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22 results found

Article

Drinker Biddle & Reath LLP | USA | 21 Sep 2011

Electronic participant disclosures: new DOL guidance

On Sept. 13, 2011, the Department of Labor (the DOL) issued Technical Release 2011-03 regarding the use of electronic media to satisfy the new participant disclosure requirements under DOL Regulation 2550.404a-5 (the Participant Disclosure Regulation).

Article

Eversheds Sutherland (US) LLP | USA | 20 Sep 2011

Legal alert: DOL releases interim guidance on electronic disclosure to participants of fee and expense information

On September 13, 2011, the Department of Labor (DOL) issued Technical Release 2011-03, which provides interim guidance on the electronic disclosure of fee and expense information by participant-directed individual account retirement plans under ERISA Reg. 2550.404a-5 (the “participant fee disclosure regulation”).

Article

Smith, Gambrell & Russell, LLP | USA | 22 Apr 2011

DOL requests comments on electronic disclosure rules

The Department of Labor ("DOL") has issued a Request for Information ("RFI") to solicit comments and suggestions from employers, plan sponsors and other interested parties regarding the use of electronic media by employee benefit plans to furnish information to participants and beneficiaries in accordance with the requirements of the Employee Retirement Income Security Act of 1974 ("ERISA").

Article

Katten Muchin Rosenman LLP | USA | 6 Apr 2010

DOL issues safe harbor rule for timely deposit of contributions to small plans

The Department of Labor recently published a final rule that allows employee benefit plans with fewer than 100 participants to comply with time limits for the segregation and deposit of participant contributions to employer-sponsored pension and welfare benefit plans.

Article

Hodgson Russ LLP | USA | 25 Mar 2010

DOL publishes final safe harbor rule for depositing participant contributions

In January, the Department of Labor (DOL) published a final regulation that establishes a safe harbor period for determining when amounts an employer receives from employees or withholds from wages as contributions to certain plans (e.g., 401(k) plans) must be treated as ‘‘plan assets’’ and, therefore, must be deposited in the plan’s trust.

Article

Drinker Biddle & Reath LLP | USA | 16 Mar 2010

Employer notice requirement under CHIPRA model notice issued

The Employee Benefits Security Administration of the Department of Labor (DOL) issued a model notice (the CHIP Notice) on February 4, 2010, for employers to use to comply with the requirements of the Children's Health Insurance Program Reauthorization Act of 2009 (CHIPRA).

Article

Dorsey & Whitney LLP | USA | 8 Mar 2010

New regulations reaffirm plan assets should be deposited as soon as reasonably possible but provide some relief for small plans

The Department of Labor ("DOL") issued new regulations on January 14, 2010 (75 Fed. Reg. 2068) confirming earlier regulations and guidance that plan assets should be contributed to an employee benefit plan on the earliest date the amounts can reasonably be separated from the employer’s general assets.

Article

Jorden Burt LLP | USA | 4 Mar 2010

Congress, federal regulators seek to promote use of annuities in 401(k) plans

Recent market declines have spurred demand for products within 401(k) plans that can mitigate investment and longevity risks by offering a guaranteed income feature.

Article

Larkin Hoffman Daly & Lindgren Ltd | USA | 10 Feb 2010

New 401(k) contribution deposit rule

The Department of Labor (DOL) has introduced new guidelines governing how soon employee contributions and participant loan repayments for small employer sponsored pension and welfare benefit plans must be deposited into the plan's trust accout.

Article

Loeb & Loeb LLP | USA | 29 Jan 2010

Seven-business-day safe harbor for deposits of employee contributionswage withholdings to employee benefit plans with fewer than 100 participants

Since 1988, the U.S. Department of Labor has imposed requirements as to the timing of the deposit of benefit plan employee contributionswage withholdings to the account of the applicable employee benefit plan.

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