 2026-02
    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…
  10. DOL Office of Administrative Law Judges — UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BRICKLAYERS & ALLIED CRAFTSMEN, LOCAL #7, PENSION PLAN
    ERISACourt RulingsApr 28, 1995
    …12] qualification by an accountant or actuary contained in an opinion submitted pursuant to Section 1023(a)(3)(A) or Section 1023(a)(4)(B) of this title. (Emphasis added). According to the plain meaning of the statute, it is up to the Complainant to determine whether there has been a material qualification in the IQPA'…
  11. DOL Office of Administrative Law Judges — USDOL, EBSA v. PLAN ADMINISTRATOR, HOME OF ECONOMY 401(K) PLAN, HOME OF ECONOMY, INC.
    ERISACourt RulingsJun 26, 2013
    …23, 2003) (STA). 14 29 U.S.C. §§ 1002(1), 1002(2)(A), & 1003(a)(1). 15 Id . § 1021(b)(1). 16 Id . § 1023(a)(3)(A). 17 Id . §§ 1023(a)(3)(A) and 1024(a)(1). 18 Id . § 1024(a)(4). 19 Id . § 1024(a)(5); 29 C.F.R. §§ 2575.100 and 2575.502c-2. 20 29 U.S.C. § 1132(c)(2). 21 Id . §§ 1021(b) and 1024(a)(1). 22 29 C.F.R. § 2560…
  12. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. GEORGE H. ROBINSON, ADMINISTRATOR ANSWERING SERVICE, INC. ESOP
    ERISACourt RulingsFeb 2, 1993
    …o be included in any annual report of an employee pension benefit plan filed in accordance with the ERISA statute are, among other things: a description of agreements and transactions with persons known to be parties in interest; any other matters necessary to fully and fairly present the financial statements of such p…
  13. 99 T.C. 379; 99 T.C. No. 21 — Citrus Valley Estates v. Commissioner
    IRCCourt RulingsSep 29, 1992
    …fications for becoming an enrolled actuary may determine plan funding methods and assumptions under ERISA. ERISA requires that the administrator of a defined benefit plan retain on behalf of all plan participants an enrolled actuary to prepare an actuarial statement to be filed annually with the Secretary of Labor. ERI…
  14. ERISA § 408(a)(1) (29 U.S.C. § 1108) — Exemptions from prohibited transactions
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(1) (1) administratively feasible, (a)(2) (2) in the interests of the plan and of its participants and beneficiaries, and (a)(3) (3) protective of the rights of participants and beneficiaries of such plan.
  15. ERISA § 105(c) (29 U.S.C. § 1025) — Reporting of participant's benefit rights
    ERISACode / StatuteJan 24, 2020related by meaning
    (c) (c) Individual statement furnished by administrator to participants setting forth information in administrator's Internal Revenue registration statement and notification of forfeitable benefits Each administrator required to register under section 6057 of title 26 shall, before the expiration of the time prescribed…
  16. 99 T.C. 9; 99 T.C. No. 2 — Vinson & Elkins v. Commissioner
    IRCCourt RulingsJul 14, 1992
    …fications for becoming an enrolled actuary may determine plan funding methods and assumptions under ERISA. ERISA requires that the administrator of a defined benefit plan retain on behalf of all plan participants an enrolled actuary to prepare an actuarial statement to be filed annually with the Secretary of Labor. ERI…
  17. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BAKERY AND CONFECTIONERY WORKERS LOCAL 125 HEALTH AND WELFARE TRUST FUND
    ERISACourt RulingsApr 12, 1995
    …nable to conduct an audit in accordance with generally acceptable auditing standards as required by ERISA section 103)a)(3)(A), 29 U.S.C. § 1023(a)(3)(A). He noted that the 1990 IQPA report was qualified because it stated: [t]he Fund did not conduct periodic random audits of contributing employers' payroll records, nor…
  18. Rev. Proc. 2015-22 — This revenue procedure contains a modification to Revenue Procedure 2013–22, 2013–18 I.R.B. 985, as modified by Revenue Procedure 2014–28, 2014–16 I.R.B. 944, …
    IRCRevenue ProceduresMar 16, 2015
    … status of any related trust under § 501; (b) applications for recognition of tax exemption on Form 1023, Form 1024 and Form 1028; (c) requests for determination letters submitted with Form 8940; (d) requests for changes in accounting period; and (e) and other applications for recognition of qualification or exemption …
  19. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    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…
  20. 74 T.C. 808; 2 Employee Benefits Cas. (BNA) 2071 — Engineered Timber Sales, Inc. v. Commissioner
    IRCCourt RulingsJul 22, 1980
    …974, Pub. L. 93-406, 88 Stat. 829, sec. 102 and sec. 111(b)(1), 1974-3 C.B. 1, 10, 21. Sec. 1023 of ERISA amends see. 401(b), I.R.C. 1954, to provide as follows: SEC. 1023. RETROACTIVE CHANGES IN PLAN. Section 401(b) (relating to certain retroactive changes in plan) is amended to read as follows: “(b) Certain Retroacti…