Civil Penalties

This document is about the civil penalties that can be imposed under various sections of the Employee Retirement Income Security Act (ERISA). It provides an overview of the statutory authority, procedures, and implementation for the assessment of civil penalties under Sections 502(i), 502(l), 502(c)(2), and 502(c)(7) of ERISA. The document covers topics such as the calculation of penalty amounts, the appeals process, and the procedures for petitioning for waiver or reduction of the penalties. It serves as a comprehensive guide for the Department of Labor's Employee Benefits Security Administration in administering and enforcing these civil penalty provisions.