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1. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
   ERISAProposed Rules (FR)Proposed Feb 25, 2026
   …n (RFI) to begin developing a public record for several provisions of SECURE 2.0, including section 338.[7] The RFI asked three questions (19-21) to gather input on options for implementing section 338 of SECURE 2.0. Several ideas and suggestions submitted were well beyond the scope of the directive in section 338. Oth…
2. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
   ERISAProposed Rules (FR)Proposed Jul 23, 2026
   … 0.5 193.15 2,084,668 −2,084,668 Primary Assumption 21,586 1 193.15 4,169,336 0   21,586 2 193.15 8,338,672 4,169,336   21,586 3 193.15 12,508,008 8,338,672 3. Initial Notice of Default E-Delivery and Right to Opt Out: A. Compensation and Benefits Manager prepares initial notice of default e-delivery and right to opt o…
3. 88 FR 54511 — Request for Information-SECURE 2.0 Reporting and Disclosure
   ERISAProposed Rules (FR)Proposed Aug 11, 2023
   …n (other than a statement of the right to request that all documents required to be disclosed under ERISA be furnished on paper in written form) should be included, and whether there are other standards that should apply to the required one-time initial paper notice that must be furnished for compliance with 29 CFR 252…
4. ERISA § 4221(f)(5) (29 U.S.C. § 1401) — Resolution of disputes
   PBGCCode / StatuteJan 6, 2017related by meaning
   (f)(5) (5) The liability of the party furnishing a bond or escrow under this subsection shall be reduced, upon the payment of the bond or escrow to the plan, by the amount thereof.
5. ERISA § 4042(g) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
   PBGCCode / StatuteJan 6, 2025related by meaning
   (g) (g) Venue An action under this subsection may be brought in the judicial district where the plan administrator resides or does business or where any asset of the plan is situated. A district court in which such action is brought may issue process with respect to such action in any other judicial district.
6. 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.
7. FAB 2026-02 — Temporary Enforcement Policy Regarding Pension Benefit Statements Pursuant to ERISA § 105(a)(2)(E)
   ERISADOL Field Assistance BulletinsDec 31, 2025
   …rpretations Subj ect: Temporary Enforcement Policy Regarding Pension Benefit Statements Pursuant to ERISA § 105(a)(2)(E) Background Section 338(a) of the SECURE 2.0 Act of 2022 (SECURE 2.0) amended section 105(a)(2) of ERISA by adding subparagraph ( E), which mandates the disclosure of certain pension benefit statement…
8. 85 FR 31884 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
   ERISAFinal Rules (FR)May 27, 2020
   …41 −404 Subtotal: Costs of the final rule [2] −232 −81 −78 −880 Total Net Cost Savings: [1]-[2] 187 338 338 3,166 Note: Totals in table may not sum precisely due to rounding. Total over 10 years and all other costs and cost savings estimates are discounted at three percent annually. The estimated cost savings of each c…
9. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
   IRCCourt RulingsJun 4, 1984related by meaning
   nd holding of employer securities and employer real property by certain plans. Section 408, ERISA, sets forth exemptions from prohibited transactions. Violations of the labor provisions contained in ERISA may result in any number of sanctions against the fiduciary. For example, under section 409(a), ERISA, a fiduciary …
10. 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.
11. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996
    …984 - 26 - note was for $285,942, Machise had earlier "advanced" $6,509 and issued a check for $150,338, for a total of $442,789.) After 1986, the notes were issued by MPC. 8. The demand notes (and the check for $150,338) are deemed distributed to the MIT 80 partners. 9. Endorsements reflect that the demand notes (and …
12. ERISA § 507(b) (29 U.S.C. § 1137) — Administration
    ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
13. ERISA § 4070(e) (29 U.S.C. § 1370) — Enforcement authority relating to terminations of single-employer plans
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e) (e) Awards of costs and expenses (e)(1) (1) General rule In any action brought under this section, the court in its discretion may award all or a portion of the costs and expenses incurred in connection with such action, including reasonable attorney's fees, to any party who prevails or substantially prevails in su…
14. ERISA § 4067 (29 U.S.C. § 1367) — Recovery of liability for plan termination
    PBGCCode / StatuteJan 4, 1995related by meaning
    The corporation is authorized to make arrangements with contributing sponsors and members of their controlled groups who are or may become liable under section 1362, 1363, or 1364 of this title for payment of their liability, including arrangements for deferred payment of amounts of liability to the corporation accruin…
15. ERISA § 4301(d) (29 U.S.C. § 1451) — Civil actions
    PBGCCode / StatuteJan 4, 1995related by meaning
    (d) (d) Venue and service of process An action under this section may be brought in the district where the plan is administered or where a defendant resides or does business, and process may be served in any district where a defendant resides, does business, or may be found.
16. ERISA § 404(d)(1)(B)(iii) (29 U.S.C. § 1104) — Fiduciary duties
    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…
17. 81 FR 40569 — Application of Section 409A to Nonqualified Deferred Compensation Plans
    IRCProposed Rules (FR)Proposed Jun 22, 2016
    …rule may be used with respect to a transaction that is treated as a deemed asset sale under section 338. The provision of the final regulations giving buyers and sellers in asset transactions the discretion to treat employees as separating from service is based on the recognition that, while employees formally terminat…
18. 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.
19. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024
    …COVERED BY AUTOMATIC APPROVAL PROCEDURES IN WHICH RULINGS WILL NOT ORDINARILY BE ISSUED .01 Section 338.—Certain Stock Purchases Treated as Asset Acquisitions.—All requests for an extension of time under § 301.9100-3 within which to make an election under § 338(g) or (h)(10) where the Service has provided an administra…
20. 84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Oct 23, 2019
    …sic level price of these five products, the Department assumes that it would cost $28.2 per month ($338.4 per year) to subscribe. Assuming 7,392 plans would purchase this type of product, the Departments estimates that the aggregate costs would total an estimated $2.5 million (7,392 plans * $338.40). Back to Citation 1…