employee retirement income security act of 1974 erisa

• Proposed Exemptions From Certain Prohibited Transaction Restrictions

This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code). This notice includes the following proposed exemptions: D-11655, Renaissance Technologies, Inc. (Renaissance or the Applicant); D-11677, Weyerhaeuser Company (Weyerhaeurser) and Federalway Asset Management LP (collectively the Applicants); and D-11680, Citigroup Inc. (Citigroup); et al.)

• Federal Register Nbr. 77 FR 3038, January 20, 2012
• Notices
• Labor Department

• Mikael Salovaara, Individually and in His Capacity as a Fiduciary Pursuant To the Employee Retirement Income Security Act of 1974 ('Erisa') and the Common Law, Plaintiff-Appellant, Paul T. Shoemaker, Appellant, v. Alfred C. Eckert, Iii, Defendant-Appellee., 222 F.3d 19 (2nd Cir. 2000)

Appeal from a judgment of the United States District Court for the Southern District of New York (Kimba M. Wood, Judge), which: (1) denied plaintiff's...

• Federal Circuits

• Proposed Exemptions From Certain Prohibited Transaction Restrictions

This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code). This notice includes the following proposed exemptions: D-11582, South Plains Financial, Inc. Employee Stock Ownership Plan (the Plan or the Applicant); and D-11668, TIB Financial Corp. Employee Stock Ownership Plan with 401(k) Provisions (the Plan).

• Federal Register Nbr. 77 FR 19345, March 30, 2012
• Notices
• Labor Department

• Final Amendments to U.S. Department of Labor Exemption (PTE 84-14) from Prohibited Transaction Rules of the Employee Retirement Income Security Act of 1974 ('ERISA').

Originally published 24 August, 2005 Executive Summary On August 23, 2005, the U.S. Department of Labor (the "DOL") published in final form import...

• Mondaq Business Briefing
• Nbr. 2005, January 2005

• Proposed Exemptions From Certain Prohibited Transaction Restrictions

This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code). This notice includes the following proposed exemptions: D-11637 HSBC-North America (U.S.) Tax Reduction Investment Plan; D-11679 Sammons Enterprises, Inc. Employee Stock Ownership ESOP; and D-11683 First Federal Bancshares of Arkansas, Inc. Employees' Savings and Profit Sharing Plan.

• Federal Register Nbr. 76 FR 70495, November 14, 2011
• Notices
• Labor Department

• Trust Law As Regulatory Law: The Unum/Provident Scandal and Judicial Review of Benefit Denials Under Erisa

The Unum/Provident scandal draws attention to a major failing in how the federal courts have understood their role in reviewing benefit denials under the Employee Retirement Income Security Act of 1974 ("ERISA").1 Most disability insurance in the United States (apart from the Social Security program) is employer-provided,2 and hence ERISA-governed.3 Many, probably most, of the victims of the Unum/Provident scandal were participants and beneficiaries of ERJSA-covered disability insurance plans.

• Northwestern University Law Review
• Vol. 101 Nbr. 3, April 2007

• Proposed Exemptions From Certain Prohibited Transaction Restrictions

This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code). This notice includes the following proposed exemptions: D-11517, JPMorgan Chase & Co. and its Current and Future Affiliates and Subsidiaries (JPMorgan Chase); D- 11579, Delaware Charter Guarantee & Trust Co. d\b\a\ Principle Trust Company (Principle Trust); D-11628, Aztec Well Servicing Company and Related Companies Medical Plan Trust Fund (the Plan); D-11669, Genzyme Corporation 401(k) Plan (the Plan or the Applicant); and Retirement Program for Employees of EnPro Industries (the Plan),...

• Federal Register Nbr. 76 FR 77594, December 13, 2011
• Notices
• Labor Department

• Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards Pension Harmonization Rule

The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board), is publishing this final rule to revise Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and Allocation of Pension Cost.'' This revision will harmonize the measurement and period assignment of the pension cost allocable to Government contracts, and the minimum required contribution under the Employee Retirement Income Security Act of 1974 (ERISA), as amended, as required by the Pension Protection Act (PPA) of 2006. The PPA amended the minimum funding requirements for qualified defined benefit pension plans. The Board issues this final rule to revise CAS 412 and CAS 413 to include the recognition of a ``minimum actuarial liability'' and `...

• Federal Register Nbr. 76 FR 81296, December 27, 2011
• Rules and Regulations
• Management and Budget Office

• Exemptions From Certain Prohibited Transaction Restrictions

This document contains exemptions issued by the Department of Labor (the Department) from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code). This notice includes the following: D-11601, 2011-21, BB&T Asset Management, Inc.; and D-11608, 2011-22, Russell Trust Company.

• Federal Register Nbr. 76 FR 70491, November 14, 2011
• Notices
• Labor Department

• Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements

This document contains two proposed rules under the Employee Retirement Income Security Act of 1974 (ERISA) to facilitate implementation of new enforcement authority provided to the Secretary of Labor by the Patient Protection and Affordable Care Act (Affordable Care Act). The Affordable Care Act authorizes the Secretary to issue a cease and desist order, ex parte (i.e. without prior notice or hearing), when it appears that the alleged conduct of a multiple employer welfare arrangement (MEWA) is fraudulent, creates an immediate danger to the public safety or welfare, or is causing or can be reasonably expected to cause significant, imminent, and irreparable public injury. The Secretary may also issue a summary seizure order when it appears that a MEWA is in a financially hazardous condi...

• Federal Register Nbr. 76 FR 76235, December 06, 2011
• Proposed rules
• Labor Department