Employee Benefit Plans - Prohibited Transaction Exemption Procedures (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition) The Law Library presents the complete text of the Employee Benefit Plans - Prohibited Transaction Exemption Procedures (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition). Updated as of May 29, 2018 This document contains a final rule that supersedes the existing procedure governing the filing and processing of applications for administrative exemptions from the prohibited transaction provisions of the Employee Retirement Income Security Act of 1974 (ERISA), the Internal Revenue Code of 1986 (the Code), and the Federal Employees' Retirement System Act of 1986 (FERSA). The Secretary of Labor is authorized to grant exemptions from the prohibited transaction provisions of ERISA, the Code, and FERSA and to establish an exemption procedure to provide for such relief. This final rule clarifies and consolidates the Department of Labor's exemption procedures and provides the public with a more comprehensive description of the prohibited transaction exemption process. This book contains: - The complete text of the Employee Benefit Plans - Prohibited Transaction Exemption Procedures (US Employee Benefits Security Administration Regulation) (EBSA) (2018 Edition) - A table of contents with the page number of each section