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Date /
Recipient |
Description
of Request |
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Information
Letter
05/08/06
George J. Chanos
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Whether an arrangement providing
benefits to employees of the clients of a professional
employer organization is a multiple employer welfare
arrangement under ERISA section 3(40).
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Information
Letter
03/01/06
Mike Kreidler
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Whether a professional employer organization (PEO) and its client companies would be deemed a single employer for purposes of ERISA section 3(40) by reason of the PEO obtaining options to purchase an 80% interest in each client company.
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Information
Letter
02/23/05
William Lindsay
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Whether a plan fiduciary engages in a breach by accepting, and then returning, contributions to his political campaign from current and prospective service providers to the plan, and recusing himself from decisions relating to those service providers. |
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Information
Letter
05/24/04
Nicholas W. Ferrigno, Jr.
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Whether an "affiliated service
group" within the meaning of section 414(m) of the
Internal Revenue Code (Code) is a "single
employer" for purposes of section 3(40) of ERISA. |
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Information
Letter
01/06/04
Jon W. Breyfogle
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Guidance as to whether certain group annuity
contracts may satisfy the definition of a “guaranteed
benefit policy” contained in section 401(b)(2) of
ERISA. |
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Information
Letter
11/04/02
Sherwin Kaplan |
Whether the International Union for
the Natural Health, Complementary & Alternative
Medicine Professions Health and Welfare Fund is
established or maintained under or pursuant to one or
more collective bargaining agreements for purposes of
section 3(40)(A)(i) of ERISA. |
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Information
Letter
08/23/02
John W. Oxendine |
Whether and to what extent the State of Georgia may
regulate the International Union of Industrial and
Independent Workers Benefit Fund under section
514(b)(6)(A) of title I of ERISA. |
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Information
Letter
05/17/02
Richard M. Steinberg |
Application of the certification requirements of 29
CFR 2520.103-5, for purposes of the limited scope audit provisions of
ERISA Sec. 103(a)(3)(C) and 29 CFR 2520.103-8. |
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Information
Letter
02/15/01
Theodore Groom |
Guidance regarding the alternatives available
under the trust requirement of Title I of ERISA with respect to
receipt by policyholders of demutualization proceeds
belonging to an ERISA covered plan in connection with
The Prudential Insurance Company of America’s proposed
plan of demutualization. |
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Information
Letter
09/23/98
Carol I. Buckmann |
Whether initial
capital contributions from employee benefit plan
investors transferred for the purpose of venture capital
investments will be treated as plan assets at any
time after transfer on the initial valuation date
within the meaning of DOL Regulation 29 C.F.R. §
2510.3-101. |
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Information
Letter
08/14/98
Robert C. Gerald |
Whether a TPA providing
services to an ERISA-covered plan must hire its own
accountant to examine its operations and render an
opinion thereon. |
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Information
Letter
07/28/98
Gary E. Henderson |
Whether the
trustees of a multiemployer plan would violate the
fiduciary provisions of ERISA if they used plan assets
to purchase a package comprising compliance audits
linked to a specific insurance product. |
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Information
Letter
02/19/98
Diana Orantes Ceresi |
Whether it is appropriate for a
trustee of an ERISA-covered health and welfare fund to
consider quality in the selection of health care
services. |
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Information
Letter
12/01/97
Theodore Konshak |
Guidance regarding the payment of
expenses by an employee pension benefit plan in
connection with actuarial services required under
section 103(a)(4)(A) of ERISA.
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Information
Letter
07/11/97
Cary Hammond |
Guidance regarding DOL's 03/13/97
Federal Register announcement in which we requested
public comments on a proposed enforcement policy for
annual reports of multiemployer welfare plans. Under
the proposal, the department would not reject the annual
report of a multiemployer welfare plan solely because
the accountant's opinion accompanying the report was qualified
or adverse due to a failure to account and report
for postretirement benefit obligations in
accordance with the AICPA Statement of Position 92-6. To
allow the department enough time to consider public
comments on the proposal, the announcement also provided
that we will not reject 1996 and 1997 plan year annual
reports due to such qualified or adverse accountant's
opinions. |
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Information
Letter
03/21/96
Eugene A. Ludwig |
Guidance regarding DOL's views with
respect to the utilization of derivatives in the
management of a portfolio of assets of a pension plan
which is subject to ERISA. |
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Information
Letter
02/27/96
Lewis Siegel
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Guidance regarding the application of Title I of
ERISA to IRS Procedure No. 95-24, which establishes the TVC
Program. Specifically, whether an employer that corrects defects in the tax-qualified status of a tax sheltered annuity program will be considered to have "established" and to "maintain" an employee benefit plan that is covered under Title I of
ERISA, based solely on its activities in connection with the TVC Program.
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Information
Letter
01/16/96
Evelyn Petschek |
On 10/13/94, the IRS issued National
Office Technical Advice Memorandum 9503002 (TAM)
regarding the use of pre-tax salary reduction
contributions to repay an exempt loan to a leveraged
ESOP. While the TAM was limited to the application of
sections 401(a)(2) and 4975(e)(7) of the IRC, the issues
addressed in the TAM also implicate the fiduciary
provisions under Title I of ERISA. As a result, the department
has received a number of inquiries as to how the department's
analysis of the fiduciary provisions under Title I
comports with the Service's interpretation of Treasury
regulations, as reflected in the subject TAM. Inasmuch
as the department's analysis under Title I differs from
the Service's interpretation under the Code, we request
that the Service reconsider its views on this matter. |
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Information
Letter
01/19/95
Venus Conklin |
Guidance regarding the qualified
medical child support order (QMCSO) provisions of ERISA.
The provisions to which you refer were part of COBRA,
which also added related provisions to the Social
Security Act. |
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Information
Letter
08/11/94
Judith McCormick |
Guidance regarding an editorial
entitled Special Analysis, Perspectives on the 'Float'
Issue, which appeared in the American Banker's
Association January 1994 edition of the Trust Letter.
Specifically, an apparent misunderstanding in the
editorial regarding prohibited self-dealing by banks
that serve as fiduciaries to employee benefit plans
under ERISA. |
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Information
Letter
03/13/86
John N. Erlenborn
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Guidance regarding the interplay
between the fiduciary responsibility provisions of ERISA
and pension plan terminations. Specifically, questions
regarding the extent to which ERISA’s fiduciary duty
rules would apply to the decision to terminate a pension
plan and activities undertaken pursuant to that
decision. |
