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Compliance Assistance
The Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for retirement and health benefit plans in private industry. ERISA does not require any employer to establish a plan. It only requires that those who establish plans must meet certain minimum standards.
ERISA covers retirement, health and other welfare benefit plans (e.g., life, disability and apprenticeship plans). Among other things, ERISA provides that those individuals who manage plans (and other fiduciaries) must meet certain standards of conduct. The law also contains detailed provisions for reporting to the government and disclosure to participants. There also are provisions aimed at assuring that plan funds are protected and that participants who qualify receive their benefits.
ERISA has also been expanded to include new health laws. The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) amended ERISA to provide for the continuation of health care coverage for employees and their beneficiaries (for a limited period of time) if certain events would otherwise result in a reduction in benefits. The Health Insurance Portability and Accountability Act of 1996 (HIPAA) amended ERISA to make health care coverage more portable and secure for employees.
EBSA's compliance assistance information will assist employers and employee benefit plan officials in understanding and complying with the requirements of ERISA as it applies to the administration of employee retirement, health and other welfare benefit plans.
For Apprenticeship and Training Plans
- Apprenticeship and Training Plans
- Field Assistance Bulletin 2012-01
- Fiduciary Responsibilities under an Apprenticeship and Training Plans
For Health Plans
- Health Benefits Advisor interactive Website 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
- Understanding Your Fiduciary Responsibilities Under A Group Health Plan provides an overview of the basic fiduciary responsibilities applicable to health plans under ERISA
Affordable Care Act Regulations and Guidance
Wellness Programs
- Proposed Regulations
- Study
- Fact Sheet
- Press Release
- HHS Proposed Regulation – Health Insurance Market Rules
Stop Loss Insurance
ACA Implementation Frequently Asked Questions
- Part I
This set of FAQs addresses implementation topics including compliance, grandfathered health plans, claims, internal appeals and external review, dependent coverage of children, out-of-network emergency services, and highly compensated employees. - Part II
This set of FAQs addresses grandfathered health plans, dental and vision benefits, rescissions, preventive health services, and ACA effective date for individual health insurance policies. - Part III
This set of FAQs addresses the exemption for group health plans with less than two current employees. - Part IV
This set of FAQs addresses grandfathered health plans. - Part V
This set of FAQs addresses a variety of ACA implementation topics, the HIPAA nondiscrimination and wellness program rules, and the Mental Health Parity and Addiction Equity Act of 2008. - Part VI
This set of FAQs addresses grandfathered health plans. - Part VII
This set of FAQs addresses the Summary of Benefits and Coverage and Uniform Glossary requirements of PHS Act §2715 and the Mental Health Parity and Addiction Equity Act of 2008. - Part VIII
This set of FAQs addresses the Summary of Benefits and Coverage requirements of PHS Act §2715. - Part IX
This set of FAQs addresses the Summary of Benefits and Coverage requirements of PHS Act §2715. - Part X
This FAQ addresses the Summary of Benefits and Coverage requirements of PHS Act §2715. - Part XI
This set of FAQs addresses the employer notice of coverage options, health reimbursement arrangements, disclosure of information related to firearms, employer group waiver plans supplementing Medicare Part D, fixed indemnity insurance and payment of PCORI fees.
Coverage of Preventive Services
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- Proposed Rules regarding Coverage of Certain Preventive Services
- Updated Guidance Regarding Temporary Enforcement Safe Harbor
- Advance Notice of Proposed Rulemaking:
- Final Regulations Regarding Exemption
- Guidance Regarding Temporary Enforcement Safe Harbor
- Amendment to Interim Final Rules
- Interim Final Regulations
- Fact Sheet
- Recommended Preventive Services
- Public Comments on Interim Final Rule
- Public Comments on Amendment to Interim Final Rule
Automatic Enrollment, Employer Shared Responsibility, and Waiting Periods
- Technical Release 2012-02 | Public Comments
- IRS Notice 2012-58
- Technical Release 2012-01 | Public Comments
Summary of Benefits and Coverage and Uniform Glossary
Regulations and Guidance
- Final Regulations
- Guidance for Compliance
- Proposed Regulations
- Solicitation of comments - Templates, Instructions, and Related Materials
- Culturally and Linguistically Appropriate Services (CLAS) County Data
Templates, Instructions, and Related Materials
- Corrected Summary of Benefits and Coverage (SBC) Template [MS Word Format]
- Corrected Sample Completed SBC [MS Word Format]
- Summary of Benefits and Coverage (SBC) Template [MS Word Format]
- Sample Completed SBC [MS Word format]
- Instructions for Completing the SBC - Group Health Plan Coverage
- Instructions for Completing the SBC - Individual Health Insurance Coverage
- Why This Matters language for "Yes" Answers
- Why This Matters language for "No" Answers
- HHS Information For Simulating Coverage Examples
- HHS Coverage Example Calculator and Related Information
- Uniform Glossary of Coverage and Medical Terms
Essential Health Benefits
- Standards Related to Essential Health Benefits, Actuarial Value, and Accreditation
- Frequently Asked Questions on Essential Health Benefits Bulletin – February 17, 2012
- Essential Health Benefits Bulletin – December 16, 2011
Multiple Employer Welfare Arrangements
- Proposed Rule on Ex Parte Cease and Desist and Summary Seizure Orders: Multiple Employer Welfare Arrangements
- Proposed Rule on Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
- Notice of Proposed Revision of Annual Information Return/Report
- Notice of Proposed Revision of the Form M-1
- Proposed Form M-1 Revisions
- Fact Sheet
- Other Multiple Employer Welfare Arrangements (MEWA) information
Medical Loss Ratio
- Technical Release on Fiduciary Requirements for Handling Medical Loss Ratio (MLR) Rebates
- HHS final rule on MLR requirements for issuers [PDF]
- Medical Loss Ratio (MLR) Insurance Rebates
Internal Claims and Appeals and External Review
Regulations
- Amendment to the Interim Final Rule
- Correction
- Interim Final Rule
- NAIC Uniform Review Model Act
- Public Comments on Interim Final Rule
- Public Comments on Amendment to Interim Final Rule
Guidance
- Technical Release 2011-02
- Technical Release 2011-01
- Technical Release 2010-02
- Technical Release 2010-01
- Revised Model Notice of Adverse Benefit Determination
- Revised Model Notice of Final Internal Adverse Benefit Determination
- Revised Model Notice of Final External Review Decision | [en español]
- Consumer Assistance Programs
- Status of State External Review Processes
- Culturally and Linguistically Appropriate Services (CLAS) County Data
Other Information
Public Forum on Automatic Enrollment in Large Employer Health Plans
Value-Based Insurance Design in Connection with Preventive Care Benefits
Grandfathered Health Plans
- Amendment to Interim Final Rules
- Fact Sheet on Amendment
- Public Comments on Amendment
- Regulation
- Fact Sheet on Regulation
- Frequently Asked Questions
- Provisions Summary Chart
- Model Notice | [en español]
- Public Comments on Regulation
Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
- Regulation
- Fact Sheet
- Patient Protection Model Notice | [en español]
- Lifetime Limits Model Notice | [en español]
- Public Comments
Extension of Coverage For Adult Children
- Regulation
- Fact Sheet
- Frequently Asked Questions
- IRS Guidance
- Model Notice | [en español]
- Public Comments
Small Business Health Care Tax Credit for Small Employers
Affordable Care Act Nondiscrimination Provisions Applicable to Insured Group Health Plans
Early Retiree Reinsurance Program
Pre-Existing Condition Insurance Plan Program
Frequently Asked Questions on Health Care Reform and COBRA
COBRA
- COBRA Continuation Coverage
- An Employer's Guide to Group Health Continuation Coverage Under COBRA – The Consolidated Omnibus Budget Reconciliation Act of 1986 | [en español]
- 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 | [en español]
- Model Election Notice | [en español] – Note: The Trade Adjustment Assistance Extension Act of 2011 made significant changes to the HCTC through January 1, 2014. For more information, call the HCTC Customer Contact Center at 1-866-628-HCTC or visit the HCTC website at www.irs.gov.
HIPAA
- 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 | Single Document Version [large file]
- 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 on final regulations issued on the nondiscrimination provisions under HIPAA
- Final Regulations for HIPAA Health Coverage Portability
- Model Certificate of Group Health Plan Coverage | [en español]
- 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
Genetic Information Nondiscrimination Act of 2008
- Fact Sheet
- FAQs on the Genetic Information Nondiscrimination Act
- Interim Final Rules with Request for Comment
- Research Exception Form
Mental Health Parity and Addiction Equity Act of 2008
- MHPAEA Fact Sheet
- FAQ on Mental Health Parity and Addiction Equity Act
- FAQs on Mental Health Parity Implementation
- FAQs on Mental Health Parity Implementation
- Interim Final Rule
Children's Health Insurance Program
- Fact Sheet
- Children's Health Insurance Program Working Goup
- Model Notice for Employers Regarding Premium Assistance Opportunities | Printer Version | en español
- Federal Register Notice
Multiple Employer Welfare Arrangements
- Multiple Employer Welfare Arrangements Under ERISA (MEWA) – A booklet addressing many questions concerning the effect of ERISA on federal and state regulation of MEWAs
- Health Benefits Education for Small Businesses – Tips that employers can use to help ensure that employees have the health care coverage they need
- The Form M-1 Online Filing System is an electronic filing system for the Form M-1 annual report for multiple employer welfare arrangements. The system allows filers to complete the form and submit it at no cost. This system is an example of an E-Government initiative which uses improved technology to make it easier for citizens and businesses to interact with the government
- 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
- Group Health and Disability Plans Benefit Claims Procedure Regulation – A booklet on the rules that apply to group health and disability benefit claims
- 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
For Retirement Plans
- Model Notice of Multiemployer Plan in Critical Status - 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.
- Meeting Your Fiduciary Responsibilities – To meet their responsibilities as plan sponsors, employers need to understand some basic rules, specifically the Employee Retirement Income Security Act (ERISA). ERISA sets standards of conduct for those who manage an employee benefit plan and its assets (called fiduciaries). This publication provides an overview of the basic fiduciary responsibilities applicable to retirement plans under the law
- Selecting An Auditor For Your Employee Benefit Plan – Federal law requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file the Form 5500. This booklet will assist plan administrators in selecting an auditor and reviewing the audit work and report
- 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
- Tips For Selecting And Monitoring Service Providers For Your Employee Benefit Plan – Business owners are responsible for ensuring that their 401(k) plans comply with Federal law and rely on other professionals to assist them with their plan duties. Selecting a service provider is one of the most important responsibilities of a plan sponsor
- 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
- Reporting And Disclosure Guide For Employee Benefit Plans – A quick reference tool for certain basic reporting and disclosure requirements under ERISA
- 401(k) Plan Fees Disclosure Tool – A form developed by banking, insurance and mutual fund trade groups to provide employers with a way to collect and compare investment fees and administrative costs of competing providers of plan services, now available in MS Word format. This form was not developed by the Department and was not designed to ensure compliance with the Department's regulations on service provider fee disclosure to plans or plan fee disclosure to 401(k) plan participants and beneficiaries.
- 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
- Drafting QDRO's – Outlines the procedure for dividing pension benefits, defines survivor benefits, and explains the form of payment for QDRO's
- 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
Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans
Service Provider Disclosures Under Section 408(b)(2)
- Final Rule
- Fact Sheet
- Changes to Final Fee Disclosure Rule
- Sample Guide
- Fee Disclosure Failure Notice
For 401(k) Plans
- Meeting Your Fiduciary Responsibilities – To meet their responsibilities as plan sponsors, employers need to understand some basic rules, specifically the Employee Retirement Income Security Act (ERISA). ERISA sets standards of conduct for those who manage an employee benefit plan and its assets (called fiduciaries). This publication provides an overview of the basic fiduciary responsibilities applicable to retirement plans under the law
- Understanding Retirement Plan Fees And Expenses – This booklet will help retirement plan sponsors better understand and evaluate their plan's fees and expenses. While the focus is on fees and expenses involved with 401(k) plans, many of the principles discussed in the booklet also will have application to all types of retirement plans
- Selecting An Auditor For Your Employee Benefit Plan – Federal law requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file the Form 5500. This booklet will assist plan administrators in selecting an auditor and reviewing the audit work and report
- 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
- 401(k) Plans For Small Businesses – This booklet highlights some of a 401(k) plan's advantages, some of the options and responsibilities of an employer operating a 401(k), and the differences among the types of 401(k) plans
- 401(k) Plan Fees Disclosure Tool – A form developed by banking, insurance and mutual fund trade groups to provide employers with a way to collect and compare investment fees and administrative costs of competing providers of plan services, now available in MS Word format. This form was not developed by the Department and was not designed to ensure compliance with the Department's regulations on service provider fee disclosure to plans or plan fee disclosure to 401(k) plan participants and beneficiaries.
- Pension Plans and ERISA – FAQs that describe the provisions of the federal pension law
- 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
- Exemption Procedures Under Federal Pension Law
- EXPRO Exemptions Under Prohibited Transaction Exemption 96-62
- Individual Exemptions Under Title I of ERISA
- Class Exemptions Under Title I of ERISA
- DFVCP Technical Updates Federal Register Notice
- DFVCP Fact Sheet
- DFVCP FAQs
- Federal Register Final Rule
- DFVCP Penalty Calculator and Online Payment
- 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
Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans
Service Provider Disclosures Under Section 408(b)(2)
- Final Rule
- Fact Sheet
- Changes to Final Fee Disclosure Rule
- Sample Guide
- Fee Disclosure Failure Notice
Reporting And Filing
2009 Form 5500 Revision
- 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
- Notice of Adoption of Forms Revisions – The Notice of Adoption of Forms Revisions describes changes to the Form 5500 Annual Return/Report for reporting years beginning on or after January 1, 2009, including a new Short Form 5500 (5500-SF) for eligible plans. Filers are cautioned that the forms appearing in the Federal Register are for information purposes only and cannot be used for filing. Filers should monitor the EFAST Website for information on approved software vendors for completing the 2008 and later forms and on the availability of the official government-printed forms
- Technical Appendix – Providing supporting documentation for the Regulatory Impact Analysis included in the Final Rule - Annual Reporting and Disclosure
Final Rule On Electronic Filing
- Final Rule – Electronic Filing of Annual Reports – The Final Rule establishes an electronic filing requirement for the Form 5500 Annual Return/Report. The electronic filing requirement was deferred from reporting years beginning on or after January 1, 2008, to reporting years beginning on or after January 1, 2009 by the Final Rule above under 2009 Form 5500 Revision
General Reporting And Filing Compliance Assistance
- 2009 Form 5500 Schedule C FAQs - The purpose of these FAQs is to provide guidance to plan administrators and service providers on complying with the requirements of the 2009 Form 5500 Schedule C
- Supplemental FAQs About The 2009 Schedule C - Provide further guidance in response to additional questions from plans and service providers on the requirements for reporting service provider fees and other compensation on the Schedule C
- Information letter on whether, in the context of a collectively bargained multiemployer plan, plan expenses paid by a contributing employer and not reimbursed by the plan are required to be reported on the Schedule C (Service Provider Information) of the Form 5500 Annual Return/Report of Employee Benefit Plan (Form 5500).
- PBGC guidance on Reporting PBGC Premium Payments Made from Plan Assets on Schedule H
- PBGC Guidance on Schedule R Instructions to Line 14 (Form 5500)
- Reporting and Coverage for 403(b) 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
- EFAST2 Form 5500 and Form 5500-SF Filing Tips – Practical, common sense tips for some of the most frequently occurring Form 5500 filing problems
- Reporting And Disclosure Guide For Employee Benefit Plans – A quick reference tool for certain basic reporting and disclosure requirements under ERISA
- 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
- EFAST2 Automated 5500 Forms Processing – Information about the computerized system that streamlines filing and processing of Form 5500
- Form 5500 Version Selection Tool - With the change to an all electronic filing system and changes to the Form 5500 as well, you may have questions about what to file for plan years prior to the current year or how to amend prior year filings. This tool will help you to determine which version of the Form 5500 and which schedules you should use.
- 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 and Online Payment - 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. Penalties computed using the calculator can then be paid online
- Selecting An Auditor For Your Employee Benefit Plan - Federal law requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file the Form 5500. This booklet will assist plan administrators in selecting an auditor and reviewing the audit work and report
- 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
- Troubleshooters Guide to Filing the ERISA Annual Report
General Fiduciary Compliance Assistance
Service Provider Disclosures Under Section 408(b)(2):
- Final Rule
- Fact Sheet
- Changes to Final Fee Disclosure Rule
- Sample Guide
- Fee Disclosure Failure Notice
Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans:
- Guidance On Fiduciary Duties In Response To Recent Events Involving The Madoff Investment Firm - Guidance for fiduciaries, investment managers and other investment service providers to plans who believe they may have exposure to losses on investments with entities related to the Madoff firm. The guidance also provides steps that can be taken to assess and protect the interests of plans, participants and beneficiaries under the Employee Retirement Income Security Act (ERISA)
- Meeting Your Fiduciary Responsibilities – To meet their responsibilities as plan sponsors, employers need to understand some basic rules, specifically the Employee Retirement Income Security Act (ERISA). ERISA sets standards of conduct for those who manage an employee benefit plan and its assets (called fiduciaries). This publication provides an overview of the basic fiduciary responsibilities applicable to retirement plans under the law
- Understanding Retirement Plan Fees And Expenses – This booklet will help retirement plan sponsors better understand and evaluate their plan's fees and expenses. While the focus is on fees and expenses involved with 401(k) plans, many of the principles discussed in the booklet also will have application to all types of retirement plans
- 401(k) Plan Fee Disclosure Tool – A form developed by banking, insurance and mutual fund trade groups to provide employers with a way to collect and compare investment fees and administrative costs of competing providers of plan services, now available in MS Word format. This form was not developed by the Department and was not designed to ensure compliance with the Department's regulations on service provider fee disclosure to plans or plan fee disclosure to 401(k) plan participants and beneficiaries.
- Selecting An Auditor For Your Employee Benefit Plan – Federal law requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file the Form 5500. This booklet will assist plan administrators in selecting an auditor and reviewing the audit work and report
- 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
- ERISA Advisory Opinions – The policies, regulations, opinions, and interpretation regarding the fiduciary, reporting, disclosure, and coverage provisions of ERISA
- ERISA Procedure 76-1: Filing Requests for Advisory Opinions/Information Letters – This ERISA procedure describes the general procedures of the department in issuing information letters and advisory opinions under the Act
- 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
- Strategic Enforcement Plan (STEP) – Explains the general framework through which EBSA's enforcement resources may be focused to achieve the agency's policy and operational objectives
- The Enforcement Manual – A manual providing detailed information on procedures used by the EBSA Office of Enforcement in its investigative programs
For Small Employers
- Small Business Health Care Tax Credit for Small Employers - Are you a small business or tax-exempt organization that pays at least half the cost of single health insurance coverage for your employees? If so, you may qualify for a new tax credit part of the Affordable Care Act.
- Automatic Enrollment 401(k) Plans - This booklet provides an overview of automatic enrollment 401(k) plans, which can increase plan participation and make it easier for employers to withhold employee contributions and select investments for those contributions.
- www.Choosingaretirementsolution.org - U.S. Department of Labor and AICPA developed this interactive Website on small business retirement options.
- Choosing A Retirement Solution for Your Small Business – A pamphlet describing the retirement savings options available to small businesses.
- 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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- 401(k) Plans For Small Businesses – This booklet highlights some of a 401(k) plan's advantages, some of the options and responsibilities of an employer operating a 401(k), and the differences among the types of 401(k) plans.
- 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.
- Profit Sharing Plans for Small Businesses - A powerful tool in promoting financial security in retirement and a valuable option for businesses considering a retirement plan, providing benefits to employees and their employers.
- SEP Retirement Plans for Small Businesses – A booklet describing an easy low-cost retirement plan option for employers.
- SIMPLE IRA Plans for Small Businesses – A booklet describing an affordable way to offer retirement benefits through the SIMPLE Plan.
- Small Business Retirement Savings Advisor – This elaws Advisor provides answers to a variety of questions about retirement savings options for small business employers and determines which program is most appropriate for a business.
Voluntary Correction Programs
Voluntary Fiduciary Correction Program
The Voluntary Fiduciary Correction Program (VFCP) encourages voluntary compliance by self-correcting violations of the law. The program also helps plan officials understand the law and gives immediate relief from payment of excise taxes under a class exemption.
- Online Calculator
- Federal Register Notice
- Class Exemption Amendment
- Fact Sheet
- FAQs
- Class Exemption FAQs
- Model Application Form
- Checklist
- Sample No Action Letter
Delinquent Filer Voluntary Compliance Program
The Delinquent Filer Voluntary Compliance Program (DFVCP) encourages voluntary compliance with ERISAs annual reporting requirements and gives delinquent plan administrators a way to avoid higher civil penalty assessments by satisfying the program’s requirements and voluntarily paying a reduced penalty.
Effective March 29, 2011, the address for the Delinquent Filer Voluntary Compliance Program (DFVCP) lockbox changed to: DFVC DOL, PO Box 71361, Philadelphia, PA 19176-1361. Do not send by express mail. There is no overnight delivery address. Note that submissions to the DFVCP also can be done electronically.
- Technical Updates to Delinquent Filer Voluntary Compliance Program Federal Register Notice
- Form 5500 Version Selection Tool
- Penalty Calculator & Online Payment
- Fact Sheet
- FAQs
- Federal Register Final Rule
Abandoned Plan Program
The Abandoned Plan Program facilitates the termination of, and distribution of benefits from, individual account pension plans that have been abandoned by their sponsoring employers. The program was established pursuant to three final regulations and a related class exemption and is administered by EBSA national and regional offices.
- 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
- Amendments to Abandoned Plan Regulations
- Notice of Proposed Amendment to Prohibited Transaction Exemption 2006-06
- 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
- Class Exemption – Class exemption for services provided in connection with the termination of abandoned individual account
- 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
- 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
- Fact Sheet
- Model Notice of Intent to Terminate Plan – A qualified termination administrator may use this notice to inform a plan sponsor of a proposed § 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 § 2578.1(c)(3)
- Model Notice of Plan Termination – A qualified termination administrator may use this notice to inform participants and beneficiaries § 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 § 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