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1. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
   ERISAProposed Rules (FR)Proposed Jul 21, 2016
   …r missing participants, see DOL Field Assistance Bulletin 2014-01. Part VIII—Trust Information Line 18a. Enter the “Name of trust.” If a plan uses more than one trust or custodial account for its fund, you should enter the primary trust or custodial account in which the greatest dollar amount or largest percentage of t…
2. ERISA § 3 (29 U.S.C. § 1002) — Definitions
   ERISACode / StatuteJan 6, 2025related by meaning
   For purposes of this subchapter: (1) (1) The terms "employee welfare benefit plan" and "welfare plan" mean any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that such plan, fund, or program was established o…
3. TR 2012-01 — Technical Release 2012-01
   ERISADOL Technical ReleasesFeb 9, 2012
   18A further requires adequate notice and the opportunity for an employee to opt out of any coverage in which the employee was automatically enrolled. On December 22, 2010, the Departments issued frequently asked questions (FAQ) on section 18A of the FLSA, which noted that the statute provides that employer compliance …
4. 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.
5. 76 T.C. 861; 2 Employee Benefits Cas. (BNA) 1450 — Estate of Perl v. Commissioner
   IRCCourt RulingsMay 27, 1981
   …acked cash-surrender value and was neither assignable nor subject to levy (see N.J. Stat. Ann. sec. 18A:66-188), it was not “insurance.” That is incorrect; the touchstone of insurance is risk distribution. Helvering v. Le Gierse, 312 U.S. 531 (1941); see sec. 20.2039-1(d), Estate Tax Regs. New Jersey purchased group te…
6. 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…
7. ERISA § 514(e)(2)(C) (29 U.S.C. § 1144) — Other laws
   ERISACode / StatuteJan 6, 2017related by meaning
   (e)(2)(C) (C) under which such contributions are invested in accordance with regulations prescribed by the Secretary under section 1104(c)(5) of this title. (e)(3) (3) (e)(3)(A) (A) The plan administrator of an automatic contribution arrangement shall, within a reasonable period before such plan year, provide to each p…
8. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
   ERISAProposed Rules (FR)Proposed Dec 6, 2011★ strong match
   … —(1) Civil penalties and procedures. For information on civil penalties under section 502(c)(5) of ERISA for persons who fail to file the information required under this section, see § 2560.502c-5. For information relating to administrative hearings and appeals in connection with the assessment of civil penalties unde…
9. ERISA § 411(a)(1) (29 U.S.C. § 1111) — Persons prohibited from holding certain positions
   ERISACode / StatuteJan 4, 1995related by meaning
   (a)(1) (1) as an administrator, fiduciary, officer, trustee, custodian, counsel, agent, employee, or representative in any capacity of any employee benefit plan, (a)(2) (2) as a consultant or adviser to an employee benefit plan, including but not limited to any entity whose activities are in whole or substantial part d…
10. ERISA § 412(a) (29 U.S.C. § 1112) — Bonding
    ERISACode / StatuteJan 6, 2025related by meaning
    (a) (a) Requisite bonding of plan officials Every fiduciary of an employee benefit plan and every person who handles funds or other property of such a plan (hereafter in this section referred to as "plan official") shall be bonded as provided in this section; except that—
11. 80 FR 71936 — Interpretive Bulletin Relating to State Savings Programs That Sponsor or Facilitate Plans Covered by the Employee Retirement Income Security Act of 1974
    ERISAFinal Rules (FR)Nov 18, 2015
    e as any other prototype plan provider or employer sponsor of any ERISA-covered plan, and the arrangement would be fully and equally subject to ERISA. This conclusion is supported by the Department's position regarding state governmental participation in ERISA plans in another context. Pursuant to section 4(b)(1) of ER…
12. ERISA § 507(b) (29 U.S.C. § 1137) — Administration
    ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
13. T.C. Summary Opinion 2008-28 — Michael J. Kulzer & Jan K. Bielman-Kulzer v. Commissioner
    IRCCourt RulingsMar 12, 2008
    …determining that account balance, you aggregated the balance of two different retirement accounts? -18A No . I used -- to clarify, I did not -- I said that I did not prepare this
14. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984related by meaning
    recognition that various provisions of ERISA were enacted in large part to replace the plan disqualification sanction with other pecuniary sanctions. In ERISA, Congress reacted to perceived abuses in the administration of employee benefit plans by establishing new and stricter standards of fiduciary responsibility, by…
15. ERISA § 3022(a)(6) (29 U.S.C. § 1222) — Duties
    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.
16. ERISA § 502(a)(11) (29 U.S.C. § 1132) — Civil enforcement
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(11) (11) in the case of a multiemployer plan, by an employee representative, or any employer that has an obligation to contribute to the plan, (A) to enjoin any act or practice which violates subsection (k) of section 1021 of this title (or, in the case of an employer, subsection (l) of such section), or (B) to obt…
17. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018★ strong match
    …. 2017); 2012 GAO report, at 10, https://www.gao.gov/​products/​GAO-18-111SP. Back to Citation 18.  ERISA also covers benefit plans established or maintained by employee organizations and such plains operated by both employers and employee organizations. Back to Citation 19.   See 83 FR at 28912, 28920. Back to Citatio…
18. 131 T.C. No. 15 — Larry G. & Maria A. Walton Mitchell v. Commissioner
    IRCCourt RulingsDec 15, 2008
    …rtant factor in contemplating preclusion, and even that view must be approached with caution * * *. 18A Wright & Miller, Federal Practice and Procedure, Jurisdiction 2d sec. 4433, at 108-09 (2002) (fn. refs. omitted). The treatise gives two counterexamples to the “broad general principle” of the Restatement. The first …
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. TR 2026-02 — Technical Release 2026-02
    ERISADOL Technical ReleasesJun 17, 2026related by meaning
    …e whole law, and to its object and policy” in deciding what type of benefit programs are covered by ERISA). ↩ See FAB 2004-01 (April 7, 2004) and FAB 2006-02 (October 27, 2006) which came to similar conclusions regarding employers’ involvement with Health Savings Accounts. ↩ 29 C.F.R. 2510.3-2(d)(1)(iii). ↩ See Interpr…