ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

Opinions by Subject

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Index | C

		CAFETERIA PLAN
96-12A		favorable tax treatment
96-12A		circumstances under which would not be considered a
		employee welfare benefit plan
96-12A(FN3)		flexible spending account, amending arrangement to create
96-12A		plan assets, as constituting
96-12A		29 CFR sec. 2510.3-102
96-12A(FN4)		DOL non-enforcement policy
96-12A		segregating from employer's general assets
96-04A 96-12A		referencing
		CALIFORNIA NON-PROFIT CORPORATION
94-36A		as church plan
		CALIFORNIA UNCLAIMED PROPERTY STATUTE
		see UNCLAIMED PROPERTY STATUTES index heading
94-36A		CANON LAW
		CASH BALANCE PLAN
94-42A(FN2) 94-42A(FN4)		as adversely affecting participants in particular plan
		CASH PAYMENTS TO NEEDY EX-EMPLOYEES
79-07A		as constituting neither pension nor welfare benefit plan
		CASH VALUE ELEMENT OF SPLIT-DOLLAR LIFE INSURANCE POLICY
92-22A		plan assets
		CAUSE OF ACTION
75-127		arising prior to ERISA
		CENTER FOR LEARNING AND LITERACY
94-21A		as agency or instrumentality of Urban County, Kentucky
94-21A		inclusion in plan as not affecting governmental plan status
94-39A(FN3)		CERTAIN ALLOCATIONS OF ASSETS UPON TERMINATION OF CERTAIN PENSION PLANS (403(D)(1))
94-39A		as exception to exclusive purpose rule (sec. 403(c)(1))
		CERTAIN GROUP AND GROUP-TYPE INSURANCE PROGRAMS
75-06A		limited regulatory exemption for
		CHARITABLE BENEFIT PLAN
77-24A		as constituting neither a pension plan nor a welfare plan
		CHARTER SCHOOL
		see GOVERNMENTAL PLANS index heading
		CHECKING ACCOUNTS
93-02A(FN1)		and plan assets
93-02A(FN1)		prior DOL guidance (AO 92-24)
		CHILD
		see ADOPTED CHILDREN index heading
		CHILDREN
		see ADOPTED CHILDREN index heading
		CHOSE IN ACTION
		see CLASS ACTION LITIGATION, SETTLEMENT OF index heading
		CHURCH PLANS
		alternative paradigms of applying the concept:
93-01A 93-03A 94-04A 94-05A 94-06A 94-08A 94-09A 94-10A 94-11A 94-12A 94-13A 94-15A 94-16A 94-18A 94-34A 94-36A 95-07A 95-08A 95-09A 95-10A 95-12A 95-13A 95-30A		as associated with a church, through tenets, teachings, religious bonds, and convictions;
93-01A 93-03A 94-04A 94-05A 94-06A 94-08A 94-09A 94-10A 94-11A 94-12A 94-13A 94-15A 94-16A 94-18A 94-34A 94-36A		factors considered in determining
93-01A 93-03A 94-04A 94-05A 94-06A 94-08A 94-09A 94-10A 94-11A 94-12A 94-13A 94-15A 94-16A 94-18A 94-34A 94-36A 95-07A 95-08A 95-09A 95-10A 95-12A 95-13A 95-30A		as where administration of the plan assures that a church maintains the plan
93-01A 93-03A 94-04A 94-05A 94-06A 94-08A 94-09A 94-10A 94-11A 94-12A 94-13A 94-15A 94-16A 94-18A 94-34A 94-36A		factors considered in determining
		amendment
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)
95-07A		application of concept to particular fact pattern
95-10A		church control of organization sponsoring plan
94-11A		generally
95-10A		organizational association with church
		as not including
94-05A		unrelated trades or businesses
		associated with
93-01A 93-03A 94-13A 94-15A 94-16A 94-18A 94-34A 94-36A		application of concept to particular fact pattern
93-01A 93-03A 94-05A 94-11A 94-12A 94-13A 94-15A 94-16A 94-18A 94-19A 94-34A 94-36A		discussion of
94-36A		California non-profit corporation
94-36A		canon law
96-19A		characterization of particular fact pattern
		church or convention or association of churches
94-11A 94-18A		application of standards to particular fact pattern
94-11A 94-13A 94-15A 94-18A 94-34A		civil law corporation as
94-18A		definition of
94-05A 94-06A		employee of
94-11A		factors considered in determining
94-18A 94-36A 95-09A		civil law corporation
		control
		church control of organization
93-01A 93-03A 94-04A 94-36A		application of concept to particular fact pattern
94-05A		discussion of concept
95-07A		county hospital as, where employees are only a small fraction of larger group of employees of church organization
98-05A		coverage of leased employees as affecting
		credit union
94-06A(FN3)		opportunity to join as not an ERISA plan
93-01A 93-03A 94-04A 94-05A 94-06A 94-08A 94-09A 94-10A 94-11A 94-12A 94-13A 94-15A 94-16A 94-18A 94-34A 94-36A 95-07A 95-08A 95-09A 95-10A 96-19A		definition of
95-07A 95-08A		exclusions from the definition
94-16A		unrelated trades or businesses
96-09A 96-10A 96-11A 97-01A 97-04A 97-09A 97-10A 97-13A 97-22A 98-05A		definition of under ERISA sec. 3(33) and IRC sec. 414(e) as virtually identical
		de minimus number of employees
94-10A		inclusion of 12 employees in a plan covering 213 individuals as not affecting church plan status
94-16A		inclusion of 60 employees in a plan covering 1,242 people as not affecting plan's status as
93-01A 93-03A 94-04A 94-05A 94-06A 94-08A 94-09A 94-18A 94-36A		DOL opinion with respect to this fact pattern not determinative of tax treatment under IRC
93-01A 94-06A 94-08A		DOL suggestion, with respect to particular fact pattern, that organization seek IRS guidance
		regarding Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA)
94-04A 94-05A 94-09A 94-10A 94-11A 94-12A 94-13A 94-15A 94-16A 94-18A 94-34A 95-08A 95-09A 95-10A		obligations under
94-04A		regarding employee health benefits arrangements sponsored by the organizations
95-10A		description of benefits with respect to particular fact pattern
		disclosure
93-03A 94-15A 95-10A 95-30A		DOL suggestion that plan notify participants of church plan status
96-19A		effect of church plan status with respect to Title I of ERISA
95-13A(FN3)		elections to be covered under ERISA
		elections to be covered by Title I of ERISA
94-36A(FN4)		generally
		elections to be covered by Title II of ERISA
95-07A		applicable only to pension benefit plans
95-07A		discussion of
95-07A(FN11)		effect of election on plan's status under Title I
94-10A 94-36A		generally
98-05A		elections under ERISA Sec. 4(b)(2)
94-04A 94-08A(FN2) 98-05A		elections under IRC Sec. 410(d)
94-16A		to be subject to IRC provisions on participation, vesting, and funding
95-30A(FN1) 96-18A 97-01A 97-04A 97-09A 97-10A 97-13A		elections under IRC Sec. 410(d) and ERISA Sec. 4(b)(2)
		employee of church or association or convention of churches
95-07A 95-08A 95-09A 95-10A		definition of
		employee assistance program
94-11A		generally
94-06A(FN2)		providing mental health benefits
		employee on leave
94-06A(FN3)		payments to
		employer
94-11A 94-12A 94-13A 94-15A 94-34A		church deemed as under ERISA
94-08A		excluded from coverage under ERISA
96-10A		exempt from coverage under Title I of ERISA
		factors examined in determining plan's status as
94-04A(FN3)		prior DOL guidance regarding other plans sponsored by these organizations (AO 86-19A)
94-04A(FN5)		list of plans sponsored by these organizations
94-11A		flexible benefit arrangement sponsored by
		for-profit corporation
95-07A		as church plan
94-05A		inclusion in as not affecting DOL determination of church plan status where number of employees of for-profit corporation is small compared to total number of employees in the organizations affiliated with the church
94-05A		inclusion in as not affecting IRS determination of church plan status
85-01A 85-14A 85-32A 85-35A 86-03A 86-04A 86-18A 86-19A 86-25A 91-22A 91-23A 92-09A 93-07A 93-08A 94-04A 95-02A 97-07A 97-21A(FN5) 00-02A 00-05A		generally
		group insurance programs
94-15A		regulatory exclusions
94-15A(FN5)		DOL guidance with respect to (29 CFR 2510.3-1(j))
95-07A		group of non-profit corporations as
96-19A		incorporating materials stating that entity will adhere to doctrines, disciplines, laws, rules, and regulations of religious organization
94-34A		Indiana non-profit corporation as
96-19A		as IRC 501(c)(3) organization exempt from federal incometax under IRC 501(a)
96-13A 96-17A 96-18A		language under IRC Sec. 414(e) and ERISA Sec. 3(33) substantially similar with respect to
		mental health benefits
94-06A(FN2)		provided through employee assistance program
94-11A		mental health counseling program sponsored by
94-09A		New York non-profit corporation as
93-01A		North Carolina non-profit corporation as
		official Catholic directory
94-16A(FN4) 94-16A(FN7)		DOL guidance conditioned upon organization obtaining listing in
93-01A 93-03A 94-36A		factor discussed in describing organization's tax exempt status
93-03A 94-09A 94-13A 94-15A		Pennsylvania non-profit corporation as
		Pension Benefit Guaranty Corporation
95-07A		settlement between church plan and
96-13A		plans established and maintained by a school
		plans not included in ERISA's list of plans
94-12A(FN3)		discussion of
94-12A(FN3)		payroll practices
94-12A(FN3)		safety excellence awards
94-12A(FN3)		bonuses
		general assets
94-12A(FN3)		salary continuation payments from
		premium conversion plan
94-15A(FN5)		as not included ERISA's definition of employee welfare benefit plan
94-05A(FN1) 94-09A(FN1)		prior DOL guidance with respect to certain organization
94-05A(FN6)		and with respect to pension plan sponsored by particular organization (AO 86-03A)
94-09A 95-13A		prior DOL guidance with respect to particular fact pattern (AO 91-14A)
94-12A		prior IRS guidance regarding exemption from tax
94-18A 94-34A		with respect to particular organization
93-01A 93-03A 94-04A 94-10A 94-36A		prior IRS guidance regarding organization's church plan status
96-17A 96-18A		absence of reason to disagree with IRS determination
94-04A(FN7)		specific information on IRS private letter rulings with respect to particular plans
94-09A 94-13A 94-15A		prior IRS guidance with respect to particular fact pattern
93-01A		prior PBGC guidance regarding this organization's exclusion from plan termination insurance provisions due to church plan status
		religious organization
75-27A 75-28A 75-29A		plan affiliated with as not exempt under ERISA
96-19A		sole corporate member of a nonprofit corporation
94-04A		status of such plan under Title I of ERISA
95-30A		status of under ERISA
		tax treatment under the IRC
95-30A		DOL taking no position on
96-19A		Texas nonprofit corporation as
94-18A		theological seminary as
94-10A(FN7)		title I of ERISA, plans as excluded by, save for those plans which have made the 410(d) election
		United States Catholic Conference
93-01A 93-03A 94-08A 94-09A 94-16A 94-36A		tax exemption letter issued to as covering particular church organization
97-04A		unrelated trades or businesses
95-08A		inclusion of employees of in arrangement not altering church plan status, where these employees represent only a very small fraction of employees in the larger church plan
95-08A(FN5)		statistics with respect to particular fact pattern
94-05A		voluntary employee benefits association (VEBA)
94-12A(FN3) 94-16A(FN3)		workers' compensation laws
		CHURCH OR CONVENTION OR ASSOCIATION OF CHURCHES
94-11A 94-18A		application of standards to particular fact pattern
		associated with
94-11A		discussion of phrase
94-11A 94-13A 94-15A 94-18A		civil law corporation as
94-16A 94-18A		definition of
94-11A		factors considered in determining
94-05A 94-06A		generally
75-47		CHURCH PLAN VERSUS CHURCH BENEFITS
		CIVIL LAW CORPORATION
94-18A		as church or convention or association of churches
94-36A		as church plan
		see also CHURCH PLANS index heading
		see also CHURCH OR CONVENTION OR ASSOCIATION OF CHURCHES index heading
94-23A		CLAIMS FLUCTUATION RESERVE
82-46A 85-21A		CLAIMS PROCEDURE
75-126		no requirement to include written instrument pursuant to which the plan is established and maintained
		CLAIMS RECORDS
79-71A		transfer of from old third party administrator to new third party administrator
		CLASS ACTION LITIGATION, SETTLEMENT OF
		see also LITIGATION index heading
95-26A		prohibited transactions provisions implicated by
		exemptions
95-26A		accounting services, arrangements for as not exempting an act described in 406(b)
95-26A		where a plan fiduciary used his or her influence to cause the plan to enter into the settlement
95-26A		where one of the defendants was a plan fiduciary
95-26A		conditions under which exemption would apply
95-26A		exchange of property
95-26A		chose in action, as a
95-26A		settlement of litigation as
95-26A(FN2)		extensions of credit
95-26A		legal services, arrangements for
95-26A		necessary service
95-26A		DOL guidance with respect to (29 CFR 2550.408b-2(b))
95-26A		office space, arrangements for
95-26A		other services necessary for the establishment or operation of the plan, arrangements for
95-26A		reasonable compensation
95-26A		DOL guidance with respect to (29 CFR 2550.408b-2(d) & 29 CFR 2550.408c-2)
95-26A		reasonable contract or arrangement
95-26A		DOL guidance with respect to (29 CFR 2550.408b-2(c))
95-26A		subject matter of settlement of litigation as incidental to performance of exempt service arrangement
95-26A		depending on facts and circumstances
95-26A		furnishing of goods, services, or facilities
		party in interest
95-26A		definition
95-26A		temporal considerations, where service arrangement is terminated prior to settlement of litigation
95-26A		inherently factual determination, as an
95-29A		CLIENT EMPLOYER
95-29A		CO-EMPLOYER
		COLLECTIVE BARGAINING AGREEMENT
83-46A		as not constituting employee benefit plan
76-31		plan maintained pursuant to
77-20A		significance of effective date
77-38A 77-39A 77-40A 77-41A 77-42A 77-43A 77-76A		termination of
		COLLECTIVE BARGAINING UNITS
		see PARTICIPANT LOANS index heading
		COLLECTIVELY-BARGAINED PLAN'S HIRING OF UNION NEGOTIATOR TO CONDUCT TRAINING PROGRAMS
76-103		prohibited transactions
76-103		statutory exemptions
		COMMERCE OR ANY ACTIVITY OR INDUSTRY AFFECTING COMMERCE, EMPLOYER ENGAGED IN
76-101		application of concept to union plan covering employees in a single state
		see also INTERSTATE COMMERCE index heading
94-07A		COMMONALITY OF INTERESTS
		COMMON CONTROL
82-48A		application of concept to particular fact pattern
		COMMON-LAW PRINCIPLES
		see EMPLOYEE LEASING index heading
		COMPENSATION
		payments from multiemployer fund to former fund official
81-83A		prohibited transactions
81-83A		statutory exemptions
		COMPENSATION OF PLAN OFFICIAL WHO ALSO SERVES AS TRUSTEE
79-42A		prohibited transactions
79-42A		statutory exemptions
		see also COMPENSATION OF PLAN TRUSTEES index heading
78-28A		COMPENSATION OF PLAN TRUSTEES
79-59A		prohibited transactions
79-59A		statutory exemptions
		see also COMPENSATION OF PLAN OFFICIAL WHO ALSO SERVES AS TRUSTEE index heading
82-46A		COMPULSORY ARBITRATION
		CONSOLIDATED OMNIBUS BUDGET RECONCILIATION ACT (COBRA)
		beneficiary
94-17A		statutory definition reference
94-05A 94-15A 94-16A 94-18A		church plans, DOL suggestion with respect to
94-17A		DOL guidance with respect to not determinative of tax treatment under IRC
		exercising of rights under
94-17A		governed by strict time deadlines, characterization by DOL as
94-17A		generally
99-14A		notification requirements of
		initial notice requirement
94-17A		application of concept to particular fact pattern
94-17A		when notice requirement arises
94-17A		interlocking, characterization by DOL as
94-17A		spouse of participant
94-17A		when notice requirement arises
94-17A		purpose of
		participant
94-17A		DOL guidance with respect to when an individual becomes a participant under a plan (29 CFR 2510.3-3(d)(1))
94-17A		purpose of statute
		qualified beneficiary
94-17A		individuals included in definition of
94-17A		qualifying event
		see also CHURCH PLANS index heading
		CONSORTIUM OF FEDERAL AND STATE GOVERNMENTS (PLANS SPONSORED BY)
94-19A		as governmental plans
		CONSULTING SERVICES
80-59A		prohibited transactions
80-59A		statutory exemptions
		CONTINUATION COVERAGE
		see CONSOLIDATED OMNIBUS BUDGET RECONCILIATION ACT OF 1985 (COBRA) index heading
		CONTRIBUTION OF AN OPTION (TO A CONDOMINIUM) BY THE SPONSORING EMPLOYER TO A PENSION PLAN
81-69A		as implicating prohibited transactions provisions
94-39A(FN3)		CONTRIBUTIONS CONDITIONED ON PLAN'S INITIAL IRC QUALIFICATION (403(C)(2)(B))
94-39A		as exception to exclusive purpose rule (sec. 403(c)(1))
94-39A(FN3)		CONTRIBUTIONS CONDITIONED UPON DEDUCTIBILITY OF THE CONTRIBUTION (403(C)(2)(C))
94-39A		as exception to exclusive purpose rule (403(c)(1))
		CONTRIBUTIONS, RECEIVING
		see TRUST FUNDS index heading
		CONTRIBUTIONS TO MULTIEMPLOYER FUND
81-30A		analysis of propriety of with respect to particular fact pattern
		CONTROL
94-05A 94-36A		church control of organization
93-01A 93-03A 94-36A		application of concept to particular fact pattern
		CONTROL GROUP
94-37A 95-22A		application of concept to particular fact pattern
		see also EMPLOYEE LEASING index heading
		CONTROLLED GROUP OF CORPORATIONS
85-28A		generally
82-04A		prohibited transactions
82-04A		sales of insurance contracts and annuities
		CONVERTIBLE DEBENTURES
79-45A		as qualifying employer securities
79-45A		prohibited transactions
94-35A		CORE-AND-FEEDER ARRANGEMENT
		COST CUTTING EFFORTS
94-35A		description of particular fact pattern
		COST OF LIVING PAYMENTS
79-24A		factors considered in applying employee pension benefit plan standards
		COUNTY
94-21A		as political subdivision of state
		COURTS OF THE UNITED STATES, MANAGEMENT AND CONTROL OF ASSETS OUTSIDE THE JURISDICTION OF
80-73A		regulatory exception
		COVERAGE
79-55A		application of concept to particular fact pattern
		see also COVERAGE UNDER ERISA index heading
		see also ELEMENTS OF COVERAGE UNDER ERISA index heading
		see also TITLE I index heading
		COVERAGE UNDER ERISA
82-28A		elements of
		see also TITLE I index heading
		CREDIT CARDS
		see PARTICIPANT LOANS index heading
		CREDITING SERVICE
78-27A		as not required merely because employer paid health insurance premiums on the individual's behalf
78-28A		when contributing employer fails to make contributions to multiemployer plan
		CREDIT UNION
81-61A 85-27A		as employee organization
76-120		as party in interest
94-06A(FN3)		opportunity to join as not an ERISA plan
		CUSTODIAL SERVICES (AND COMPENSATION WITH RESPECT TO)
77-45A		prohibited transactions
77-45A		statutory exemptions