84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans ERISAFinal Rules (FR)Jul 31, 2019★ strong match
dividual employers would not each have had to act as plan administrators under ERISA section 3(16) or as named fiduciaries under section 402 of ERISA. The Proposed Rule provided that an employer group or association or PEO could act as the “employer” sponsoring the plan within the meaning of section 3(5) of ERISA. This…
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…
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
…should be addressed further as part of any final rule.
C. Legal Background
1. Statutory Definitions ERISA section 4 governs the reach of ERISA and, accordingly, of the Department's authority over benefit plans. ERISA applies not to every benefit plan but only to an “employee benefit plan” sponsored “by any employer.” E…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
…critical status under § 305(b)(3)(C) treated as failure to file annual report. 29 U.S.C. 1132(c)(4)/ERISA § 502(c)(4)
Up to a $1000 per day for each:
• Failure to notify participants under ERISA § 101(j) of certain benefit restrictions and/or limitations arising under Internal Revenue Code section 436;
1993
1.63238
1,6…
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…
IRCCourt RulingsJul 24, 1991★ strong match
…ctment of the Employee Retirement Income Security Act of 1974 (hereinafter sometimes referred to as ERISA), Pub. L. 93-406, 88 Stat. 829, attachments of a participant’s interest in a tax-qualified plan were not prohibited by the Internal Revenue Code. Section 1021(a) of ERISA added Code section 401(a)(13), which requir…
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.
81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees ERISAFinal Rules (FR)Aug 30, 2016related by meaning
…., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
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…
80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees ERISAProposed Rules (FR)Proposed Nov 18, 2015★ strong match
…(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…
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 …
ERISADOL Technical ReleasesApr 1, 2026
Stds. Enforcement v. Dillingham Const., N.A., 519 U.S. 316, 325 (1996); or if the existence of ERISA plans is “essential to the law’s operation”, id. Applying both tests, the Supreme Court has found that ERISA preempts statutes that forbid methods of calculating pension benefits that federal law permits, require emplo…
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…
ERISAProposed Rules (FR)Proposed Oct 22, 2010related by meaning
e meaning of section 3(21)(A)(i) of ERISA.
See
Advisory Opinion 97-16A (May 22, 1997).
Back to Citation
20.
29 CFR 2510.3-21(c).
Back to Citation
21. The scope of the regulation was further limited by the Department in a 1976 advisory opinion (AO 76-65), in which it concluded that, under the facts described therein, …
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025
…arity of its rules and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). PBGC's legal authority for this rulemaking comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERIS…
PBGCCode / StatuteJan 4, 1995related by meaning
Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025
…printed page 6895)
and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). Legal authority for this action comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERISA (Premium …
ERISACode / StatuteJan 4, 1995related by meaning
This part shall apply to any employee benefit plan described in section 1003(a) of this title (and not exempted under section 1003(b) of this title) other than—
(1) (1) an employee welfare benefit plan;
(2) (2) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred com…
PBGCFinal Rules (FR)Jun 6, 2024
…r this action comes from section 4002(b)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), which authorizes the Pension Benefit Guaranty Corporation (PBGC) to issue regulations to carry out the purposes of title IV of ERISA, and section 4044 of ERISA (Allocation of Assets). It also comes from section 4…
PBGCProposed Rules (FR)Proposed Aug 18, 2023
…r this action comes from section 4002(b)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), which authorizes the Pension Benefit Guaranty Corporation (PBGC) to issue regulations to carry out the purposes of title IV of ERISA; section 4044 of ERISA (Allocation of Assets); section 4010 of ERISA (Authority…