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Go to ERISA 1133 (not yet in the library — opens the official source)
93 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. ERISA § 4219(b)(2)(B)(iii) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(2)(B)(iii) (iii) the reason for any change in the determination of the employer's liability or schedule of liability payments.
  2. 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…
  3. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019★ strong match
    dividual employers would not each have had to act as plan administrators under ERISA section 3(16) or as named fiduciaries under section 402 of ERISA. The Proposed Rule provided that an employer group or association or PEO could act as the “employer” sponsoring the plan within the meaning of section 3(5) of ERISA. This…
  4. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
    se in ERISA), which are primarily enforced through imposition of excise taxes against IRA fiduciaries by the Internal Revenue Service. 26 U.S.C. 4975. In other contexts, the Department has provided guidance to help employers determine whether their involvement in voluntary payroll deduction arrangements for sending emp…
  5. ERISACode / StatuteJan 6, 2017related by meaning
    (e)(3)(B)(ii) (ii) the participant has a reasonable period of time, after receipt of the notice described in clause (i) and before the first elective contribution is made, to make such election, and (e)(3)(B)(iii) (iii) the notice explains how contributions made under the arrangement will be invested in the absence of …
  6. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    …., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
  7. 80 FR 72014 — Claims Procedure for Plans Providing Disability Benefits
    ERISAProposed Rules (FR)Proposed Nov 18, 2015
    … of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Section 2560.503-1 also issued under 29 U.S.C. 1133. Section 2560.502c-7 also issued under 29 U.S.C. 1132(c) (7). Section 2560.502c-4 also issued under 29 U.S.C. 1132(c)(4). Section 2560.502c-8 also issued under 29 U.S.C. 1132(c)(8). 2. Section 2560.503-1 is amended …
  8. ERISACode / StatuteJan 6, 2025related by meaning
    (37)(G)(v)(III) (III) A plan administrator's failure to provide the notice required under this subparagraph shall be treated for purposes of section 1132(c)(2) of this title as a failure or refusal by the plan administrator to file the annual report required to be filed with the Secretary under section 1021(b)(1) of th…
  9. 85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAFinal Rules (FR)May 27, 2020★ strong match
    … of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Section 2560.503-1 also issued under 29 U.S.C. 1133. Section 2560.502c-7 also issued under 29 U.S.C. 1132(c)(7). Section 2560.502c-4 also issued under 29 U.S.C. 1132(c)(4). Section 2560.502c-8 also issued under 29 U.S.C. 1132(c)(8). 6. Amend § 2560.503-1 by revising …
  10. Rev. Proc. 2019-19 — This revenue procedure modifies and supersedes Rev. Proc. 2018-52, 2018-42 I.R.B. 611, the most recent prior consolidated statement of the correction programs …
    IRCRevenue ProceduresSuperseded May 6, 2019
    …opies of submission 1132 .11 Assembling the submission 1132 SECTION 12. VCP USER FEES .01 User fees 1133 PART VI. CORRECTION ON AUDIT (AUDIT CAP) SECTION 13. DESCRIPTION OF AUDIT CAP .01 Audit CAP requirements 1133 .02 Payment of sanction 1133 .03 Additional requirements 1133 .04 Failure to reach resolution 1134 .05 Ef…
  11. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    …arity of its rules and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). PBGC's legal authority for this rulemaking comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERIS…
  12. ERISA § 206(h)(4)(G) (29 U.S.C. § 1056) — Form and payment of benefits
    ERISACode / StatuteJan 6, 2025
    …res of the plan that made the overpayment to the extent such procedures are consistent with section 1133 of this title and in the case of an inadvertent benefit overpayment from a plan to which paragraph (1) applies that is transferred to an eligible retirement plan (as defined in section 402(c)(8)(B) of title 26) by o…
  13. 29 T.C. 22 — Loeb v. Commissioner
    IRCCourt RulingsOct 11, 1957
    …te and the regulations. As authority, the petitioner cites Estate of John E. Cain, Sr., 43 B. T. A. 1133 (1941), and Ford v. Kavanaugh, 108 F. Supp. 463 (E. D. Mich., 1952).
  14. 29 C.F.R. § 2560.503-1(a) — Claims procedure.
    ERISARegulationsSep 21, 2021
    … with the authority of sections 503 and 505 of the Employee Retirement Income Security Act of 1974 (ERISA or the Act), 29 U.S.C. 1133, 1135, this section sets forth minimum requirements for employee benefit plan procedures pertaining to claims for benefits by participants and beneficiaries (hereinafter referred to as c…
  15. ERISA § 305A(h)(4)(D) (29 U.S.C. § 1085a) — Minimum funding standards
    ERISACode / StatuteJan 6, 2025related by meaning
    (h)(4)(D) (D) Election An employer may elect not to have this subparagraph apply. Such an election, once made, may be revoked only with the consent of the Secretary of the Treasury.
  16. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    … of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Section 2560.503-1 also issued under 29 U.S.C. 1133. Section 2560.502c-7 also issued under 29 U.S.C. 1132(c)(7). Section 2560.502c-4 also issued under 29 U.S.C. 1132(c)(4). Section 2560.502c-8 also issued under 29 U.S.C. 1132(c)(8). 5. Section 2560.503-1 is amended b…
  17. ERISA § 4214(a) (29 U.S.C. § 1394) — Application of plan amendments; exception
    PBGCCode / StatuteJan 6, 2025related by meaning
    (a) (a) No plan rule or amendment adopted after January 31, 1981, under section 1389 or 1391(c) of this title may be applied without the employer's consent with respect to liability for a withdrawal or partial withdrawal which occurred before the date on which the rule or amendment was adopted.
  18. Court of Appeals for the Tenth Circuit — Phillips v. Boilermaker-Blacksmith National Pension Trust
    ERISACourt RulingsSep 29, 2026
    …s period. See Mirza v. Ins. Adm’r of Am. Inc. , 800 F.3d 129, 136 (3d Cir. 2015) (setting aside the ERISA plan’s period of limitations because the plan administrators’ letters denying benefits hadn’t notified the claimants of the time-limits to bring civil action s ); Moyer v. Metro . Life Ins. Co. , 762 F.3d 503, 507 …
  19. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  20. ERISA § 513(b) (29 U.S.C. § 1143) — Research, studies, and reports
    ERISACode / StatuteJan 2, 2001related by meaning
    (b) (b) Omitted