[Download] "Definition of Plan Assets - Participant Contributions (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition)" by The Law Library ~ Book PDF Kindle ePub Free
eBook details
- Title: Definition of Plan Assets - Participant Contributions (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition)
- Author : The Law Library
- Release Date : January 24, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 127 KB
Description
The Law Library presents the complete text of the Definition of Plan Assets - Participant Contributions (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition).
Updated as of May 29, 2018
This document contains a final regulation that establishes a safe harbor period during which amounts that an employer has received from employees or withheld from wages for contribution to certain employee benefit plans will not constitute “plan assets” for purposes of Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA), and the related prohibited transaction provisions of the Internal Revenue Code. This regulation will enhance the clarity and certainty for many employers as to when participant contributions will be treated as contributed in a timely manner to employee benefit plans. This final regulation will affect the sponsors and fiduciaries of contributory group welfare and pension plans covered by ERISA, including 401(k) plans, as well as the participants and beneficiaries covered by such plans and recordkeepers, and other service providers to such plans.
This ebook contains:
- The complete text of the Definition of Plan Assets - Participant Contributions (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure