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Pension and Employee Benefits: Code, ERISA, & Regulations
This series provides an authoritative and comprehensive reference to the full text of benefits-related provisions of the Internal Revenue Code, the full text of ERISA, and related proposed and final regulations, as well as the official IRS and DOL preambles, and Committee Reports.
The Employee Benefits Security Administration (EBSA) has issued final regulations that establish procedures for assessing civil penalties against sponsors of multiemployer defined benefit plans in endangered or critical status that fail to adopt a funding improvement or rehabilitation plan as required by the Pension Protection Act of 2006 (PPA; P.L. 109-280). The regulations are effective March 29, 2010.
The final regulations are the same as the proposed regulations, except that procedures for hearings before an Administrative Law Judge are set out in separate regulations. The procedural rules were relocated to avoid confusion and to conform with other civil penalty regulations under ERISA.
For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.
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