Advisory OpinionsRequests for interpretations and other rulings under Title 1 of ERISA are handled by the Office of Regulations and Interpretations under the provisions established by ERISA Procedure 76-1. The office answers inquiries from individuals and organizations in the form of advisory opinions, which apply the law to a specific set of facts, or information letters, which merely call attention to well established principles or interpretations. Index in XML Format | Data Dictionary 2012 Advisory Opinions |
|
AO/Date/Reference |
Recipient |
Description of Request |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2012-06A |
Randal Yoshida |
Whether the Hawaii Laborers’ and Employers’ Cooperation and Education Trust Fund, a fund established and operated as a labor management cooperation committee under section 302(c)(9) of the Labor Management Relations Act of 1947, as amended, 29 U.S.C. § 186(c)(9), is an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2012-05A |
Brian Berglund |
Whether the requirements for "qualifying employer real property" under ERISA section 407(d)(4)(A) are satisfied when a single parcel of real property is contributed to or sold by a pension plan such that section 408(e) of ERISA would be available for such transaction. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2012-04A |
Robert Toth |
Whether a retirement savings program marketed by 401(k) Advantage LLC (Advantage) as a multiple employer plan would be a single “employee benefit plan” within the meaning of ERISA section 3(2) where multiple unrelated employers adopt the Plan to provide retirement benefits to their employees. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2012-03A |
Mark Sletto |
Whether an arrangement to be established by National Retirement Plan, Inc. (NRP) to merge unrelated abandoned individual account plans would constitute an “employee pension benefit plan” within the meaning of ERISA section 3(2). |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2012-02A |
Sandy Friess |
Whether the status of a “safe harbor” 403(b) plan under 29 C.F.R. 2510.3-2(f) would be adversely affected if the employer makes “matching” contributions into another pension plan based on the employees’ salary deferrals to the 403(b) plan. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2012-01A |
Dannel Malloy |
Whether the status of the Group Health Plan for Employees of the State of Connecticut as a "governmental plan" within the meaning of section 3(32) of ERISA would be adversely affected if the State permitted participation by certain private nonprofit employers who perform public service functions under contract with the State or receive substantial funding from governmental sources. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2011 Advisory Opinions |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
AO/Date/Reference |
Recipient |
Description of Request |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2011-10A |
Bruce Cooper |
Whether certain cash contributions to a pension plan by the Cement and Concrete Workers District Council Labor Management Cooperation Trust would result in prohibited transactions under section 406 of ERISA and section 4975 of the Code. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2011-09A |
Timothy Berry |
Whether PTE 80-26 provides relief for an indemnification agreement between an IRA owner and a broker where such agreement is required in order for the IRA to engage in futures trading. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2011-08A |
Melanie Franco Nussdorf |
Whether PTE 86-128 provides relief for covered transactions engaged in by any person who is a fiduciary solely by reason of rendering investment advice to the plan. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2011-07A |
Melanie Franco Nussdorf |
Whether Section I(a) of PTE 84-14, as amended (QPAM), is satisfied in the context of a stable value program where a stable value manager is responsible for negotiating stable value wrap contracts with various banks or insurance companies. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2011-06A |
Kathleen Ziga |
Whether ERISA section 406(b) violations occur if an investment manager for various pension plans executes securities transactions with certain brokerage firms that have a remote relationship to the investment manager through their corporate parent, and related issues concerning the applicability of PTE 84-14, as amended (QPAM). |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2011-05A |
James Dudley Hyde |
Whether a welfare benefit plan may provide wellness benefits to current plan participants by using demutualization proceeds attributable to premium payments made by former participants for an insurance contract that gave rise to the plan's receipt of the proceeds. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2011-04A |
William Adams |
Whether a prohibited transaction under Code section 4975(c)(1) occurs if an individual causes his IRA to acquire a promissory note from a third-party bank where he and his wife are obligors on the note. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2011-03A |
Stephen Waller |
Whether a domestic relations order issued under tribal law by a Family Court of the Navajo Nation would be a "judgment, decree, or order…made pursuant to State domestic relations law," for purposes of the QDRO provisions in ERISA section 206(d)(3). |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2011-02A |
Philip Payne |
Whether the Depawix Health Resources, Inc. employee welfare benefit plan and the Green Cross Managed Health System health benefits program are multiple employer welfare arrangements within the meaning of ERISA section 3(40), and whether ERISA section 514(a) precludes the State of Florida from applying its insurance laws and regulations to those entities and programs, or to any persons who sell or market them in Florida. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2011-01A |
Edward Wender |
Whether the Custom Rail Employer Welfare Trust Fund, which is a "multiple employer welfare arrangement" within the meaning of ERISA section 3(40), is "fully insured" within the meaning of ERISA section 514(b)(6). |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2010 Advisory Opinions |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
AO/Date/Reference |
Recipient |
Description of Request |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2010-01A |
Steven
Kronheim |
Whether the TIAA "Traditional Annuity" is a fully allocated contract for annual reporting purposes within the meaning of 29 C.F.R. § 2520.104-44(b)(2) and the Form 5500 Instructions. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2009 Advisory Opinions |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
AO/Date/Reference |
Recipient |
Description of Request |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2009-04A |
Marcia Wagner |
Whether target-date or lifecycle mutual funds constitute "plan assets" of investing employee benefit plans or whether the investment advisers to such mutual funds are fiduciaries to the investing plans under ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2009-03A |
Timothy Berry |
Whether an IRA owner's granting to a broker of a security interest in assets held in his non-IRA accounts to cover potential indebtedness of an IRA established with the broker would result in prohibited transactions under Code section 4975. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2009-02A |
Seymour Goldberg |
Whether an estate plan would give rise to a prohibited transaction under Code section 4975 if it is designed to use permissible minimum distributions from an IRA to fund a Trust, which is not a plan subject to fiduciary obligations under Title I of ERISA or the Code but is a disqualified person with respect to the IRA under Code section 4975, and where the beneficiary of the Trust is the IRA owner's grandson and Trustee of the Trust is the IRA owner's son who is entitled under applicable state law to receive statutory trustee commissions from the Trust. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2009-01A |
Donald Myers |
Whether a trust company's use of deposit accounts of its banking affiliate for investment of cash of certain bank collective investment funds would violate section 406(b)(3) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2008 Advisory Opinions |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
AO/Date/Reference |
Recipient |
Description of Request |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2008-08A |
Bruce McNeil |
Whether, in the case of a plan covering a "controlled group of corporations" or a "group of trades or businesses under common control" within the meaning of section 414(b) and (c) of the Internal Revenue Code (Code), filing a single registration statement for the plan will satisfy the alternative method of compliance in 29 C.F.R. § 2520.104-23 for the participating employers. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2008-07A |
Tim Casey |
Whether a proposed arrangement offered by the Chamber of Commerce in Bend, Oregon would be a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of ERISA, and whether such an arrangement would itself be an employee welfare benefit plan within the meaning of section 3(1) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2008-06A |
Joanne Moak |
Whether, after all outstanding claims for benefits have been satisfied, the Trust may be amended to permit its surplus assets to be transferred, in accordance with the terms of the trust document, to a charitable organization that is not a party in interest. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2008-05A |
David Chavern |
This letter addresses the prudence and exclusive purpose requirements of ERISA as they relate to the expenditure of plan assets on organizing and collective bargaining-related activities. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2008-04A |
Michael Lawson |
Whether proposed arrangements by a U.S. bank for maintaining the indicia of ownership of "plan assets" held by foreign pooled investment funds would be in compliance with the requirements of ERISA section 404(b). |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2008-03A |
Ginni Hain |
Whether ERISA would preempt an action by a State Medicaid Agency to recover Medicaid benefit payments made on behalf of individuals who are also participants in ERISA-covered private health insurance plans that require prior authorization for covered health care items or services. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2008-02A |
Eugene Scalia |
Whether section 514(a) of ERISA preempts a Kentucky state law that requires an employer to obtain written consent before withholding amounts from an employee's wages for contribution to an ERISA-covered group health or other welfare benefit plan. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2008-01A |
Stephen Saxon |
Whether the definition of Affiliate in the Underwriter Exemptions includes an entity that is an affiliate of an Affiliate of a member of the Restricted Group as those terms are defined in the Underwriter Exemptions. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2007 Advisory Opinions |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
AO/Date/Reference |
Recipient |
Description of Request |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2007-07A |
Thomas Donohue |
This letter addresses the impermissible use of pension plan assets to further public policy and political activities through proxy resolutions that have no connection to enhancing the value of a plan’s investment in a company, further clarifying the application of Interpretive Bulletin 94-2 (29 CFR § 2509.94-2). |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2007-06A |
Edward Wender |
Whether the Custom Rail Employer Welfare Trust Fund is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA, and whether it is a "multiple employer welfare arrangement" (MEWA), within the meaning of section 3(40), that is "fully insured" within the meaning of section 514(b)(6)(A) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2007-05A |
Catherine Cortez Masto |
Whether an employee benefit arrangement sponsored by Payroll Solutions Group Limited constitutes a "multiple employer welfare arrangement" within the meaning of section 3(40) of ERISA subject to regulation under the insurance laws of the State of Nevada pursuant to section 514(b)(6) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2007-04A |
J. Jerome Coogan |
Whether reimbursements of certain monies by a training plan to local unions that are parties in interest to such plan would be a prohibited transaction under ERISA section 406. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2007-03A |
John Cleary |
Whether a U.S. branch of a foreign bank qualifies as a "bank or trust company" for purposes of exemptions provided under ERISA section 408(b)(8) and PTE 91-38. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2007-02A |
Melanie Franco Nussdorf |
Whether the 10% test applicable to pooled investment vehicles under the QPAM class exemption (84-14) does not require consideration of any underlying plan investors in a pooled fund investing in another pooled fund. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2007-01A |
Melanie Franco Nussdorf |
Whether transactions between a broker-dealer and a separate account managed by a QPAM under a 401(k) plan fail to satisfy section I(a) of PTE 84-14 where plan participants investing in such account receive investment allocation advice from a subsidiary of the broker-dealer. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2006 Advisory Opinions |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
AO/Date/Reference |
Recipient |
Description of Request |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2006-09A |
Edward Appelt |
This advisory opinion concludes that a self-directed IRA‘s investment in notes of a corporation, a majority of whose stock is owned by the son-in-law of the IRA owner, would be a prohibited transaction under the Internal Revenue Code. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2006-08A |
Donald Myers |
Whether a fiduciary of a defined benefit plan may, consistent with the requirements of section 404 of ERISA, consider the liability obligations of the plan and the risks associated with such liability obligations in determining a prudent investment strategy for the plan. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2006-07A |
Stephen Saxon |
Whether Chevy Chase Trust Company (CCTC) would be considered a bank, and whether certain collective investment funds for which CCTC acts as trustee would be considered to be maintained by a bank for purposes of PTE 91-38. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2006-06A |
F. Jefferson Bragdon |
Whether the prohibition on the payment of sales commissions in PTE 77-3 applies to the payment of 12b-1 Fees by a proprietary mutual fund to an unrelated broker. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2006-05A |
Alice League |
Whether certain employee benefit programs of the Federal Reserve System are excluded from the requirements of Title I under section 4(b)(1) of ERISA as "governmental plan[s]" within the meaning of section 3(32) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2006-04A |
Charles Blitman |
Regarding the application of ERISA to trustees' amendment of a plan to permit a retroactive contribution to the plan fund on behalf of an owner of a corporation that contributes to the fund as an employer. Whether such owner who performed work for his own corporation that would otherwise be covered by a collective bargaining agreement if he were not a "supervisor" under federal labor law is an "employee," within the meaning of section 3(6) of ERISA, for purposes of participation under the plan. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2006-03A |
Seymour Goldberg |
PTE 92-6 covers the sale, by an employee benefit plan, of a second to die life-insurance policy to two participants who are husband and wife and who are the insured under the policy. The letter also clarifies that the conditions of PTE 92-6 remain the same despite the amendments to the Internal Revenue Code regarding the tax treatment of certain life-insurance policies distributed from employee benefit plans. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2006-02A |
James McLeod |
Whether the transfer of residual assets from a terminated MEWA that is also a plan to a VEBA that provides health and life insurance benefits to the employees of the entity that sponsored both the MEWA and the VEBA constitutes an improper inurement of plan assets for the benefit of an employer in violation of section 403, or a prohibited transaction under section 406. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2006-01A |
Debra Buchanan |
Whether a lease by a company (LLC) 49% owned by an IRA to a company (S) which is a disqualified person with respect to that IRA is a prohibited transaction where the manager of the LLC is an officer of S. Whether 29 CFR 2509.75-2 makes the transaction an indirect prohibited transaction and whether it makes the transaction a violation of the Internal Revenue Code's exclusive benefit rule. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005 Advisory Opinions |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
AO/Date/Reference |
Recipient |
Description of Request |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-25A |
Andrew Ky Haynes |
Whether the Tennessee Independent Colleges and Universities Association Benefit Consortium, Inc. Health Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA that is maintained by a "group or association of employers" within the meaning of section 3(5) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-24A |
Rodney Opsal |
Whether the Wisconsin Association of Independent Colleges and Universities Association Benefits Consortium, Inc. Health Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA that is maintained by a "group or association of employers" within the meaning of section 3(5) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-23A |
Michael Stapley |
Whether a financial consultant hired by a participant in a 404(c) plan to provide investment advice or management is a fiduciary and provides investment advice within the meaning of section 3(21) when he advises the participant to take a withdrawal in order to invest the assets in an investment not available under the plan, and whether the advisor engages in a prohibited transaction if the recommended investment pays an additional fee to the advisor. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-22A |
Andree St. Martin |
Whether each division of a separate account would itself be a "separate account" as defined in section 3(17) of ERISA where the income, gains and losses attributable to the assets of each division, whether or not realized, are credited to or charged against the assets invested in that division and not to the assets of any other division or to the insurer’s general account and without regard to other income, gains or losses of other divisions or the insurer’s general account. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-21A |
Linda Knudsen |
Whether the status of the Utah Transit Authority Hourly Employees Retirement Plan as a "governmental plan" within the meaning of section 3(32) of ERISA would be adversely affected if it were amended to allow two transit authority employees to continue to participate while on leave of absence to perform duties as full-time elected officials of the labor union representing transit authority employees who participate in the Plan. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-20A |
Alden Bianchi |
Whether the Dunkin' Donuts Franchisee & Distribution Center Health Plan is a MEWA as defined in ERISA section 3(40) and whether it is "fully insured" within the meaning of ERISA section 514(b)(6)(d). |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-19A |
Andree St. Martin |
Regarding the application of the significant participation test in 29 CFR § 2510.3-101(f) to an investment in an entity by a wholly owned subsidiary of an insurer's general account which holds plan assets for purposes of determining whether that entity holds plan assets. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-18A |
Charles Brown |
Whether section 514(a) of ERISA preempts amendments to the Washington State Insurance Code that provide for a premium tax and high-risk pool assessment to be paid by self-funded MEWAs. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-17A |
Aaron Krakow |
Whether participation by five employees of the Massachusetts Public Employees Fund would adversely affect the status of the Fund as a governmental plan under section3(32) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-16A |
Dr. Gary Conant |
Regarding the claims procedure regulation at 29 CFR 2560.503-1(h)(3) which requires the plan's named fiduciary deciding an appeal of a group health claim denied based on a medical judgment to consult with a physician or other health care professional that is licensed, accredited or certified to perform specified health services consistent with State law. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-15A |
Jared Kawashima |
Whether the Painting Industry of Hawaii Labor Management Cooperation Trust Fund is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-14A |
Jared Kawashima |
Whether the Hawaii Tapers Market Recovery Trust is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-13A |
Richard Ervin |
Whether section 514(a) of ERISA would preempt the application of certain leave substitution provisions in the Washington State Family Care Act to the Northwest Airlines, Inc. Sick and Occupational Injury Leave Plan for Employees. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-12A |
Jacob Barsottini |
Whether a program of benefits offered by Wings for Christ would be an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA and whether such program would be subject to state insurance regulation as a MEWA within the meaning of ERISA section 3(40). |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-11A |
Chris Hastings |
Whether a registered representative of a broker-dealer who provides brokerage services to the customers of a credit union may also provide brokerage services to the credit union's participant-directed 401(k) plan, provided that the representative does not provide investment advisory or management services to the plan. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-10A |
Sandra Faulkner |
When fees received by a bank or an affiliate, in connection with investments in certain mutual funds by IRAs or other qualified retirement plans, are offset against management fees charged by the bank to the plans, would the receipt and offset avoid prohibited transactions under Code section 4975(c)(1)(E) or (F)? |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-09A |
Donald Myers |
Whether in-kind investments in a bank collective investment fund are covered by ERISA section 408(b)(8), if the stated conditions are met. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-08A |
Joel Mintzer |
Whether certain distributions from insurance companies to their policyholders are "plan assets." |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-07A |
Neal Childers |
Whether the status of the Georgia State Health Benefit Plan as a "governmental plan" within the meaning of section 3(32) of ERISA would be adversely affected if it were extended to cover the employees of certain federally qualified health centers in the State of Georgia. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-06A |
Larry Brand |
Whether accidental death and dismemberment benefits are subject to the requirements in 29 C.F.R. § 2560.503-1 for "disability benefits" or whether they are "other" welfare benefits subject to the general claims procedure provisions of 29 C.F.R. § 2560.503-1. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-05A |
Patrick O'Connell |
Regarding the provisions in ERISA § 514(b)(8) and ERISA § 609(b) on State causes of action to obtain reimbursement for their Medicaid programs from ERISA plans. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-04A |
Norma Sharara |
Whether a plan may invest in a mutual fund when one of the plan's trustees is the president, CEO, and significant shareholder of the mutual fund's investment advisor. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-03A |
Frank Sabatino |
Application of the definition of a "related group of plans" for purposes of the wholly-owned exception of the plan assets regulation at 29 CFR 2510.3-101. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-02A |
Michael Conger |
Regarding the Schedule A (Form 5500) requirements for reporting fees and commissions paid to brokers, agents and other persons directly or indirectly attributable to policies or contracts placed or retained with or by an ERISA-covered employee benefit plan. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2005-01A |
Neal Childers |
Whether Georgia's Agricultural Commodities Commissions are "agencies" or "instrumentalities" of the State of Georgia so that inclusion of their employees would not adversely affect the status of Georgia's State Health Benefit Plan as a "governmental plan" within the meaning of section 3(32) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2004 Advisory Opinions |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
AO/Date/Reference |
Recipient |
Description of Request |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2004-11A |
Lauren
Licastro |
Whether the Pittsburgh Mercy Health System Cash Accumulation Plan, the Pittsburgh Mercy Health System 401(k) Savings Plan, and the Mercy Life Center Corporation Pension Plan are "church plans" within the meaning of section 3(33) of ERISA, that are excluded from Title I coverage by ERISA section 4(b)(2). |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2004-10A |
Richard
Brickson |
Whether the May Department Store Company’s vacation pay program is an "employee welfare benefit Plan "within the meaning of section 3(1) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2004-09A |
Thomas
Schendt |
Concerning the application of the prohibited transaction provisions under section 4975(c) of the IRC, to certain contributions to health savings accounts. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2004-08A |
Barry Frederick |
Whether the Denny's, Inc. Vacation Pay Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2004-07A |
William Mrozowski |
Non-depository, state chartered trust company that is a wholly-owned subsidiary of a bank holding company and is subject to regular examination and supervision by the Federal Reserve System, is exempt from certain bonding requirements in section 412 of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2004-06A |
Lisa Belenky |
Whether a program established by SEIU Local 616 to provide a small monetary payment to beneficiaries of deceased members is a "remembrance fund" within the meaning of 29 C.F.R. § 2510.3-1(g), and, therefore, exempt from coverage under Title I of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2004-05A |
William Charyk |
Whether the execution of a securities transaction between a plan and party in interest through an alternative trading system constitutes a prohibited transaction under ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2004-04A |
Steven Sacher |
Whether an amendment of defined benefit plan reducing future benefit accruals will affect the grandfathered status under OBRA '87 of a floor offset arrangement of which the defined benefit plan is a part with a stock bonus plan. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2004-03A |
David Thompson |
Whether the International Brotherhood of Electrical Workers Local No. 150 Holiday and Vacation Fund is an "employee benefit plan" within the meaning of section 3(3) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2004-02A |
Terry-Lynne Lastovich |
Whether a domestic relations order that changes a prior assignment of benefits to an alternate payee to reduce the amount assigned to the alternate payee may be a qualified domestic relations order within the meaning of section 206(d)(3) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2004-01A |
Albert Goldman |
Whether the Health Fund, Legal Fund, and Paraprofessional Fund (collectively, Funds), are "governmental plan[s]," as defined in ERISA § 3(32), and, therefore, excluded from Title I coverage by § 4(b)(1) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003 Advisory Opinions |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
AO/Date/Reference |
Recipient |
Description of Request |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-18A |
Charles Spalding |
Whether the Glynn-Brunswick Memorial Hospital Retirement Plan is a "governmental plan" within the meaning of ERISA section 3(32) that is excepted from coverage under Title I by section 4(b)(1) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-17A |
Ralph Hawkins |
Whether HEWT is a single employee welfare benefit plan maintained by a "group or association of employers" within the meaning of section 3(5) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-16A |
Stephanie Gracia |
Whether the status of the LCRA Plans as "governmental plan(s)" within the meaning of section 3(32) of ERISA would be adversely affected if they were extended to cover the employees of GenTex Power Corporation. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-15A |
William Schmidt |
Whether a limited partnership in which employee benefit plans invest would be deemed a party in interest with respect to the plans under section 3(14)(G) of ERISA where the plan trustee would hold more than fifty percent of the interests in the limited partnership on behalf of the plans. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-14A |
Steven Sacher |
Whether certain stock is a qualifying employer security in connection with a proposed exchange between GM and several employee benefit plans that it sponsors. The exchange is part of a broader transaction, whereby GM plans to split-off its subsidiary, Hughes Electronics Corporation. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-13A |
Robert Sacks |
Whether the AICP Health Benefits Fund is an employee welfare benefit plan established and maintained by an employer group or association within the meaning of section 3(5) of ERISA. Also whether the Fund is a "fully insured" multiple employer welfare arrangement within the meaning of ERISA section 3(40) and section 514(b)(6)(A). |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-12A |
Albert Harberson |
Whether employees of The Council of State Governments may participate in the Kentucky Employees Retirement System without adversely affecting the status of KERS as a "governmental plan" within the meaning of section 3(32) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-11A |
Stephen Saxon |
Whether delivery of a Profile (as described in Rule 498 under the Securities Act of 1933) would satisfy the prospectus delivery requirements under ERISA section 404(c) regulations. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-10A |
Charles Smith |
Whether the reallocation of employer securities from the account of one plan participating in a master trust to the accounts of other plans participating in the master trust in exchange for interests of those plans in other assets of the same value held in the master trust would constitute an acquisition of employer securities for purposes of section 407(a) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-09A |
Gary Howell |
Whether a trust company’s receipt of 12b-1 and subtransfer fees from mutual funds, the investment advisers of which are affiliates of the trust company, for services in connection with investment by employee benefit plans in the mutual funds, would violate ERISA when the decision to invest in such funds is made by an employee benefit plan fiduciary or participant who is independent of the trust company and its affiliates. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-08A |
Stephen Kern |
Request for guidance as to the disposition of surplus assets on the termination of the Trust. Specifically, whether, after all outstanding claims for benefits have been satisfied and all surplus attributable to participant contributions has been used for the provision of benefits, the remaining surplus assets may be transferred to a charitable foundation that is not a party in interest in accordance with the terms of the trust document. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-07A |
Melanie Nussdorf |
Request for guidance concerning section V(h) of PTE 84-14 which permits certain transactions between a party in interest with respect to an employee benefit plan and an investment fund in which the plan has an interest and which is managed by a QPAM, provided that the other conditions of the exemption are satisfied. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-06A |
Donald Siegel |
Regarding the applicability of Title I of ERISA. Specifically, whether the Labor Management Construction Safety Alliance, Inc. (LMCSA) is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-05A |
Alden Bianchi |
Whether under ERISA Church is entitled to retain the demutualization award paid to Church by Principal for a group annuity contract that was purchased in connection with the termination of a retirement plan that had been established and maintained by Church. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-04A |
Robert Gallagher |
Regarding the application of ERISA to an employer’s amendment of its plan to eliminate life insurance benefits for certain retirees and the amendment of its defined benefit pension plan to add similar benefits for those retirees, and the implementation of those amendments. Specifically whether the amendments, along with their implementation, would not violate the anti-inurement, exclusive benefit and prohibited transaction provisions under ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-03A |
John Claro |
Whether, and under what circumstances, American Heartland Health Administrators, Inc. (and a selected "reinsurance company") may be subject to the provisions of ERISA, and whether compliance with a cease and desist order would cause AHHA to violate its fiduciary duty to act in accordance with the documents and instruments governing the plans. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-02A |
Lisa Bleier |
Regarding the application of ERISA to the provision of overdraft protection services, including any inherent extension of credit incident to such services, by banks, whether or not the bank exercises investment discretion over plan assets. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2003-01A |
Alan Pauw |
Whether requirements listed by ERISA § 4(c) for "deemed IRAs" apply to those added to the Plan, assuming it is a governmental plan excluded from Title I by ERISA § 4(b)(1), and whether adding "deemed IRAs" adversely affects Plan exclusion. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002 Advisory Opinions |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
AO/Date/Reference |
Recipient |
Description of Request |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-14A |
Leonard Davis |
Guidance concerning the selection of annuity providers in connection with distributions from defined contribution plans. Specifically, the application of specific requirements of Interpretive Bulletin 95-1. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-13A |
Jane Francis |
Whether the Kaiser-Hill Plans are "pension plans" within the meaning of section 3(2)(A) of ERISA, and, if the Plans should be considered pension plans, whether they are so-called "top hat" plans under ERISA sections 201(2), 301(a)(3), and 401(a)(1). |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-12A |
Seymour Goldberg |
Concerning the applicability of PTE 92-5, (57 FR 5019, February 11, 1992), to a transfer of a life insurance contract by a participant to his or her employee benefit plan. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-11A |
Neil Lipton |
Whether the Communications Workers of America, Local 1180 Members' Annuity Fund remains a "governmental plan" if it extends eligibility to its trustees, who are Local 1180 officers, and accepts contributions for any trustee whom Local 1180 employs, since the Fund otherwise exclusively covers government employees of NYC and related public employers whose bargaining agreements require them to provide all contributions currently received by the Fund. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-10A |
Ian Lanoff |
Whether two UC pension plans adversely affect exclusion from Title I of ERISA as "governmental plans" by awarding service credits and transferring account balances connected with about two years when UC San Francisco Medical Center transferred a group of employees, now reemployed by the Medical Center and again participating in UC plans, to employment with the Medical Center's now-terminated, private sector joint venture with Stanford University and to coverage by the joint venture's private sector pension plans. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-09A |
Michael Scaraggi |
Application of the "governmental plan" definition in section 3(32) of ERISA to the Port Authority PBA Welfare Fund for purposes of the coverage exclusion in section 4(b)(1) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-08A |
Michael Crabtree |
Whether indemnification and limitation of liability provisions in a plan's service provider contract would violate the fiduciary provisions of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-07A |
Ronald Richman |
Application of the substantial business purpose test in paragraph (c) of 29 CFR 2510.3-37, for purposes of the definition of a "multiemployer plan" in ERISA Sec. 3(37). |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-06A |
Larry Savell and Richard Maples, Trustees |
Application of Sec. 404(a)(1) of ERISA where trustees of a Taft-Hartley multiemployer plan, as the sole parties authorized under the trust agreement to establish delinquent contribution procedures, did so, but where different delinquent contribution procedures were subsequently agreed to in a collective bargaining agreement that the trustees were not party to. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-05A |
Melanie Nussdorf |
Whether the prohibition in PTE 77-4 (42 FR 18732, April 8, 1977) on sales commission payments would apply to commissions paid by a plan to an independent broker who executes the plan’s purchase or sale of shares of open-end investment companies registered under the Investment Company Act of 1940 through a securities exchange. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-04A |
Wallace Starke |
Application of Sec. 408(e) of ERISA to certain transactions between a plan and various personal trusts and estates sharing a common trustee with the plan. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-03A |
Alsee McDaniel |
Application of Sec. 206(d) of ERISA with respect to the Mississippi Department of Human Services, Division of Child Support Enforcement. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-02A |
Richard Steinburg Employee Benefit Plans Expert Panel, Dept. of Labor Liaison Task Force, AICPA |
When participant loan repayments withheld from employee wages by an employer become plan assets subject to the prohibited transaction rules of section 406 of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2002-01A |
Melanie Nussdorf, |
Application of the "venture capital operating company" definition for purposes of the plan assets regulation at 29 CFR 2510.3-101. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2001 Advisory Opinions |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
AO/Date/Reference |
Recipient |
Description of Request |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2001-10A |
James Winn |
Application of ERISA Secs. 408(b)(2) and 408(b)(6) to the provision of trustee services by Laurel Trust Company to two defined benefit plans which it sponsors and the payment by the plans of trustee fees in connection with those services. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2001-09A |
William Schmidt |
Application of ERISA Sec. 406(b) to certain transactions involving the provision of investment advice and discretionary services with regard to asset allocation for participants in participant-directed defined contribution plans. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2001-08A |
Karen Tyner |
Application of the definition of "governmental plan" in Sec. 3(32) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2001-07A |
Alan Cabral |
Application of the definition of "governmental plan" in Sec. 3(32) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2001-06A |
Lee Sapienza |
Application of ERISA Sec. 206(d)(3) to income withholding notices issued by DSCE or a county child support enforcement agency operating under DSCE guidelines. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2001-05A |
Denise Clark |
Application of ERISA Secs. 403, 404 and 406 to an amendment to provide for the payment of certain federal tax obligations that arise as a result of the Fund’s provision of domestic partner coverage and an additional gross-up benefit to participants who elect domestic partner coverage. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2001-04A |
John Mossberg |
Whether the subject plan is maintained by a "group or association of employers" for purposes of the definition of "employer" in Sec. 3(5) of ERISA. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2001-03A |
Theodore Groom |
Whether certain individual retirement annuities and tax deferred annuities that are otherwise exempt from coverage under Title I of ERISA by virtue of DOL regulations at 29 CFR 2510.3-2(d) and (f) would remain exempt if the employer as the contract holder (1) votes on the proposed plan of demutualization and (2) selects an allocation method for distributing the demutualization proceeds among the employees covered under the group contract. See also Information Letter to Theodore R. Groom dated 02/15/01. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2001-02A |
Theodore Groom |
Application of the definition of a "fiduciary" in certain circumstances relating to the allocation of demutualization proceeds. See also Information Letter to Theodore R. Groom dated 02/15/01. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2001-01A |
Carl Stoney, Jr. |
The application of Title I of ERISA to the payment by plans of expenses relating to tax-qualification. See hypothetical examples. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||