ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

Opinions by Subject

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Index | D

		DEATH, DISPOSITION OF TERMINATED EMPLOYEE'S PENSION ACCOUNT UPON
75-62A		survivor benefits
97-20A		DEATH BENEFIT
		payment of to widow of fund manager in the absence of legal obligation
81-52A		exclusive purpose rule
81-52A		fiduciary standards
81-52A		prohibited transactions
		DEATH BENEFIT FUND
80-69A		as constituting employee welfare benefit plan
80-69A		as not constituting remembrance fund
		DEATH BENEFIT PLAN
79-16A 80-16A		as constituting employee welfare benefit plan
80-70A 80-71A		as not constituting an employee pension benefit plan
79-16A		as not constituting remembrance fund
		DEBENTURES; ACQUISITION, SALE, OR ASSIGNMENT OF
76-72		prohibited transactions
		see also CONVERTIBLE DEBENTURES index heading
81-33A		DEBT TO PLAN, EXCHANGE OF STOCK IN SATISFACTION OF
		DEFERRAL OF INCOME
85-04A		arrangement involving no deferral of income as not constituting a pension plan
76-09		as a component of the definition of employee pension benefit plan
76-113 76-114		as necessary factor in determining arrangement is a pension plan
		DEFERRED COMPENSATION
79-58A 81-23A		receipt of after June 30, 1977 for services provided before that date
79-58A 81-23A		prohibited transactions
		DEFERRED COMPENSATION PLAN
81-24A		as not constituting employee pension benefit plan
		DEFERRED VACATION BENEFITS PLAN
81-55A		arrangement not constituting employee pension benefit plan
		DELINQUENT EMPLOYER CONTRIBUTIONS, COMPENSATION FOR PURSUING
76-91		prohibited transactions
76-91		statutory exemptions
		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 church plan status
		see also GOVERNMENTAL PLAN index heading
		see also GOVERNMENTAL PLAN index heading, "non-governmental employees" index subheading
		DEMUTUALIZATION
		non-covered plans
01-03A		effect on status under Title I
		pension plan
01-02A		fiduciary implications
		DENTAL BENEFITS
95-03A		as a benefit covered under ERISA
80-34A		as a type of medical plan under ERISA
		DENTIST MAINTAINING AN EMPLOYEE BENEFIT PLAN
77-36A		as affecting interstate commerce
94-01A(FN3)		DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
94-01A		description of agency's role
94-01A(FN4)		as regulating certain employee benefit plans
		DEPARTMENT OF LABOR
		review of departmental determination
76-82A		no procedure with respect to
95-04A		small business administration, discussions between
		DEPENDENT CARE ASSISTANCE PLAN
95-21A		as a plan which is not listed in ERISA but which may be subject to ERISA
		DEPENDENT CHILDREN
95-18A		adopted children
		see also ADOPTED CHILDREN index heading
83-18A		DEPOSITS WHICH BEAR A REASONABLE INTEREST RATE
		DEPRESSION, TREATMENT OF
88-04A		as constituting employee welfare benefit plan
98-04A		Designated Investment Alternative
		DIRECT EXPENSES
97-19A		DOL regulation 2550.408b-2(e)(3)
97-19A		ERISA Sec. 406(b)(3)
97-19A		in excess of reasonable amounts
97-19A		fiduciary considerations
88-03A		prohibited transactions
88-03A		statutory exemptions
97-19A		seeking reimbursement of
		DISABILITY, PAYMENTS WITH RESPECT TO
93-02A		non-occupational illness or injury
93-02A		as payroll practice
		DISALLOWED CONTRIBUTIONS
77-09A		disposition of
		DISCLOSURE REQUIREMENTS
94-14A		application to particular fact pattern
		see also CHURCH PLANS index heading, "disclosure" subheading
94-14A		DOL guidance with respect to (29 CFR Sec. 2520.101-1 through 29 CFR Sec. 2510.104(b)(30)
94-14A		regulatory exemption with respect to certain plans (29 CFR 2520.104-22)
93-01A 93-03A 94-15A 95-10A 95-30A		DOL suggestion that church plan notify participants of church plan status
97-11A		furnishing to participants the contract between ERISA planand third party administrator
97-11A		fiduciary considerations
96-04A(FN2)		fiduciary requirements to disclose information
		information in lieu of prospectus
94-35A		PTE 77-4
94-42A(FN5)		IRS jurisdiction
82-33A 87-10A 97-11A		minutes of trustee meetings
80-32A		notification of plan trustee's change of name
96-14A		other instruments under which the plan is established or operated
96-14A		interpretation of
96-14A		schedule of usual and customary fees as
		see also PARTICIPANT LOANS index heading
97-11A		procedures, formulas, schedules, and methodologies
94-35A		PTE 77-4
		prospectus disclosure requirement
94-35A		PTE 77-4
94-35A		second fiduciary
		see also REPORTING AND DISCLOSURE REQUIREMENTS index heading
		see also SUMMARY PLAN DESCRIPTION index heading
94-42A(FN5)		significant reductions in the rate of future accrual
79-64A		summary annual report
79-64A		terminated welfare plan
81-68A 82-14A		third-class mail, use of
79-82A		third parties, requirements with respect to, where disclosure to third party is authorized by plan participant
		vesting provisions which will become effective only if the plan becomes top heavy
96-04A		welfare plan, termination of
96-04A(FN2)		case law on topic of
96-04A(FN2)		generally
		DISCOUNT BROKERAGE SERVICES (IN-HOUSE)
85-15A 85-16A		provision of to plans by a bank which also serves as trustee
85-15A 85-16A		prohibited transactions
		DISQUALIFIED PERSONS
85-30A 85-31A		application of concept to particular fact pattern
96-08A		generally
99-05A		service providers as
79-65A		DISTRIBUTION OF PLAN ASSETS OF TERMINATED WELFARE BENEFIT PLAN
		DISTRIBUTIONS
		see IN-SERVICE WITHDRAWALS index heading
		DISTRICT OF COLUMBIA
94-02A		bar association
94-02A		as agency or instrumentality of District of Columbia
94-02A		as state under ERISA
		DIVERSIFICATION
75-79A		where assets are wholly invested in insurance or annuity contracts
		DIVERSIFICATION REQUIREMENT
76-70		application of concept to particular fact pattern
75-93 79-56A		generally
77-46A		individual retirement accounts
76-74		percentage threshold, absence of a
81-13A		plan investment in limited partnership
75-89		profit sharing plans
		prohibited transactions
75-89		statutory exemptions
78-30A		with respect to real estate investment trust
		DIVESTING THE PLAN OF QUALIFYING EMPLOYER SECURITIES
79-28A 80-01A		prohibited transactions
79-88A		DIVESTITURE REQUIREMENTS
		DOCUMENTATION, OBLIGATION TO PROVIDE
82-21A		audited reports
		see also DISCLOSURE index heading
		see also REPORTING AND DISCLOSURE index heading
82-21A		treasurer's reports
82-21A		trustees' meetings minutes
		DOMESTIC PARTNER COVERAGE
01-05A		federal tax payments with respect to
		DOMESTIC RELATIONS ORDER
94-32A		definition of
99-13A		of dubious authenticity
94-32A		obligations of plan administrator
99-13A		possessing unusual characteristics
99-13A 00-09A		refusal of plan administrator to qualify
94-32A 99-13A		requirements for qualification
		see also QUALIFIED DOMESTIC RELATIONS ORDER index heading
		DRUG AND ALCOHOL ABUSE, TREATMENT OF
88-04A		as constituting employee welfare benefit plan
		DRUG TESTING
97-08A		as not covered by ERISA
97-08A		as not constituting an employee welfare benefit plan
97-08A		as not providing medical benefits or benefits in the event of sickness or benefits in the event of unemployment