80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015
…perators of underground carbon dioxide storage wells (40 CFR 146.85).
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13.
Section 939A of the Dodd-Frank Act proscribes federal regulations that require the use of credit ratings, but Section 939 also requires agencies to replace references to credit ratings in regulations with alternative standards o…
ERISACode / StatuteJan 6, 2025related by meaning
(43)(B)(iii)(II) (II) to the extent not otherwise delegated to another fiduciary by the pooled plan provider and subject to the provisions of section 1104(c) of this title, the investment and management of the portion of the plan's assets attributable to the employees of the employer (or beneficiaries of such employees…
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.
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…
81 FR 21089 — Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs ERISAFinal Rules (FR)Apr 8, 2016★ strong match
…imited to securities that a reasonable investor would treat as investment grade securities, Section 939A of the Dodd-Frank Act provides that the Department may not “reference or rely on” credit ratings—including “investment grade”—in the exemption's conditions. Accordingly, Advisers and Financial Institutions wishing t…
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…
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.
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…
PBGCFinal Rules (FR)Jul 12, 2021
… investments are considered investment grade if a fiduciary, within the meaning of section 3(21) of ERISA, who is or seeks the advice of an experienced investor (such as an Investment Advisor registered under section 203 of the Investment Advisor's Act of 1940) makes such a determination.
For purposes of the regulation…
ERISACode / StatuteJan 6, 2025related by meaning
(d)(9) (9) For purposes of this section, an arrangement which consists of a defined benefit plan and an individual account plan shall be treated as 1 plan if the benefits of such individual account plan are taken into account in determining the benefits payable under such defined benefit plan.
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013
…ed “investment grade” to correspond to a rating of BBB or higher.
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13.
See section 939A of the Dodd-Frank Act.
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14.
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…
ERISACode / StatuteJan 6, 2017related by meaning
(a) (a) Except as provided in subsections (b), (c), and (d), this part shall take effect on January 1, 1975.
81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCProposed Rules (FR)Proposed Jun 1, 2016
…erwise permitted by applicable law.
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61. 12 CFR 1.2(d). In accordance with section 939A of the Dodd-Frank Wall Street Reform and Consumer Protection Act, Public Law 111-203, 124 Stat. 1376, 1887 (2010) § 939A, codified at 15 U.S.C. 78o-7, the LCR rule does not rely on credit ratings as a standard of cr…
PBGCCode / StatuteJan 4, 1995related by meaning
Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
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…
ERISACode / StatuteJan 6, 2025related by meaning
(e)(3)(B)(iii) (iii) Annual notice of rights and obligations The requirements of this clause are met if each employee eligible to participate in the arrangement is, within a reasonable period before any year, given notice of the employee's rights and obligations under the arrangement.
(e)(4) (4) Coordination with other…
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.
88 FR 41047 — Corporate Bond Yield Curve for Determining Present Value IRCProposed Rules (FR)Proposed Jun 23, 2023
…Treasury regulations issued under section 430 of the Code also apply for purposes of section 303 of ERISA.
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2. The hump adjustment variable is a mathematical function that is a cubic spline in the interval from 10 years maturity through 30 years maturity made up of two polynomials with a smooth junctio…
PBGCCode / StatuteJan 6, 2017related by meaning
(b) (b) Amendment respecting methods for computing withdrawal liability An amendment permitted by section 1391(c)(5) of this title may be adopted only in accordance with that section.