ERISA

§ 209(b)

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

Up to $33 per employee

Up to $36 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 $2,400 per day

Up to $2,586 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 $1,899 per day

Up to $2,046 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 $1,746 per day

Up to $1,881 per day

ERISA

§ 502(c)(6)

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

Up to $171 per day not to exceed $1,713 per request

Up to $184 per day not to exceed $1,846 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 $152 per day

Up to $164 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 $1,507 per day

Up to $1,624 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 $127 per day

Up to $137 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 $127 per day

Up to $137 per day

ERISA

§ 502(c)(10)

Failure by any plan sponsor of group health plan, or any health insurance issuer offering health insurance coverage in connection with the plan, to meet the requirements of Sections 702(a)(1)(F), (b)(3), (c) or (d); or Section 701; or Section 702(b)(1) with respect to genetic information—daily per participant and beneficiary during non-compliance period.

Up to $127 per day during non- compliance period

Up to $137 per day during non- compliance period

ERISA

§ 502(c)(10)

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

$3,192   minimum

$3,439

minimum

ERISA

§ 502(c)(10)

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.

$19,157 minimum

$20,641 minimum

ERISA

§ 502(c)(10)

Cap on unintentional failures to meet genetic information requirements.

$638,556 maximum

$688,012 maximum

ERISA

§ 502(c)(12)

Per day for each failure of a CSEC plan in restoration status to adopt a restoration plan.

Up to $117 per day

Up to $126 per day

ERISA

§ 502(m)

Failure of fiduciary to

make a proper distribution from a defined benefit plan under § 206(e) of ERISA

Up to $18,500 per distribution

Up to $19,933 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 $1,264 per failure

Up to $1,362 per failure