ERISA

§ 209(b)

Failure to furnish reports (e.g., pension benefit statements) to certain former participants and beneficiaries or maintain records.

Up to $28 per employee

Up to $29 per employee

ERISA

§ 502(c)(2)

• Failure or refusal to file annual report (Form 5500) required by ERISA § 104; and

• Failure of a multiemployer plan to certify endangered or critical status under ERISA § 305(b)(3)(C) treated as failure to file annual report.

Up to $2,097 per day

Up to $2,140 per day

ERISA

§ 502(c)(4)

• Failure to notify participants under ERISA § 101(j) of certain benefit restrictions and/or limitations arising under Internal Revenue Code § 436;

• Failure to furnish certain multiemployer plan financial and actuarial reports upon request under ERISA § 101(k);

• Failure to furnish estimate of withdrawal liability upon request under ERISA § 101(1); and

• Failure to furnish automatic contribution arrangement notice under ERISA § 514(e)(3).

Up to $1,659 per day

Up to $1,693 per day

ERISA

§ 502(c)(5)

Failure of a multiple employer welfare arrangement to file report required by regulations issued under ERISA § 101(g).

Up to $1,527 per day

Up to $1,558 per day

ERISA

§ 502(c)(6)

Failure to furnish information requested by Secretary of Labor under ERISA § 104(a)(6).

Up to $149 per day not to exceed $1,496 per request

Up to $152 per day not to exceed $1,527 per request

ERISA

§ 502(c)(7)

Failure to furnish a blackout notice under § 101(i) of ERISA or notice of the right to divest employer securities under § 101(m) of ERISA.

Up to $133 per day

Up to $136 per day

ERISA

§ 502(c)(8)

Failure by a plan sponsor of a multiemployer plan in endangered status to adopt a funding improvement plan or a multiemployer plan in critical status to adopt a rehabilitation plan. Penalty also applies to a plan sponsor of an endangered status plan (other than a seriously endangered plan) that fails to meet its benchmark by the end of the funding improvement period.

Up to $1,317 per day

Up to $1,344 per day

ERISA

§ 502(c)(9)(A)

Failure by an employer to inform employees of CHIP coverage opportunities under ERISA § 701(f)(3)(B)(i)(I)- each employee a separate violation.

Up to $112 per day

Up to $114 per day

ERISA

§ 502(c)(9)(B)

Failure by a plan administrator to timely provide to any State the information required to be disclosed under ERISA § 701(f)(3)(B)(ii), regarding coverage coordination - each participant/beneficiary a separate violation.

Up to $112 per day

Up to $114 per day

ERISA

§ 502(c)(10)(B)(i)

Failure by any plan sponsor of a group health plan, or any health insurance issuer offering health insurance coverage in connection with the plan, to meet the requirements of ERISA § 702(a)(1)(F), (b)(3), (c), or (d); or § 701; or § 702(b)(1) with respect to genetic information.

$112 per day during non- compliance period

$114 per day during non- compliance period

ERISA

§ 502(c)(10)(C)(i)

Minimum penalty for de minimis failures to meet genetic information requirements not corrected prior to notice from Secretary of Labor.

$2,790 minimum

$2,847 minimum

ERISA

§ 502(c)(10)(C)(ii)

Minimum penalty for failures to meet genetic information requirements which are not corrected prior to notice from Secretary of Labor and are not de minimis.

$16,742 minimum

$17,084 minimum

ERISA

§ 502(c)(10)(D)(iii)(II)

Cap on unintentional failures to meet genetic information requirements.

$558,078 maximum

$569,468 maximum

ERISA

§ 502(c)(12)

Failure of CSEC plan sponsor to establish or update a funding restoration plan.

Up to $102 per day

Up to $104 per day

ERISA

§ 502(m)

Distribution prohibited by ERISA § 206(e).

Up to $16,169 per

distribution

Up to $16,499 per distribution

ERISA

§ 715

Failure to provide Summary of Benefits Coverage under Public Health Services Act § 2715(f), as incorporated into ERISA § 715 and 29 CFR 2590.715-2715(e).

Up to $1,105 per failure

Up to $1,128 per failure