Brief Case

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to ERISA 120 (not yet in the library — opens the official source)
78 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. ERISA § 101(l)(2)(A) (29 U.S.C. § 1021) — Duty of disclosure and reporting
    ERISACode / StatuteJan 6, 2025related by meaning
    (l)(2)(A) (A) shall be provided in a form and manner prescribed in regulations of the Secretary to the requesting employer within— (l)(2)(A)(i) (i) 180 days after the request, or (l)(2)(A)(ii) (ii) subject to regulations of the Secretary, such longer time as may be necessary in the case of a plan that determines withdr…
  2. 79 FR 8544 — Shared Responsibility for Employers Regarding Health Coverage
    IRCFinal Rules (FR)Feb 12, 2014
    … Seasonal worker exception. If the sum of an employer's full-time employees and FTEs exceeds 50 for 120 days or less during the preceding calendar year, and the employees in excess of 50 who were employed during that period of no more than 120 days are seasonal workers, the employer is not considered to employ more tha…
  3. 78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage
    IRCProposed Rules (FR)Proposed Jan 2, 2013
    …tion 4980H(c)(2)(B)(ii) provides that if an employer's workforce exceeds 50 full-time employees for 120 days or fewer during a calendar year, and the employees in excess of 50 who were employed during that period of no more than 120 days were seasonal workers, the employer is not an applicable large employer. Notice 20…
  4. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026
    … account-based group health plan, provided it otherwise complies with the requirements of Part 7 of ERISA. (F) Severability.
  5. Treas. Reg. § 54.4980H-2(b)(2) — Applicable large employer and applicable large employer member.
    IRCRegulationsDec 30, 2016
    … Seasonal worker exception. If the sum of an employer's full-time employees and FTEs exceeds 50 for 120 days or less during the preceding calendar year, and the employees in excess of 50 who were employed during that period of no more than 120 days are seasonal workers, the employer is not considered to employ more tha…
  6. 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 …
  7. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
    …(S.B. 1234) (West); Oregon 2015 Session Laws, Ch. 557 (H.B. 2960) (June 2015). Back to Citation 5.  ERISA includes several express exemptions in section 4(b) from coverage under Title I, for example, for pension plans established or maintained by governmental entities or churches for their employees, certain foreign pl…
  8. ERISA § 4219(a) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) Furnishing of information by employer to plan sponsor An employer shall, within 30 days after a written request from the plan sponsor, furnish such information as the plan sponsor reasonably determines to be necessary to enable the plan sponsor to comply with the requirements of this part.
  9. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011★ strong match
    …m [Minutes]   Fully-insured Self-insured   One State Multi States One State Multi States New Filing 120 120 120 120 Part I 5 5 5 5 Part II 60 120 60 120 ( printed page 76229) Part III 15 15 30 30 Table 2—Hour Burden To Prepare Form M-1, In-House Preparation   Fully-insured Self-insured Total One State Multi States One …
  10. Notice 2010-83 — Funding relief for multiemployer defined benefit plans under PRA 2010. This notice provides guidance in the form of questions and answers for sponsors of multi…
    IRCNoticesDec 20, 2010
    …ion method for the plan, the actuarial value of assets at January 1, 2010, prior to applying the 80/120 percent corridor is projected to be $153.25 [$123.45 + (20% * $15) - (40% * $5) + (60% * $48) + (80% * $0)]. After applying the 80/120 percent corridor, the actuarial value of assets is projected to be $148.14 (120% …
  11. ERISACode / StatuteJan 4, 1995related by meaning
    (a)(6) (6) such other matter as any of the committees referred to in section 1221 of this title may refer to it.
  12. 75 FR 37188 — Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
    IRCFinal Rules (FR)Jun 28, 2010
    …xample 3, the values taken into account in determining the median are $85, $100, $100, $110, $110, $120, $120, $120, and $150. Therefore, the median amount among those agreed to for the emergency service is $110, and the amount under paragraph (b)(3)(i)(A) of this section is 80% of $110 ($88). Example 4. (i) Facts. Sam…
  13. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAFinal Rules (FR)Mar 1, 2013★ strong match
    …Minutes]   Fully-insured Not fully-insured One State Multi States One State Multi States New Filing 120 120 120 120 Part I 5 5 5 5 Part II 60 120 60 120 Part III 15 15 30 30 Table 2—Hour Burden To Prepare Form M-1, In-House Preparation   Fully-insured Not fully-insured Total One State Multi States One State Multi State…
  14. 88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCProposed Rules (FR)Proposed Nov 14, 2023
    …marked asset as a result of the current rate election. The adjusted balance sheet reflects cash of ¥120,000, raw land with a basis of ¥50,000 ($500 translated under § 1.987-2(d)(1) at the July 1, year 1 spot rate of $1 = ¥100), and liabilities of ¥10,000. ( 2) Because of the current rate election, all of Japan Branch's…
  15. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021
    … used for a general and operations manager. The labor rate is applied to the following calculation: 120,525 wholly physician-owned private practices × 2.5 hours × $122.55 = $36,925,829. 120,525 wholly physician-owned private practices × 1 hour = 120,525 hours. A labor rate of $113.77 is used for a computer programmer. …
  16. 80 FR 72192 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec…
    IRCFinal Rules (FR)Nov 18, 2015
    …xample 3, the values taken into account in determining the median are $85, $100, $100, $110, $110, $120, $120, $120, and $150. Therefore, the median amount among those agreed to for the emergency service is $110, and the amount under paragraph (b)(3)(i)(A) of this section is 80% of $110 ($88). Example 4. (i) Facts. Sam…
  17. ERISA § 210(e)(3)(B)(iii) (29 U.S.C. § 1060) — Multiple employer plans and other special rules
    ERISACode / StatuteJan 6, 2025related by meaning
    (e)(3)(B)(iii) (iii) Annual notice of rights and obligations The requirements of this clause are met if each employee eligible to participate in the arrangement is, within a reasonable period before any year, given notice of the employee's rights and obligations under the arrangement. (e)(4) (4) Coordination with other…
  18. ERISA § 104(e) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
    ERISACode / StatuteJan 6, 2025related by meaning
    …ations respecting coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.
  19. T.C. Memo. 2007-360 — Rodolfo & Bernadette Domingo v. Commissioner
    IRCCourt RulingsDec 5, 2007
    …931250799PR $81,596 . 64 $98 , 403 .36 $180,00 0 Both DeAngelises 931250800A 103,762 .66 16,237 .34 120,00 0 Dr . Domingo 931250797PR 53,093 .13 52,656 .87 105,75 0 Both Domingos 931250798A 77,845 . 00 42 , 155 .00 120,00 0 Dr . Durante 931250795PR 21,996 .32 28 , 003 .68 50,00 0 Ms . Quinn 931250796PR 6,173 .67 5,826 …
  20. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    …rden hours per respondent Labor cost per hour Total cost per respondent Project Manager/Team Lead 3,120 $153.00 $477.360.00 Scrum Master 3,120 105.00 327,600.00 Technical Architect/Sr. Developer 3,120 149.00 464,880.00 Application Developer, Senior 4,160 143.00 594,880.00 Business Analyst 2,080 120.00 249,600.00 UX Res…