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Timestamp: 2019-08-19 04:16:51
Document Index: 415291422

Matched Legal Cases: ['§ 2520', '§ 2520', '§ 2520', '§ 2520', '§ 2520', '§ 2550', '§ 2570', '§ 2570']

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ERISA Rule 2520.103-10: Annual report financial schedules.
(a) General. The administrator of a plan filing an annual report pursuant to § 2520.103-1(a)(2) or the report for a group insurance arrangement pursuant to § 2520.103-2 shall, as provided in the instructions to the Form 5500 “Annual Return/Report of Employee Benefit Plan,” include as part of the ...
ERISA Rule 2520.103-11: Assets held for investment purposes.
(a) General. For purposes of preparing the schedule of assets held for investment purposes described in § 2520.103-10(b)(1) and (2), assets held for investment purposes include those assets described in paragraph (b) of this section. (b) Definitions. (1) Assets held for investment purposes shall ...
Party in Interest, Plans
ERISA Rule 2520.103-1: Contents of the annual report.
This rule is proposed to be amended. See 81 FR 47495. (a) In general. The administrator of a plan required to file an annual report in accordance with section 104(a)(1) of the Act shall include with the annual report the information prescribed in paragraph (a)(1) of this section or in the ...
Party in Interest, Plans, Administrator, Sponsor
Defined Benefit Plans, Multiple Employer Plan, Small Plans
ERISA Rule 2520.103-2: Contents of the annual report for a group insurance arrangement.
This rule is proposed to be amended. See 81 FR 47495. (a) General. (1) A trust or other entity described in § 2520.104-43(b) that files an annual report for purposes of § 2520.104-43 shall include in such report the items set forth in paragraph (b) of this section. (2) [Reserved] (b) Contents. (1) ...
Party in Interest, Administrator
ERISA Rule 2550.404c-1: ERISA section 404(c) plans.
(a) In general. (1) Section 404(c) of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) provides that if a pension plan that provides for individual accounts permits a participant or beneficiary to exercise control over assets in his account and that participant or beneficiary ...
Party in Interest, Fiduciary, Administrator, Plans, Sponsor
Individual Account Plans, Prohibited Transactions
ERISA Rule 2550.408b-1: General statutory exemption for loans to plan participants and beneficiaries who are parties in interest with respect to the plan.
(a) (1) In general. Section 408(b)(1) of the Employee Retirement Income Security Act of 1974 (the Act or ERISA) exempts from the prohibitions of section 406(a), 406(b)(1) and 406(b)(2) loans by a plan to parties in interest who are participants or beneficiaries of the plan, provided that such loans ...
ERISA Rule 2550.408b-2: General statutory exemption for services or office space.
(a) In general. Section 408(b)(2) of the Employee Retirement Income Security Act of 1974 (the Act) exempts from the prohibitions of section 406(a) of the Act payment by a plan to a party in interest, including a fiduciary, for office space or any service (or a combination of services) if: (1) Such ...
Plans, Party in Interest, Fiduciary, Administrator, Sponsor
Individual Account Plans, Pension Benefit Plans, Prohibited Transactions, Welfare Plan
ERISA Rule 2550.408b-3: Loans to Employee Stock Ownership Plans.
(a) Definitions. When used in this section, the terms listed below have the following meanings: (1) ESOP. The term ESOP refers to an employee stock ownership plan that meets the requirements of section 407(d)(6) of the Employee Retirement Income Security Act of 1974 (the Act) and 29 CFR 2550.407d-6 ...
ESOP, Prohibited Transactions
ERISA Rule 2550.408b-4: Statutory exemption for investments in deposits of banks or similar financial institutions.
(a) In general. Section 408(b)(4) of the Employee Retirement Income Security Act of 1974 (the Act) exempts from the prohibitions of section 406 of the Act the investment of all or a part of a plan's assets in deposits bearing a reasonable rate of interest in a bank or similar financial ...
ERISA Rule 2550.408c-2: Compensation for services.
(a) In general. Section 408(b)(2) of the Employee Retirement Income Security Act of 1974 (the Act) refers to the payment of reasonable compensation by a plan to a party in interest for services rendered to the plan. Section 408(c)(2) of the Act and §§ 2550.408c-2(b)(1) through 2550.408c-2(b)(4) ...
ERISA Rule 2560.502i-1: Civil penalties under section 502(i).
(a) In general. Section 502(i) of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) permits the Secretary of Labor to assess a civil penalty against a party in interest who engages in a prohibited transaction with respect to an employee benefit plan other than a plan described ...
ERISA Rule 2570.30: Scope of rules.
(a) The rules of procedure set forth in this subpart apply to prohibited transaction exemptions issued by the Department under the authority of: (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (2) Section 4975(c)(2) of the Internal Revenue Code of 1986 (the Code); ...
ERISA Rule 2570.31: Definitions.
For purposes of these procedures, the following definitions apply: (a) An affiliate of a person means (1) Any person directly or indirectly through one or more intermediaries, controlling, controlled by, or under common control with the person. For purposes of this paragraph, the term “control” ...
ERISA Rule 2570.32: Persons who may apply for exemptions.
(a) The Department will initiate exemption proceedings upon the application of: (1) Any party in interest to a plan who is or may be a party to the exemption transaction; (2) Any plan which is a party to the exemption transaction; or (3) In the case of an application for an exemption covering a ...
ERISA Rule 2570.33: Applications the Department will not ordinarily consider.
(a) The Department ordinarily will not consider: (1) An application that fails to include all the information required by §§ 2570.34 and 2570.35 of this subpart or otherwise fails to conform to the requirements of these procedures; or (2) An application involving a transaction or transactions which ...
ERISA Rule 2570.34: Information to be included in every exemption application.
(a) All applications for exemptions must contain the following information: (1) The name(s) of the applicant(s); (2) A detailed description of the exemption transaction including identification of all the parties in interest involved, a description of any larger integrated transaction of which the ...
Party in Interest, Fiduciary, Sponsor
ERISA Rule 2570.35: Information to be included in applications for individual exemptions only.
(a) Except as provided in paragraph (c) of this section, every application for an individual exemption must include, in addition to the information specified in § 2570.34 of this subpart, the following information: (1) The name, address, telephone number, and type of plan or plans to which the ...
Pension Benefit Plans, Prohibited Transactions
ERISA Rule 2570.37: Duty to amend and supplement exemption applications.
(a) While an exemption application is pending final action with the Department, an applicant must promptly notify the Department in writing if he or she discovers that any material fact or representation contained in the application or in any documents or testimony provided in support of the ...