Furnishing Documents to the Secretary of Labor on Request Under ERISA Section 104(a)(6) and Assessment of Civil Penalties Under ERISA Section 502(c)(6)

Streszczenie

This document contains a proposed rulemaking under the Employee Retirement Income Security Act of 1974 (ERISA) that would implement certain amendments to ERISA added as part of the Taxpayer Relief Act of 1997. Specifically, the proposed rule would implement the requirement that the administrator of any employee benefit plan subject to Part 1 of Title I of ERISA furnish to the Department, on request, any documents relating to the employee benefit plan. The proposed rule also would establish procedures relating to the assessment of civil penalties for failures or refusals by administrators to furnish requested documents and procedures relating to administrative hearings in connection with the assessment of such civil penalties.