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97 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 90 FR 3092 — Automatic Enrollment Requirements Under Section 414A
    IRCProposed Rules (FR)Proposed Jan 14, 2025
    1) is the notice described in section 111(c) of ERISA (as added by section 320(a) of the SECURE 2.0 Act). 2. Combining EACA Notices With Other Notices Section 127 of the SECURE 2.0 Act provides for the creation of pension-linked emergency savings accounts (PLESAs) effective for plan years beginning after December 31, 2…
  2. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024
    urers × (30 minutes ÷ 60 minutes)) × $165.71] + [(4,320 Independent Producers × (30 minutes ÷ 60 minutes)) × $165.71] ≉ $386,657. Back to Citation 85.  The burden is estimated as: (358 Insurers + 4,320 Independent Producers) × 1 hour ≉ 4,678 hours. A labor rate of approximately $165.71 is used for a legal professional …
  3. 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.
  4. ERISACode / StatuteJan 6, 2025related by meaning
    (m) (m) Penalty for improper distribution In the case of a distribution to a pension plan participant or beneficiary in violation of section 1056(e) of this title by a plan fiduciary, the Secretary shall assess a penalty against such fiduciary in an amount equal to the value of the distribution. Such penalty shall not …
  5. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …of $76,015,692. Back to Citation 731.  The burden is estimated as: [(358 Financial Institutions + 4,320 Independent Producers) × (30 minutes ÷ 60 minutes)] ≉ 2,339 hours. A labor rate of approximately $165.71 is used for a legal professional and $165.29 is used for an independent producer. The labor rates are applied i…
  6. 85 FR 29323 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)May 15, 2020
    …rity: 29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344. 2. In appendix B to part 4022, rate set 320 is added at the end of the table to read as follows: Appendix B to Part 4022—Lump Sum Interest Rates for PBGC Payments * * * * * Rate set For plans with a valuation date Immediate annuity rate (percent) Deferred annu…
  7. ERISA § 206(a)(3) (29 U.S.C. § 1056) — Form and payment of benefits
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(3) (3) the participant terminates his service with the employer.
  8. 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.
  9. 81 FR 19086 — Amendments to the Definition of Broker or Dealer in Securities
    IRCProposed Rules (FR)Proposed Apr 4, 2016
    …have an impact on what is proposed in this notice. Back to Citation 34.   See 31 CFR 1020.210, 1020.320, 1021.210, 1021.320, 1022.210, 1022.320, 1023.210, 1023.320, 1024.210, 1024.320, 1025.210, 1025.320, 1026.210, and 1026.320, respectively. Back to Citation 35.  31 CFR 1020.410(a) (recordkeeping requirements for bank…
  10. Treas. Reg. § 1.72-16(c)(3) — Life insurance contracts purchased under qualified employee plans.
    IRCRegulationsJul 26, 2016
    …01(d)(1)(B) is applicable to such $280. The remaining portion of each annual $3,000 installment, $1,320, is attributable to the cash value of the contract and is treated under section 72, as follows: Amount actually contributed by the employee 0 Amount considered contributed by employee by reason of section 101(b) $5,0…
  11. ERISA § 4002(h) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Advisory committee to corporation
  12. 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…
  13. 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
    (e) (e) Cross references For regulations respecting coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.
  14. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  15. ERISACode / StatuteJan 6, 2017related by meaning
    (b)(5) (5) such plan is an excess benefit plan (as defined in section 1002(36) of this title) and is unfunded.
  16. ERISA § 4050(e) (29 U.S.C. § 1350) — Missing participants
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e) (e) Regulatory authority The corporation shall prescribe such regulations as are necessary to carry out the purposes of this section, including rules relating to what will be considered a diligent search, the amount payable to the corporation, and the amount to be paid by the corporation.
  17. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    ….00 594,880.00 Business Analyst 2,080 120.00 249,600.00 UX Researcher/Service Designer 2,080 154.00 320,320.00 Designer 1,560 116.00 180,960.00 DevOps Engineer 2,080 181.00 376,480.00 Web Database/Application Developer IV 3,120 152.00 Total per Respondent 24,440 3,446,320.00 Table 6B—Estimated Year Two Implemenation Co…
  18. ERISACode / StatuteJan 6, 2025related by meaning
    (d)(1)(B)(iii) (iii) under section 4980(d)(2)(C) of title 26 with respect to the allocation of assets to participants of the qualified replacement plan. (d)(2) (2) For purposes of this subsection— (d)(2)(A) (A) any term used in this subsection which is also used in section 4980(d) of title 26 shall have the same meanin…
  19. 115 T.C. No. 5 — Wan B. & Cecilia Lo v. Commissioner
    IRCCourt RulingsJul 31, 2000
    …lan paid the first-year premium, and, at the end of that year, the conversion credit balance was $1,320.76 ($1,620 - $356.11 + $56.87); the $56.87 is the interest of 4.5 percent earned on the conversion credit balance (($1,320.76 - $56.87) x 4.5% = $56.87)). None of the conversion credit balance could have been transfe…
  20. T.C. Memo. 2020-48 — Henry C. Williams & Sonja L. Johnson v. Commissioner
    IRCCourt RulingsApr 16, 2020
    …aspects of the business. On the basis of petitioner husband's credible testimony, we find that the $320,000 purchase price was wholly allocable to the insurance firm's workforce in place, information base, and goodwill, all of which are amortizable section 197 intangibles.¹² See sec. 197(c) and (d). However, the amorti…