Source: https://webarchive.library.unt.edu/eot2008/20080922012832/http:/www.dol.gov/ebsa/compliance_assistance.html
Timestamp: 2020-02-19 14:15:35
Document Index: 18304162

Matched Legal Cases: ['art 6', 'art 7', 'art 1', 'art 2', 'art 4', '§ 2578', '§ 2578', '§ 2578', '§ 2578', '§ 2520']

Find It!: By Topic | By Audience | By Top 20 Requested Items | By Form | By Organization | By Location September 21, 2008 DOL > EBSA > Compliance Assistance
Health Benefits Advisor interactive Web site assists employers in understanding and complying with federal group health plan laws.
Reporting/Disclosure Guide For Employee Benefit Plans – A quick reference tool for certain basic reporting and disclosure requirements under ERISA.
An Employer's Guide to Group Health Continuation Coverage Under COBRA – The Consolidated Omnibus Reconciliation Act of 1986 [View] • [In Spanish]
COBRA Continuation Health Coverage FAQs – Provide a general explanation of COBRA requirements, outline the rules that apply to health plans for employees in the private sector, and spotlight benefits under the law.
Final regulations on the COBRA notice provisions of Part 6 of Title I of ERISA Model General Notice • In Spanish
Model Election Notice • In Spanish
Compliance Assistance Guide – Health Benefits Coverage Under Federal Law – Includes general descriptions of the four health care laws and FAQs. It also includes a self-compliance tool that can help to determine compliance with HIPAA, MHPA, the Newborns’ Act, and WHCRA with compliance tips that relate to common mistakes. This publication also includes a chart summarizing the laws’ notice requirements and provides model language that can be used to comply.
HIPAA FAQs – The Health Insurance Portability and Accountability Act of 1996 (HIPAA), amended the Employee Retirement Income Security Act to provide new rights and protections for participants and beneficiaries in group health plans.
HIPAA Nondiscrimination Requirements FAQs – FAQs on final regulations issued on the nondiscrimination provisions under HIPAA.
Final Regulations for HIPAA Health Coverage Portability • Model Certificate • Request For Information on Benefit-Specific Waiting Periods Under HIPAA • Notice of Proposed Rulemaking for Health Coverage Portability: Tolling Certain Time Periods and Interaction With the FMLA Under HIPAA
Nondiscrimination & Wellness Programs in Health Coverage in the Group Market – Final rules governing the HIPAA provisions regarding nondiscrimination based on a health factor and wellness program provisions for group health plans.
Notice of Changes under HIPAA to COBRA Continuation Coverage under Group Health Plans – Provides information to employers and operators of private-sector health plans about new requirements to notify workers of new changes in their continuation health benefit coverage, as required by HIPAA.
Health Disclosure and Claims Issues: FY 2001 Compliance Project Report – A review of group health plans for compliance with Part 7 of ERISA.
Health Benefits Education for Small Businesses – Tips that employers can use to help ensure that employees have the health care coverage they need.
Form M-1 Annual Report – This form is required to be filed under section 101(g) and section 734 of the Employee Retirement Income Security Act of 1974, as amended (ERISA), and 29 CFR 2520.101-2.
FAQS on the Form M-1 – Frequently asked questions and answers regarding the Form M-1 filing requirements.
Claims Procedure Final Rule – Final regulations revising the minimum requirements for benefit claims procedures of employee benefit plans covered by Title I of the ERISA.
Model Notice of Multiemployer Plan in Critical Status • Model Notice - The PPA of 2006 amended ERISA and the IRC to require that sponsors of multiemployer defined benefit pension plans that are in endangered or critical status provide notice to participants. The model notice is intended to facilitate compliance with this notification requirement.
Selecting And Monitoring Pension Consultants – Tips For Plan Fiduciaries – ERISA requires that fiduciaries of employee benefit plans administer and manage their plans prudently and in the interest of the plan’s participants and beneficiaries. In carrying out these responsibilities, plan fiduciaries often rely heavily on pension consultants and other professionals for help. Findings included in a report by the SEC released in May 2005, however, raise serious questions concerning whether some pension consultants are fully disclosing potential conflicts of interest that may affect the objectivity of the advice they are providing to their pension plan clients.
Statement of Assistant Secretary Ann L. Combs on the Duties of Fiduciaries in Light of Recent Mutual Fund Investigations – Addresses the obligations of fiduciaries to review mutual fund and pooled investment fund investments with respect to reported and potential late trading and market-timing abuses. Also provides examples of steps to deal with market-timing concerns within plans without losing the protections of section 404(c) of ERISA.
FAQs on the Small Pension Plan Audit Waiver Regulation – FAQs on how to determine whether a small plan has met the conditions for the audit waiver requirements under the amended regulation.
401(k) Plan Fees Disclosure Tool – A form that provides employers with a handy way to make cost-effective decisions and compare the investment fees and administrative costs of competing providers of plan services. Now available in MS Word format.
Pension Plans and ERISA – FAQs that describe the provisions of the federal pension law.
Cash Balance Pension Plans FAQs – FAQs that describe basic information about cash balance plans.
QDRO's - An Overview – QDRO's are domestic relations orders that recognize the existence of an alternate payee's right to receive benefits payable to a participant under a pension plan.
Determining Qualified Status and Paying Benefits – Outlines a plan administrator's duties, requirements for qualification for QDRO's.
Reporting and Disclosure Guide for Employee Benefit Plans – This guide is intended to be used as a quick reference tool for certain basic reporting and disclosure requirements under ERISA.
DFVCP Fact Sheet • FAQs • Federal Register Final Rule
Employee Plans News - A publication of the Employee Plans office of the Tax Exempt and Government Entities Operating Division of the IRS. This quarterly newsletter provides information about current developments and upcoming events within the retirement plans arena.
Final Rule – Annual Reporting and Disclosure – The final rules conform the Department's annual reporting regulations to the changes to the Form 5500 Annual Return/Report.
Final Rule On Electronic Filing/Proposed Amendments To Form 5500
Final Rule – Electronic Filing of Annual Reports – The Final Rule establishes an electronic filing requirement for the Form 5500 Annual Return/Report for reporting years beginning on or after January 1, 2008.
Note: The electronic filing requirement is for reporting years beginning on or after January 1, 2009. See Final Rule above under 2009 Form 5500 Revision.
Notice of Proposed Forms Revisions – The Notice of Proposed Forms Revisions describes proposed changes to the Form 5500 Annual Return/Report for reporting years beginning on or after January 1, 2008, including a new Short Form 5500 (5500-SF) for eligible plans • Public Comments.
Proposed Rule – Annual Reporting and Disclosure – The Proposed Rule would conform the Department’s annual reporting regulations to the proposed changes to the Form 5500 Annual Return/Report.
Proposed Revisions for 2008 Form 5500 and Schedules • Instructions – Mark-up showing the proposed changes for the 2008 Form 5500 and Schedules and Instructions that are itemized in Appendices C and D to the Notice of Proposed Forms Revisions.
The proposed Short Form 5500 (Form 5500-SF) and Instructions are included as Appendices A and B to the Notice of Proposed Forms Revisions.
Technical Appendix – Providing supporting documentation for the Regulatory Impact Analysis included in the Proposed Rule – Annual Reporting and Disclosure.
Notice of Supplemental Proposed Forms Revisions – Proposed changes supplement proposed revisions to the Form 5500 published prior to the enactment of the PPA, by DOL, the IRS, and the PBGC.
Proposed Supplemental Form 5500 Schedules:
Schedule SB – Actuarial Information – Single Employer Defined Benefit Plans
Schedule MB – Actuarial Information – Multiemployer DB & Money Purchase Plans
Reporting Delinquent Participant Contributions on the Form 5500 – FAQs that provide guidance to plan administrators and accountants on complying with the requirements of the Form 5500 for reporting delinquent participant contributions.
Form 5500 Filing Tips for Pension Plans, Welfare Plans and Direct Filing Entities – Practical, common sense tips for some of the most frequently occurring Form 5500 filing problems.
FAQs On The Small Pension Plan Audit Waiver Regulation – Questions on how to determine whether a small plan has met the conditions for the audit waiver requirements under the amended regulation.
EFAST Automated 5500 Forms Processing – Information about the computerized system that streamlines filing and processing of Form 5500.
EFAST FAQs – FAQs that describe the computerized system for the electronic filing of plan annual reports.
Delinquent Filer Voluntary Compliance Program (DFVCP) – Description of a program that reduces the monetary penalties for employee benefit plan administrators to encourage voluntary compliance.
Delinquent Filer Voluntary Compliance Program FAQs – FAQs that explain the program that is designed to encourage voluntary compliance with the annual reporting requirements under the Employee Retirement Income Security Act.
Delinquent Filer Voluntary Compliance Program Penalty Calculator - The calculator is provided to aid in the filing process and to reduce the number of over and under payments made to the DFVCP. While use of the calculator is not required, it is highly recommended to ensure compliance with the program's requirements.
EFAST A – Users' Guide for Electronic/Magnetic Media Filing of Forms 5500 and 5500 EZ
EFAST B – Part 1 – Electronic/Magnetic Media File Specifications for Validation Criteria for Forms 5500 and 5500 EZ
EFAST B – Part 2 – Electronic/Magnetic Media File Specifications for Validation Criteria for Forms 5500 and 5500 EZ
EFAST C – EFAST Participant Acceptance Testing Procedures
ERISA Reporting Forms 5500/5500 EZ – The Form 5500 Series is part of ERISA's reporting and disclosure framework, which is intended to assure that employee benefit plans are operated and managed in accordance with prescribed standards.
401(k) Plan Fee Disclosure Tool – A form that provides employers with a handy way to make cost-effective decisions and compare the investment fees and administrative costs of competing providers of plan services.
Class Exemptions – A class exemption is an administrative "blanket" exemption, which permits a person to engage in a similar transaction or a series of similar transactions with plan in accordance with the terms and conditions of the class exemption, without requiring the person to obtain an individual exemption.
EXPRO Exemptions – PTE 96-62 currently requires that applicants demonstrate that their proposed transactions are substantially similar to transactions in at least two exemptions previously granted by the department within five years of their submission.
Individual Exemptions – An individual exemption is an administrative exemption, which applies only to the specific person named or otherwise defined in the exemption, and allows such person to engage in a variety of transactions that would be otherwise prohibited.
Exemption Procedures Under Federal Pension Law – This booklet provides information to employers, plan administrators and employee benefit practitioners about the basic requirements and procedures needed to apply for exemptions from the prohibited transaction rules of ERISA.
Voluntary Fiduciary Correction Program (VFCP) – A voluntary compliance program intended to protect the financial security of workers through the identification and correction of transactions that violate Part 4 of Title I of ERISA.
The Enforcement Manual – A manual providing detailed information on procedures used by the EBSA Office of Enforcement in its investigative programs.
Choosing A Retirement Solution for Your Small Business video - The Choosing a Retirement Solution for Your Small Business video helps small employers and accountants understand the various options for providing a retirement program through four real-life experiences.
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Note: These videos contain captioning, but you must enable this capability in your media player in order to see the captions.
Payroll Deduction IRAs For Small Businesses – Want to help your employees save for retirement but don’t want the responsibility of an employee benefit plan? Think about a payroll deduction IRA program.
The 2006 VFCP Update, published in the Federal Register on April 19, 2006, finalizes the revised VFCP. The 2006 VFCP was effective May 19, 2006.
An amended class exemption, published in the Federal Register on the same day as the 2006 VFCP Update, was also effective May 19, 2006.
VFCP Fact Sheet
VFCP FAQs
VFCP Checklist
DFVCP FAQs
Abandoned Plan Search – This search helps participants and others find out whether a plan is in the process of being, or has been, terminated and the name of the Qualified Termination Administrator (QTA) responsible for the termination.
Federal Register Final Rule – This document contains three final regulations under ERISA that facilitate the termination of, and distribution of benefits from, individual account pension plans that have been abandoned by their sponsoring employers.
Class Exemption – Class exemption for services provided in connection with the termination of abandoned individual account plans.
Distributions for Missing Non-Spouse Beneficiaries Final Rule – This document contains an interim final rule amending regulations that provide guidance and a fiduciary safe harbor for the distribution of benefits on behalf of beneficiaries in terminated and abandoned individual account plans.
Class Exemption – This document contains a proposed amendment to Prohibited Transaction Exemption 2006-06 for services provided in connection with the termination of abandoned individual account plans.
Model Notice of Intent to Terminate Plan – A qualified termination administrator may use this notice to inform a plan sponsor of a proposed termination, pursuant to § 2578.1(b)(5).
Model Notice of Plan Abandonment and Intent to Serve as QTA – An entity may use this notice to inform EBSA that it elects to serve as a qualified termination administrator for a particular plan, pursuant to § 2578.1(c)(3).
Model Notice of Plan Termination – A qualified termination administrator may use this notice to inform participants and beneficiaries of the termination, pursuant to § 2578.1(d)(2)(vi).
Model Final Notice – A qualified termination administrator may use this notice to inform EBSA that the termination process has been completed and that all benefits have been distributed, pursuant to § 2578.1(d)(2)(ix).
Special Terminal Report Instructions for Abandoned Plans – A qualified termination administrator must use these instructions to satisfy the reporting requirements set forth in § 2520.103-13.