ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

Opinions by Subject

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Index | F

75-141 84-27A		FAIR MARKET VALUE
		FAIR MARKET VALUE OF AN ASSET
77-35A		application of concept to particular fact pattern
82-36A		engaging law firm to determine
		FEDERAL TAX REQUIREMENTS
82-32A		disability plans
82-32A		sick pay plans
		FIDUCIARY
79-10A		application of concept to particular fact pattern
97-23A		best judgement, transactions as affecting
76-57A		compensation of
95-17A		definition of
75-24A		definition of as not including participant who exercises control over his or her own account
95-17A		determination of status as a factual matter considered case-by-case
95-17A		determination of status on functional basis
		double compensation of
78-08A		institutions covered by TIAA-CREF
78-08A		prohibited transactions
78-08A		with respect to TIAA-CREF trustees who are also professors
86-11A		factors considered in determination of individual's status as
97-23A		responsibilities of, generally
		see also PARTICIPANT LOANS index heading
76-65		valuation of securities to be used in establishing ESOP
		FIDUCIARY ACTIVITY
97-03A		functional approach taken in determining
		FIDUCIARY CONSIDERATIONS
94-39A		reversion of plan assets to employers upon termination of multiemployer plan
		FIDUCIARY DECISION
99-09A		construction of training facility as
		FIDUCIARY DUTIES
82-30A		allocation and delegation of
		breaches of
77-79A 77-80A		status of successor fiduciary
77-62A 77-63A		diversification of plan assets
77-60A 77-61A		duty to remedy a known breach of trust
		economic and prudent management
77-62A 77-63A		decisions to dispose of loans and properties
77-84A		FIDUCIARY INSURANCE
		FIDUCIARY LIABILITY
75-79A		insurance
77-79A 77-80A		successor fiduciary
76-95		with respect to acts occurring before ERISA
		FIDUCIARY STANDARDS
96-08A		adherence to required, even in situation covered by a prohibited transaction exemption
96-08A		example depicting this scenario
88-16A 80-33A		application to letter agreement between United Auto Workers and Chrysler
75-90		certain payments to individuals not permitted
98-04A		choice of socially-responsible fund as implicating
98-04A		consideration of collateral benefits as not violating
75-86		DOL comments with respect to
96-04A(FN2)		disclose information, obligation to
75-86		exemption from trust requirement with respect to plan assets consisting of insurance contracts
88-14A 95-24A		generally
85-41A		lifetime appointment of union-designated trustee as violating
		see also MISTAKES index heading
81-52A		payment of death benefit to widow of fund manager in the absence of legal obligation
75-90		personal liability
96-02A 96-08A		statement of
82-05A		transfers of surplus plan assets
95-04A		50 PERCENT TEST
94-31A		FINANCIAL ACCOUNTING STANDARDS BOARD STATEMENT 106
		5-PERCENT RULE
82-11A		prohibited transactions
82-11A		statutory exemptions
		5-PERCENT RULE, WITH RESPECT TO CERTAIN INSURANCE POLICIES
97-24A		applying separately or in the aggregate
97-24A		legislative history of
97-24A		statutory exemption to prohibited transaction rules
		FLEXIBLE BENEFIT ARRANGEMENT
		see CHURCH PLAN index heading
		FLEXIBLE SPENDING ACCOUNT
96-12A(FN3)		amending cafeteria plan to create
		FLOAT
93-24A		definition of
		FLOOR-OFFSET ARRANGEMENT
97-18A		examination of concept
97-06A		generally
94-42A		graduated termination of
94-42A		Omnibus Budget Reconciliation Act of 1987 (OBRA 1987)
84-14A		FOREIGN CLEARING AGENCY ACTING AS SECURITIES DEPOSITORY
93-10A		FOREIGN GOVERNMENT, PLAN SPONSORED BY AND MAINTAINED WITHIN THE UNITED STATES
		FOREIGN PLAN
78-26A		as constituting employee pension benefit plan, where arrangement covers participants who are not nonresident aliens
75-26A 81-58A 83-27A		generally
79-67A		New Zealand Embassy
80-61A		non-resident aliens, plan covering
77-86A		Norway, Kingdom of
82-38A		Reuters
		FORFEITABLE
94-41A		IRS guidance (Sec. 1.411(a)-4(b)(6))
		see also PREEMPTION index heading
82-01A		FORFEITURE OF BENEFITS
		FORFEITURE OF PENSION BENEFITS UPON REEMPLOYMENT WITH SPONSOR'S COMPETITOR
75-61A		impermissible under ERISA
		FOR-PROFIT CORPORATIONS
94-05A 95-07A		as church plan
85-26A		FROZEN PENSION PLAN
75-16		FROZEN PLAN
		FULL-TIME LIFE INSURANCE SALESPEOPLE
78-33A		as constituting employees rather than independent contractors
		FULL-TIME STUDENTS
75-18		as employees under ERISA
		FULLY INSURED
96-05A		DOL taking no position on in the absence of documentation
93-11A		generally
83-14A		multiple employer welfare arrangement
94-07A		treatment of concept in ERISA statutory text
94-07A		certainty of benefits protection
94-07A		application of concept to particular fact pattern
94-07A(FN5)		definition of
94-07A(FN5)		application of state insurance law
94-07A(FN5)		and preemption
		FUNDING STANDARDS
94-16A		church plan elections under IRC Sec. 410(d)
		FUND-TO-FUND INVESTMENTS
82-41A		by pooled funds maintained by a bank
		FUND TRUSTEE ALSO SERVING AS CUSTODIAN
77-45A		prohibited transactions
77-45A		statutory exemptions
		FUTURE ACCRUAL, SIGNIFICANT REDUCTIONS IN THE RATE OF
94-42A(FN5)		disclosure requirements
94-42A(FN5)		IRS jurisdiction
		FUTURES CONTRACTS
82-49A		plan investments in