ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

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Index | E

		EARLY REDEMPTION PENALTIES
81-42A 81-72A		as falling within statutory exemption to prohibited transactions
75-81A		EARMARKED TRANSACTIONS
		EDUCATION AND TRAINING TRUST FUND
76-104A		as constituting employee pension benefit plan
		ELECTIONS UNDER IRC SEC. 410(d) (CHURCH PLAN)
94-16A		participation, vesting, and funding
94-36A		to be covered by Title I of ERISA
94-36A		to be covered by Title II of ERISA
79-21A 80-04A 80-12A 80-23A 80-45A 81-86A		ELEMENTS OF COVERAGE UNDER ERISA
85-29A		application of standards to particular fact pattern
		see also COVERAGE index heading
		see also COVERAGE UNDER ERISA index heading
78-25A		ELIGIBLE ACCOUNT PLAN
		ELIGIBLE EMPLOYER
95-14A		definition under Minnesota law
82-19A		ELIGIBLE INDIVIDUAL ACCOUNT PLAN
79-77A		arrangement constituting
79-77A		prohibited transactions
94-42A		definition of
81-67A 86-13A		generally
79-39A		supplement plan as
79-56A		thrift plan as
79-56A		prohibited transaction
		ELIGIBLE INDIVIDUAL ACCOUNT PLAN UNDER ERISA SEC. 407(d)(3)(A)
97-06A		definition of
97-06A		the holding of employer securities and employer real property in an
97-06A		Omnibus Budget Reconciliation Act of 1987
		EMPLOYED
		see EMPLOYEE LEASING index heading
		EMPLOYEE
95-22A		consideration of common law principles required in assessing individual's status as
81-35A 95-22A		definition of
95-06A(FN3)		definition not covering certain business owners
95-14A		definition under Minnesota law
78-33A		discussion of term
94-05A		of church or convention or association of churches
		see also EMPLOYEE LEASING index heading
		EMPLOYEE ASSISTANCE PROGRAM
94-06A(FN2)		providing mental health benefits, as an ERISA plan
94-06A(FN2)		prior DOL guidance with respect to (AO 83-35A)
94-11A		providing mental health counseling
94-11A		sponsored by church
		EMPLOYEE BENEFIT PLAN
81-18A		arrangement not constituting
81-16A		based on its express terms
92-19A		arrangement constituting both welfare plan and pension plan
95-23A		definition of as including both welfare benefit plans and pension benefit plans
		Department Of Housing And Urban Development
94-01A		certain plans regulated by
		EMPLOYEE-EMPLOYER RELATIONSHIP
95-22A		common law principles of
95-22A		determination of as inherently factual matter regarding which DOL takes no position
95-22A		factors to be considered in determining
		National Labor Relations Board
95-22A(FN1)		guidance issued with respect to this fact pattern
		see also EMPLOYEE LEASING index heading
		EMPLOYEE LEASING
95-29A		control group
95-29A		DOL view with respect to particular fact pattern
		employed
95-29A		definition of
		employee
95-29A		definition of
		employee welfare benefit plan
95-29A		definition of
95-29A		DOL characterization of definition
		employer
95-29A		definition of
		employer-employee relationship
		common-law principles, determination must be made in light of
95-29A		items to be considered in determining existence of
95-29A		characterization of relationship by parties involved as not dispositive
		see also EMPLOYEE-EMPLOYER RELATIONSHIP index heading
		multiple employer welfare arrangement
95-29A		definition of
95-29A		arrangement as
95-29A		in the absence of a control group
95-29A		in the absence of common-law employer-employee relationship
95-29A(FN2)		by definition
95-29A		and preemption
95-29A		exemptions to
95-29A		arrangements which are not fully insured
95-29A		trades or businesses under common control as single employer
95-29A		determination to be made consistent with provisions of IRC
		see also LEASED EMPLOYEES index heading
		EMPLOYEE OF CHURCH OR ASSOCIATION OR CONVENTION OF CHURCHES
95-08A		definition of
		EMPLOYEE ON LEAVE
94-06A(FN3)		payments to (from the employer's general assets) as not an ERISA plan
		EMPLOYEE ORGANIZATION
		airline pilots association
94-22A 94-23A 94-24A 94-25A 94-26A		assumed to be employee organization for purposes of particular fact pattern
		see also AIRLINE PILOTS ASSOCIATION index heading
97-20A		circumstances under which exempt from ERISA
79-62A 93-09A		application of concept to particular fact pattern
97-20A		as not constituting governmental plan, where arrangement funded entirely at the expense of organization's membership
77-59A		commonality of interest
81-61A 85-27A		credit union as
94-22A 94-23A 94-24A 94-25A 94-26A 95-01A 98-08A		definition
95-03A		as including a labor union
95-03A		discussion of
		employees beneficiaries association
95-03A		as a type of employee organization
95-25A(FN3)		IRC definition not necessary coextensive with ERISA definition
		see also EMPLOYEES BENEFICIARY ASSOCIATION index heading
81-38A		entity not constituting
82-10A 82-57A 84-11A 84-23A 84-24A 84-43A 85-02A 86-08A 87-02A 92-19A		generally
95-01A		membership in must be based upon status as an employee
95-25A		organization covering police officers which is prohibited from bargaining with employer as
97-20A		where participation is de facto limited to police officers
95-03A(FN7)		prior DOL guidance with respect to particular union (AO 86-16)
97-21A		program as not established or maintained by
		see also VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION index heading
		EMPLOYEE PARTICIPANTS
76-111A		absence of
		EMPLOYEE PENSION BENEFIT PLAN
98-02A		and bonus plan, difference between the two
82-18A 82-27A		application of standards to individual retirement account payroll deduction program
77-56A 79-68A 81-35A 83-23A		application of standards to particular fact pattern
83-15A		individual retirement account
83-01A 83-09A 83-10A 83-25A		individual retirement account payroll deduction program
83-02A		individual retirement annuity payroll deduction program
88-07A		Professional Golfers Association of America
80-18A		arrangement constituting
81-27A		arrangement constituting bonus plan rather than
84-12A 84-46A		arrangement not constituting
95-23A		prior DOL guidance on topic of (29 CFR Sec. 2510.3-2)
95-23A		(certain) bonus plans, such as
		arrangement not constituting, where plan:
95-23A		does not provide for deferral of income;
95-23A		permits forfeiture;
95-23A		provides no retirement income
		certain tax-sheltered annuity arrangements, as constituting
94-30A		DOL guidance on topic of (29 CFR 2510.3-2)
94-30A		application of regulatory standards to particular fact pattern
94-30A		employer involvement so limited such as to constitute neither establishment nor maintenance of plan
94-30A		grace periods
94-30A		DOL generally does not grant
94-30A		ministerial duties, performance of merely
94-30A 95-23A 95-28A 99-01A		definition of
76-118		elements
83-33A		generally
78-18A		gratuitous payments exception
76-07		liberal withdrawal provisions as not affecting status as
78-18A		monthly payments as constituting
79-50A		plan designed to encourage purchase of sponsor's stock
75-46		plan's small size as not affecting status as
		plans subject to ERISA, even where not expressly a pension plan
95-23A		consideration of surrounding circumstances
95-23A		inordinately large number of participants at or nearly at retirement age
95-23A		prior DOL guidance with respect to (AO 83-46A)
		qualified stock option plan
79-51A		as not constituting employee pension benefit plan
80-11A		safe harbor exception
		see also PENSION PLAN index heading
		see also SEVERANCE PAY and associated index headings
95-28A		severance plan, and
95-28A		difference between
76-199		supplemental (gratuitous) payments to retirees as not constituting
		EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA)
95-25A(FN4)		as successor law to Welfare and Pension Plans Disclosure Act
95-24A		as also using term "employees' beneficiary association"
		EMPLOYEES' BENEFICIARY ASSOCIATION
79-19A 80-63A 93-09A		application of concept to particular fact pattern
95-03A(FN6)		as a type of employee organization
77-59A		commonality of interest
95-25A		definition of
82-25A 82-57A 84-23A 85-02A 89-20A 92-19A		generally
95-25A		IRC definition not necessarily coextensive with ERISA definition
95-25A(FN3)		prior DOL guidance with respect to
95-25A		organization covering police officers which is prohibited from bargaining with employer as
95-25A(FN4)		phrase used in Welfare and Pension Plans Disclosure Act
95-25A(FN5)		requirements regarding
		see also VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION index heading
		EMPLOYEE STOCK INCENTIVE PLAN
79-15A		as constituting neither pension nor welfare benefit plan
		EMPLOYEE STOCK OWNERSHIP PLAN
79-33A		as constituting employee pension benefit plan
77-85A		as constituting employee welfare benefit plan
80-46A		prohibited transactions provisions implicated by establishment of
83-06A		requirement that plan be designed to invest primarily in qualifying employer securities
		EMPLOYEE STOCK PURCHASE PLAN
77-88A		as constituting neither employee pension benefit plan nor employee welfare benefit plan
75-10 77-37A 80-65A		as not constituting employee pension benefit plan
75-10		where withdrawals are permitted at any time
		EMPLOYEE/TRUSTEE OF PLAN SPONSOR RECEIVING COMPENSATION FOR SERVICES TO THE PLAN AS TRUSTEE (29 CFR SEC. 550.408C-2)
85-19A		prohibited transactions
85-19A		statutory exemptions
		EMPLOYEE WELFARE BENEFIT PLAN
99-08A		absence of funding standards with respect to
94-37A		adjusting an arrangement to create an employee welfare benefit plan subject to ERISA
		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
95-28A		airline pilots
81-06A 81-07A 82-09A 82-50A 83-17A 83-22A 83-41A 83-43A 83-48A 83-50A 83-53A 84-17A 93-09A		application of concept to particular fact pattern
		disability, payments with respect to
93-02A		non-occupational illness or injury
81-09A		group insurance plan
93-02A		income replacement program
87-01A		Kansas Bar Association, plan sponsored by
83-28A		life insurance payroll deduction program
86-08A		New Jersey Builders Association, plan sponsored by
85-22A		prepaid legal services arrangement
85-27A		arrangement as not constituting employee welfare benefit plan
85-21A		prescription drug plan
92-18A		short-term disability plan
93-30A 93-31A		application of definition to particular fact pattern
93-34A		application of concept to trust established pursuant to Labor Management Cooperation Act of 1978
85-02A		application of concept to Wisconsin Education Association Insurance Trust
85-02A		as not constituting governmental plan
94-14A		apprenticeship or other training programs
86-27A		definition of employee welfare benefit plan as including
82-68A 83-04A		arrangement constituting
82-10A 82-59A 83-03A 84-16A 84-23A 84-24A 84-40A 84-41A 84-43A 84-47A 89-19A 89-21A		arrangement not constituting
95-23A		where the providing of disability and death benefits is not the purpose of the arrangement
94-07A		bona fide group or association of employers
87-11A		California Pharmaceutical Association insurance trust as not constituting
98-09A		certain arrangements as not constituting
96-12A		circumstances under which a cafeteria plan, in itself, is not an employee welfare benefit plan
95-21A(FN3)		combinations of benefits
		control group
94-37A		application of concept to particular fact pattern
		covering fewer than 100 employees
76-06		limited regulatory exemption
76-06		benefits provided through insurance
		credit union
94-06A(FN3)		opportunity to join as not an ERISA plan
93-02A 94-14A 94-22A 94-23A 94-24A 94-25A 94-26A 94-29A 94-33A 94-37A 94-40A 95-01A 95-03A 95-16A 95-23A 95-28A 96-12A 97-08A 98-08A		definition of
		definition as not including
93-02A		payroll practices
93-02A		DOL guidance (29 CFR 2510.3-1)
		providing benefits in addition to benefits listed in definition
92-12A		permitted by ERISA
95-03A		dental plan, as constituting
		dependent care assistance plan
93-25A		application of concept to
95-21A(FN3)		as a covered benefit not listed in ERISA
		disability, payments with respect to
93-02A		non-occupational illness or injury
93-02A		as payroll practice
76-130		distributions from
97-08A		drug testing as not constituting
78-10A		elements of coverage under ERISA
		employee on leave
94-06A(FN3)		payments to (from employer's general assets) as not an ERISA plan
85-22A		employee organization
85-22A		employees' beneficiary association
85-22A		employer
		established or maintained by an employer, employee organization, or both
94-37A		application of concept to particular fact pattern
98-09A		examples of arrangements which would not constitute
80-24A		exception for certain dues-financed plans maintained by unions
80-21A 80-22A		exception for certain group or group-type insurance programs
		financial need
86-16A		definition of employee welfare benefit plan as not including plans providing benefits based primarily upon the financial need of eligible individuals
94-31A		funding standards, as not imposed by ERISA
82-57A 83-33A 86-15A 87-02A 87-05A 88-01A 88-06A 89-20A		generally
		group or group-type insurance programs
78-09A		exception for
77-54A		regulatory exception
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		application to particular fact pattern
		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
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
		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
94-22A 94-23A 94-24A 94-25A 94-26A		factors considered in applying concept
81-63A		Holiday Inn, plans sponsored by as constituting employee welfare benefit plans
93-02A		income replacement program as payroll practice
85-08A 85-09A 85-11A		insurance, determination of arrangement's status without regard to presence of
		Kansas Society of Certified Public Accountants
86-26A		health insurance plan sponsored by as not constituting employee welfare benefit plan
84-11A		keep well trust for employer aided benefits as not constituting
		Labor Management Relations Act
95-28A		as including certain benefits described in
94-33A		relationship between ERISA and
94-33A		prior DOL guidance with respect to (29 CFR 2510.3-1(a))
		see also LABOR MANAGEMENT RELATIONS ACT index heading
92-05A 92-07A		leased employees, application of concept to
76-115A		limited regulatory exemption for certain small plans
94-07A 95-05A		list of plans included in definition
81-07A		maintained by more than one union local
		may be maintained:
94-31A		by paying benefits from general assets
94-31A		exception to, where employer obtains beneficial interest in particular assets
94-31A		beneficial interest
94-31A		common law principles
94-31A		definition of
94-31A		discussion of
94-31A		property held in trust
94-31A		without identifiable plan assets
94-06A(FN2)		mental health benefits, ERISA definition as including
94-06A(FN2)		prior DOL guidance with respect to (AO 83-35A)
		mental health counseling, as including
94-11A		prior DOL guidance with respect to (AO 83-35A)
94-11A		provided through employee assistance program
94-07A(FN5)		multiple employer welfare arrangement
		multiple employer welfare arrangement, as not constituting
94-37A(FN3)		collective bargaining agreement, maintained pursuant to
94-37A(FN3)		control group, maintained by
94-37A		definitional reference
94-37A(FN3)		DOL application of standards to particular fact pattern
		North Dakota Auto and Implement Dealers, plan sponsored by
85-42A		as not constituting employee welfare benefit plan
95-01A		not subject to ERISA, where not sponsored by either employer or employee organization
80-38A		participation, funding, and vesting standards, as exempt from
		payroll practices, definition of employee welfare benefit plan not including
94-40A		application to particular fact pattern
94-40A		prior DOL guidance with respect to (AO 93-27A) (AO 93-20A) (AO 93-02A)
94-40A		regulations with respect to (Sec. 2510.3-1)
94-40A		sick pay plan
		plans not constituting
94-14A		DOL guidance with respect to (29 CFR Sec. 2510.3-1)
		general assets
94-14A		payments out of
94-14A		industry advancement programs
94-14A		payments of compensation
94-14A		payroll practices
94-15A(FN5)		premium conversion plan
94-14A		unfunded scholarship programs
94-12A(FN3)		plans not included in ERISA's list of plans
94-12A(FN3)		DOL guidance with respect to (29 CFR 2510.3-2(b) and 29 CFR 2510.3-1(b)(2))
95-21A(FN3)		may be covered by ERISA
94-33A		prior DOL guidance with respect to particular organization (AO 86-27A) (AO 93-34A)
83-32A		professional development program as not constituting
94-29A 94-33A 95-05A 95-16A		program established by union as not constituting
94-29A 94-33A 95-05A 95-16A		examination of particular fact pattern
97-21A		program not constituting
94-29A 94-33A 95-05A 95-16A		program not providing any benefit described in LMRA 302(c)
97-21A		program sponsored by group or association of employers as constituting
97-21A		program sponsored by unrelated group of employers as not constituting
98-01A		providing grant to a training fund as affecting status as
85-34A		scholarship program as not constituting
95-21A		Sec. 125 plans
		see also EMPLOYEE LEASING index heading
		see also SEVERANCE PAY and associated index headings
		severance pay plan
92-03A 95-28A		application of concept to particular fact pattern
92-03A		29 CFR Sec. 2510.3-2(b)
93-20A		short term disability plan, application of concept to
82-09A		termination of plan
88-04A		treatment of drug and alcohol abuse, stress, anxiety, and depression, as constituting employee welfare benefit plan
		trust funds
94-37A(FN1)		Railway Labor Act
		requirements of trust funds not subject to Labor Management Relations Act of 1947
94-37A(FN1)		case law
94-37A(FN1)		discussion of
94-37A(FN1)		requirement that certain trust funds, in order to receive employer contributions, comply with certain provisions of the Labor Management Relations Act of 1947
94-37A(FN1)		including equal employer and union representation in the administration of the fund
83-36A		Wisconsin Education Association Insurance Trust, application of standards to
		EMPLOYER
87-02A		application of standards to particular fact pattern
80-15A		application of term to plans sponsored by legal services corporation
96-04A(FN4)		case law stating that employer is not an insurer merely due to sponsorship of welfare benefit plan
94-11A 94-12A 94-13A 94-15A		church as under ERISA
94-07A 95-01A		definition of
94-07A		single employer, definition as including bona fide group or association of employers
82-10A 82-48A 82-57A 84-11A 84-23A 84-24A 84-41A 84-43A 84-47A 85-02A 86-08A		generally
94-30A		involvement so limited such as to constitute neither establishment nor maintenance of plan
95-07A		not all employer groups or associations meeting definition of
95-07A		prior DOL guidance with respect to (AO 83-21A)
97-21A		program as not established or maintained by
		see also EMPLOYEE LEASING index heading
		see also NORTH DAKOTA AUTO AND IMPLEMENT DEALERS index heading
		EMPLOYER SECURITY
97-25A		generally
96-08A(FN1)		IRC definition
		see also QUALIFYING EMPLOYER SECURITY index heading
97-18A		EMPLOYER SECURITY OR EMPLOYER REAL PROPERTY
94-42A		statutory provisions
		EMPLOYER STOCK
82-20A		sale of between plans sponsored by same entity
94-22A 94-23A 94-24A 94-25A 94-26A		ENDORSEMENT OF PLAN
77-29A		application of concept to particular fact pattern
		see also ARRANGED index heading
		see also ENTHUSIASTIC index heading
81-80A		with respect to individual retirement account payroll deduction program
		ENGAGED IN COMMERCE OR AN INDUSTRY AFFECTING COMMERCE
75-47		generally
75-46		jurisdictional standard
96-06A		ENROLLMENT INCENTIVES DESIGNED TO INFLUENCE PARTICIPANT'S BENEFITS CHOICES
		ENTHUSIASTIC
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
84-28A		EQUITY INTERESTS IN REAL PROPERTY
		ERRORS
95-24A		actuarial
		see also MISTAKES series of index headings
		ERRORS AND OMISSIONS COVERAGE
		see BONDING REQUIREMENTS index heading
		ESCHEAT
94-41A(FN4)		and IRC (Sec. 411(a))
94-41A		IRS guidance (Sec. 1.411(a)-4(b)(6))
		and preemption
94-41A(FN3)		case law discussing
		see also PREEMPTION index heading
		ESCROW ACCOUNT
81-65A		as not constituting employee pension benefit plan
		ESTABLISHMENT OF PLAN
94-30A		employer involvement so limited such as not to constitute
94-22A 94-23A 94-24A 94-25A 94-26A		reference to concept
		ESTABLISHED OR MAINTAINED
82-53A		application of concept to particular fact pattern
82-37A		discussion of phrases
		ESTABLISHED OR MAINTAINED BY AN EMPLOYER, EMPLOYEE ORGANIZATION, OR BOTH
79-22A 79-41A 79-46A 79-49A 79-54A 79-61A 80-02A 80-10A 80-14A 80-40A 80-68A 80-74A 81-40A 81-51A 81-73A 81-76A 81-84A 82-50A 94-37A		application of concept to particular fact pattern
78-04A		application of concept to prepaid legal services
78-05A		generally
92-13A		EXCESS BENEFIT EXEMPTION
		EXCHANGE OF PROPERTY
		see CLASS ACTION LITIGATION, SETTLEMENT OF index heading
		EXCHANGE OF STOCK BETWEEN PLAN AND PLAN SPONSOR
78-22A		prohibited transactions
78-22A		statutory exemptions
98-06A		EXCHANGE VS. PURCHASE
		EXCLUSIVE PURPOSE RULE (SEC. 403(C)(1))
94-39A		application of standards to particular fact pattern
94-39A		exceptions to
94-39A(FN3)		certain allocations of assets (403(d)(1))
94-39A(FN3)		upon termination of certain pension plans
94-39A(FN3)		contributions conditioned on planÕs initial IRC qualification (403(c)(2)(b)
94-39A(FN3)		contributions conditioned upon deductibility of the contribution (403(c)(2)(c)
94-39A(FN3)		mistaken contributions made to multiemployer plan (403(c)(2)(a)(ii)
94-39A(FN3)		mistaken contributions made to non-multiemployer plan (403(c)(2)(a)(i))
94-39A(FN2)		residual assets of single-employer plan to employer (403(c)(1) (referencing 4044(d)))
94-39A(FN3)		withdrawal liability overpayments (403(c)(3)
94-39A		fiduciary considerations, generally
81-52A		payment of death benefit to widow of fund manager in the absence of legal obligation
75-122A 84-01A 84-02A		EXCULPATORY CLAUSES
		EXECUTOR OF DECEDENT'S ESTATE
76-102A		as not constituting party in interest
		EXEMPTION
77-12A		refusal to grant
82-55A		EXERCISE OF AUTHORITY
		EXTENSION OF CREDIT
87-06A		PTE 75-1
94-28A		PTE 80-26
		see also CLASS ACTION LITIGATION, SETTLEMENT OF index heading