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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.

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CCH® PENSION AND BENEFITS — 12/11/08

EBSA semiannual regulatory agenda addresses plan assets

The Employee Benefits Security Administration (EBSA) has released its semiannual regulatory agenda for Fall 2008, which outlines regulations that have been selected for review or development during the next year, as well as any regulations that have been finalized during the last six months.

Prerule and final rule stages

The prerule and final rule EBSA agenda items continue to be:

• The review of an EBSA rule concerning the plan assets-participant contributions regulation in accordance with Section 610 of the Regulatory Flexibility Act; and
• An EBSA final rule amending the regulation that defines when participant moneys paid to or withheld by an employer for contribution to an employee benefit plan constitute “plan assets,” including the establishment of a safe harbor period of a specified number of business days during which certain moneys that a participant pays to, or has withheld by, an employer for contribution to a plan would not constitute “plan assets.”

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