ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

Opinions by Subject

A | B | C | D | E | F | G | H-I | J-K-L | M | N-O | P | Q | R | S | T-U | V-W-X-Y-Z

Index | A

		ACCIDENT AND DEATH BENEFIT FUND
75-47		as constituting employee welfare benefit plan
		ACCIDENT INSURANCE PURCHASED WHEN RENTING AN AUTOMOBILE
81-77A		as not constituting an employee welfare benefit plan
		ACCOUNTANT, UNLICENSED
76-93		discussion of status as qualified public accountant for purposes of ERISA
97-23A		ACCOUNTING SERVICES
		see also 'CLASS ACTION LITIGATION, SETTLEMENT OF' index heading
		ACCOUNTING SERVICES NECESSARY FOR THE ESTABLISHMENT OR OPERATION OF THE PLAN
95-17A		prior DOL guidance with respect to
78-20A		ACCRUAL OF BENEFITS, METHOD OF DETERMINING
		ACQUIRING EMPLOYER
76-94A		obligations of with respect to pension plan sponsored by predecessor employer
		ACQUISITION
98-06A		definition of
81-33A		generally
		ACQUISITION OF EMPLOYER SECURITIES
75-100 97-25A		generally
		ACQUISITION OF REAL PROPERTY AND LEASE BACK
77-01A		prohibited transactions
77-01A		statutory exemptions
		ACQUISITION, SALE OR LEASE OF QUALIFYING EMPLOYER REAL PROPERTY
84-20A		prohibited transactions
		ACTUARIAL ERRORS
95-24A		based on computer programming mistakes
		ADEQUATE CONSIDERATION
96-08A(FN2)		definition of
76-52		ESOP's purchase of sponsor's securities at price above market value
76-16		explanation of concept
75-141 76-88 77-30A		generally
76-132		plan's sale to sponsoring employer of developed property representing a significant portion of plan assets
96-08A		status of DOL guidance on topic of
94-37A		ADJUSTING ARRANGEMENT TO CREATE EMPLOYEE WELFARE BENEFIT PLAN SUBJECT TO ERISA
		ADMINISTRATIVE EXPENSES, PAYMENT OF
		see PAYMENT OF REASONABLE ADMINISTRATIVE EXPENSES AND PAYMENT OF BENEFITS index heading
		ADMINISTRATIVE SERVICES
97-23A		fiduciary's choice of as a factual matter
		see also SERVICE PROVIDER index heading
		ADMINISTRATOR
95-24A(FN4)		definition of
88-06A		discussion of
83-43A		generally
		ADOPTED CHILDREN
		definition of
95-18A		being placed for adoption
95-18A 95-18A(FN4)		child
95-18A		dependent
95-18A		under the IRC
95-18A(FN2)		group health plan
95-18A		placement for adoption
		requirements under ERISA with respect to
95-18A		children born outside of the United States
95-18A		children of retired participants
95-18A		effective dates of ERISA requirements
95-18A		generally
95-18A		payment of birth expenses
95-18A		as evidence of legal obligation to support the child
95-18A		as not determinative of legal obligation to support the child
95-18A		birth expenses
95-18A		same coverage required
95-18A		expenses of the birth mother
95-18A		expenses incurred prior to the assumption of the support obligation
95-18A/b>		children born prematurely or with unusual medical needs
95-18A		health maintenance organizations (HMO)
95-18A		where government assistance exceeds 50% of the child's support
95-18A		dependent, definition of
94-01A(FN1)		AD VALOREM TAXES
		ADVISORY OPINION 80-03A
81-02A		request for clarification of
		ADVISORY OPINION 82-02A
83-08A		request for reconsideration of
		ADVISORY OPINION 82-50A
84-31A		reaffirmation of DOL conclusion reported in
		ADVISORY OPINION 83-36A
85-03A		revocation of
		ADVISORY OPINION 90-11A
94-37A		DOL opinion that subject arrangement is not an employee welfare benefit plan
94-37A(FN2)		superseded by subsequent advisory opinion
		ADVISORY OPINION 95-06A
96-05A		request for reconsideration or clarification of
		ADVISORY OPINION 97-14A
98-08A		request for reconsideration of
		AFFILIATE
85-28A		application of concept to particular fact pattern
		AFFIRMATIVE ACTION FUND
77-89A		as constituting neither employee pension benefit plan nor employee welfare benefit plan
		AFFIRMATIVE ACTION PROGRAM
75-04		as not constituting an employee welfare benefit plan
		AGENCY OR INSTRUMENTALITY
94-01A 94-02A 95-21A 97-26A		absence of definition of
94-01A 94-02A 95-21A 97-05A		absence of regulatory guidance regarding definitions of
94-21		center for learning and literacy as
94-01A 94-02A 95-21A		determination made based on facts and circumstances
94-19A		factors considered with respect to
97-02A		facts establishing status as
97-05A		generally
96-07A		governmental involvement exceeding mere regulatory level
		housing authority as
		department of housing and urban development
94-01A(FN3)		statements of as evidence of governmental status
		IRS
94-02A		guidance from
96-07A		mixed ownership government corporation as
		relationship between entity and government
94-38A		analysis of particular fact pattern
		see also GOVERNMENTAL PLANS index heading
97-05A		terms undefined in ERISA
		AIRLINE PILOTS
95-28A		severance plan covering
		AIRLINE PILOTS ASSOCIATION
		employee organization
94-22A 94-23A 94-24A 94-25A 94-26A		definition of
		employee welfare benefit plan
94-22A 94-23A 94-24A 94-25A 94-26A		definition of
94-22A 94-23A 94-24A 94-25A 94-26A		for purposes of particular fact pattern, assumed to be employee organization
		group or group-type insurance programs
94-22A 94-23A 94-24A 94-25A 94-26A		sponsor's minimal involvement in plan constitutes neither establishment nor maintenance of the plan
94-22A 94-23A 94-24A 94-25A 94-26A		DOL guidance with respect to (29 CFR 2510.3-1(j))
94-22A 94-23A 94-24A 94-25A 94-26A		regulatory text
94-22A 94-23A 94-24A 94-25A 94-26A		DOL position regarding
94-22A 94-23A 94-24A 94-25A 94-26A		factors considered in applying concept
94-22A 94-23A 94-24A 94-25A 94-26A		application to particular fact pattern
		enthusiastic
94-22A(FN1) 94-23A(FN2) 94-24A(FN1) 94-25A(FN1) 94-26A(FN1)		prior DOL guidance indicating that use of term is evidence of endorsement
		arranged
94-22A(FN1) 94-23A(FN2) 94-24A(FN1) 94-25A(FN1) 94-26A(FN1)		prior DOL guidance indicating that use of term is evidence of endorsement
		Labor Management Relations Act
94-22A 94-23A 94-24A 94-25A 94-26A		relationship between ERISA and
94-22A 94-23A 94-24A 94-25A 94-26A		Labor-Management Reporting and Disclosure Act of 1959
		ALABAMA
94-38A		entity established under laws of as governmental plan
		ALCOHOL AND DRUG ABUSE, TREATMENT OF
88-04A		as constituting employee welfare benefit plan
		ALTERNATE PAYEE
94-28A		considered a beneficiary
94-28A		qualified domestic relations order
		see also QUALIFIED DOMESTIC RELATIONS ORDER index heading
		ALTERNATIVE ENFORCEMENT MECHANISMS
96-03A		considered a beneficiary
82-01A		AMBIGUOUS PLAN TERMS, INTERPRETATION OF
		AMBULANCE PERSONNEL
		see GOVERNMENTAL PLAN index heading
		AMENDMENT (CHURCH PLAN)
93-03A(FN1)		DOL suggestion that the plan document be modified to state that the plan is not subject to certain provisions of ERISA, unless an election has been made under 410(d)
		AMENDMENT OF GROUP ANNUITY CONTRACT
79-79A		prohibited transactions
		ANTI-ASSIGNMENT RULE
81-02A		exception to
81-02A		court decrees in divorce proceedings
		ANTI-ASSIGNMENT RULE
95-24A		description of
95-24A		exceptions to
		termination of multiemployer plan
		distribution of plan assets to employers
94-39A		application of standards to particular fact pattern
94-39A		fiduciary considerations, generally
		ANXIETY, TREATMENT OF
88-04A		as constituting employee welfare benefit plan
		APPALACHIAN REGIONAL COMMISSION
94-19A		as governmental plan
		APPRENTICESHIP AND TRAINING FUND
79-72A		prohibited transactions
79-72A		statutory exemptions
		APPRENTICESHIP AND TRAINING PLANS
76-03		fiduciary insurance
94-14A		referring to
76-03		reasonable compensation
		APPRENTICESHIP CONTEST FUND
78-12A		as not constituting an employee welfare benefit plan
		APPRENTICESHIP PROGRAMS
77-90A 98-01A		as employee welfare benefit plan under ERISA
		APPRENTICESHIP AND OTHER TRAINING PROGRAMS
79-01A		as constituting an employee welfare benefit plan
79-02A		as not constituting an employee welfare benefit plan
79-01A		as not constituting an industry advancement program
99-09A		APPRENTICESHIP TRAINING FUND
		ARBITRATOR
78-14A 79-66A 81-50A 82-42A		as fiduciary
		ARBITRATION
		see WITHDRAWAL LIABILITY index heading
		ARRANGED
94-22A 94-23A 94-24A 94-25A 94-26A		use of term as evidence of endorsement of plan
94-22A(FN1) 94-23A(FN2) 94-24A(FN1) 94-25A(FN1) 94-26A(FN1)		prior DOL guidance with respect to
82-35A 82-43A 82-60A		ARRANGEMENT PROVIDING WELFARE BENEFITS RATHER THAN PENSION BENEFITS
		ARRANGEMENT SOLICITING PARTICIPATION BY THE PUBLIC RATHER THAN EMPLOYEES
75-08		as not constituting an arrangement established or maintained by an employer or employee organization
01-09A		ASSET ALLOCATION SERVICES
		ASSETS
76-98		disposition of upon termination of plan
93-14A		ASSETS OF THE PLAN
95-24A		anti-inurement rule
95-24A		description of
95-24A		exceptions to
		application of concept to employee welfare benefit plan
95-24A		exclusive purpose
95-24A		fiduciary standards, and
		see also PLAN ASSETS index heading
81-21A		shall be held in trust
		ASSET TRANSFER FROM WELFARE PLAN TO PENSION PLAN
84-01A 84-02A		prohibited transactions
01-09A		ASSIGNMENT OR ALIENATION
80-03A 84-02A		decrees entered in divorce proceedings
		ASSOCIATED WITH
93-01A 93-03A 94-05A 94-11A 94-12A 94-13A 94-15A 94-16A 94-18A 94-36A		discussion of phrase (church plan)
93-01A 93-03A 94-13A 94-15A 94-16A 94-18A 94-36A		application of concept (church plan)
79-37A		ATTRIBUTION RULE
83-21A		AUDITED FINANCIAL STATEMENTS
		AUDIT REQUIREMENT
		see REPORTING REQUIREMENTS index heading