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Get all the rules and regulations on employee benefits issued by federal agencies in one comprehensive volume.
The full text of all proposed and final regulations through September 30, 2009—from the Department of Labor, the Treasury Department and the Pension Benefit Guaranty Corporation and other agencies—that affect benefit plans are included in ERISA Regulations, 2010 Edition.
Developments covered in the 2010 Edition include:
Department of Labor (Employee Benefits Security Administration)
Regulations on: prohibiting discrimination based on genetic information; civil penalties under ERISA §502(c)(4); hospital lengths of stay under the Newborns' and Mothers' Health Protection Act of 1996 and the Taxpayer Relief Act of 1997; exercise of shareholder rights; legal standards imposed on fiduciaries of employee benefit plans by ERISA §§403 and 404 when considering investments in "economically targeted investments"; terminated and abandoned individual account plans; fiduciary standards and a safe harbor under ERISA for selecting an annuity provider for a defined benefit pension plan; a statutory exemption for securities cross trading; and civil penalties under ERISA §502(c)(8).
Pension Benefit Guaranty Corporation
Regulations on: bankruptcy filing date treated as the plan termination date for certain purposes; annual financial and actuarial information reporting; methods for computing withdrawal liability and reallocation liability upon mass withdrawal; disclosure of termination information; and rules for administrative review of agency decisions.
Internal Revenue Service
Regulations on: required minimum distribution rules for governmental plans; employer comparable contributions to Health Savings Accounts; converting an IRA annuity to a Roth IRA; employee stock purchase plans; §409A application to nonqualified deferred compensation arrangements; employer-owned life insurance; automatic contribution arrangements; use of actuarial tables in valuing annuities; suspension or reduction of safe harbor nonelective contributions; and reasonable good faith interpretation of required minimum distribution rules by governmental plans.
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