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Go to ERISA 421 (not yet in the library — opens the official source)
63 documents · 0.30sAllIRCERISAPBGCJoint Board
  1. Treas. Reg. § 1.421-1(h)(4)(i) — Meaning and use of certain terms.
    IRCRegulationsSep 9, 2016
    (h)(4)(i) (i) Additional definitions. (h)(1) (1) Corporation. For purposes of this section and §§ 1.421-2 through 1.424-1, the term corporation has the meaning prescribed by section 7701(a)(3) and § 301.7701-2(b) of this chapter. For example, a corporation for purposes of the preceding sentence includes an S corporatio…
  2. REG-106251-08 — Proposed regulations under section 423 of the Code provide the requirements that must be satisfied in order for a plan to meet the definition of an employee st…
    IRCProposed Rules (FR)Proposed Sep 29, 2008
    …ss-references. For rules relating to the requisite employment relationship, see paragraph (h) of §1.421-1. For rules relating to the effect of a disqualifying disposition, see section 421(b) and paragraph (b) of §1.421-2. For the definition of the term disposition, see section 424(c) and paragraph (c) of §1.424-1. For …
  3. Treas. Reg. § 1.421-2(a)(2) — General rules.
    IRCRegulationsJan 19, 2017
    …ance of the option more than three months after leaving such employment, the application of section 421 to the stock obtained upon the earlier exercise of the option is not affected by the fact that the income taxes of the employer and the individual with respect to the stock obtained upon the later exercise of the opt…
  4. Treas. Reg. § 1.424-1(c) — Definitions and special rules applicable to statutory options.
    IRCRegulationsJan 19, 2017
    (c) (c) Disposition of stock. (c)(1) (1) For purposes of sections 421 through 424, the term “disposition of stock” includes a sale, exchange, gift, or any transfer of legal title, but does not include— (c)(1)(i) (i) A transfer from a decedent to his estate or a transfer by bequest or inheritance; or (c)(1)(ii) (ii) An …
  5. Treas. Reg. § 1.423-2(g)(2) — Employee stock purchase plan defined.
    IRCRegulationsJan 19, 2017
    …pricing requirements of this paragraph (g). For general rules relating to the option price, see § 1.421-1(e). For rules relating to the determination of when an option is granted, see §§ 1.421-1(c) and 1.423-2(h)(2). Any option that does not meet the minimum pricing requirements of this paragraph (g) will not be treate…
  6. 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—
  7. 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.
  8. 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.
  9. ERISA § 4212(a) (29 U.S.C. § 1392) — Obligation to contribute
    PBGCCode / StatuteJan 6, 2025related by meaning
    (a) (a) "Obligation to contribute" defined For purposes of this part, the term "obligation to contribute" means an obligation to contribute arising— does not include an obligation to pay withdrawal liability under this section or to pay delinquent contributions. (a)(1) (1) under one or more collective bargaining (or re…
  10. 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…
  11. 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.
  12. Treas. Reg. § 1.423-1(b) — Applicability of section 421(a).
    IRCRegulationsSep 9, 2016
    (b) (b) Cross-references. For rules relating to the requisite employment relationship, see § 1.421-1(h). For rules relating to the effect of a disqualifying disposition, see section 421(b) and § 1.421-2(b). For the definition of the term “disposition,” see section 424(c) and § 1.424-1(c). For the definition of the term…
  13. ERISACode / StatuteJan 6, 2025related by meaning
    (37)(G)(vii) (vii) For purposes of this chapter and title 26, a plan making an election under this subparagraph shall be treated as maintained pursuant to a collective bargaining agreement if a collective bargaining agreement, expressly or otherwise, provides for or permits employer contributions to the plan by one or …
  14. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019
    …r affected homeworker Minor Substantial Repeated, intentional or knowing Recordkeeping $21-210 $210-421 $421-1,052 Monetary violations 21-210 210-421 Employment of homeworkers without a certificate 210-421 421-1,052 Other violations of statutes, regulations or employer assurances 21-210 210-421 421-1,052 PART 570—CHILD…
  15. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    PBGCCode / StatuteJan 5, 2015related by meaning
    §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
  16. Treas. Reg. § 1.422-1(a) — Incentive stock options; general rules.
    IRCRegulationsSep 9, 2016
    (a) (a) Applicability of section 421(a). (1)(i) Section 1.421-2(a) applies to the transfer of a share of stock to an individual pursuant to the individual's exercise of an incentive stock option if the following conditions are satisfied— (a)(A) (A) The individual makes no disposition of such share before the later of t…
  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. ERISA § 4217(b) (29 U.S.C. § 1397) — Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b) (b) A plan may, in a manner not inconsistent with regulations, which shall be prescribed by the corporation, adjust the amount of unfunded vested benefits allocable to other employers under a plan maintained by an employer described in subsection (a).
  19. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  20. ERISA § 4223(h) (29 U.S.C. § 1403) — Withdrawal liability payment fund
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Purchase of insurance by employer Nothing in this section shall be construed to prohibit the purchase of insurance by an employer from any other person, to limit the circumstances under which such insurance would be payable, or to limit in any way the terms and conditions of such insurance.