ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

Opinions by Subject

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Index | G

		GENDER DISCRIMINATION
74-03A		vesting
74-03A		benefit amounts
		GENERAL ASSETS
		see SEVERANCE PAY and associated index headings
		GENERAL ASSETS OF THE EMPLOYER
		identifiable plan assets, absence of
93-02A(FN1)		prior DOL guidance (AO 92-24)
		payments from
94-14A		DOL guidance with respect to
93-02A(FN1)		prior DOL guidance (AO 92-24)
		salary continuation payments from
94-12A(FN3)		as not in ERISA's list of plans
94-12A(FN3)		DOL guidance on topic of (29 CFR Sec. 2510.3-1(b)(2))
		GOVERNMENTAL EMPLOYEES
95-03A		union plan covering only governmental employees as being subject to ERISA, where employer makes no contributions to the plan
95-03A(FN7)		prior DOL guidance with respect to (AO 86-16)
		GOVERNMENTAL PLANS
96-20A		administration of the plan, discussion of
94-19A		agency or instrumentality
94-19A		factors considered with respect to
		relationship between entity and government
94-38A		analysis of particular fact pattern
		Alabama
94-38A		entity established under laws of as governmental plan
		Alabama Supreme Court
94-01A(FN1)		decision of as item considered in determining status as
99-15A		all but one of the participants are school district employees
		ambulance personnel
95-27A		inclusion in plan as affecting plan's status
		Appalachian Regional Commission
94-19A		plans sponsored by as
86-10A		application of concept to City Employees Union Local 237
87-07A		application of concept to community hospital
94-21A		application of concept to particular fact pattern
80-16A 83-36A		arrangement as not constituting
97-02A		auxiliary organization under California law as
		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
97-05A		characterization of organization as independent contractor versus agency or instrumentality as affecting status as
		charter school, inclusion of as affecting status as
95-11A		discussion
95-11A		items considered in determination
95-11A		prior IRS guidance on topic
94-19A		consortium of federal and state governments (plans sponsored by) as
99-02A		corporation established by statute as constituting
95-07A		county hospital characterized as church plan, where employees are only a small fraction of larger group of employees of church organization
94-01A 94-02A 94-03A 94-19A 94-21A 94-38A 95-11A 95-14A 95-15A 95-20 95-21A 95-25A 95-27A 96-07A		definition
96-07A		degree of governmental involvement as effecting status as
99-10A 00-04A 00-08A		de minimus number of private sector employees
80-27A		determination with respect to union covering New York City transit employees
96-20A		DOL conclusion regarding plan's exempt status may change if plan is extended to cover persons other than police offers and firefighters
94-03A 94-19A		DOL opinion regarding not determinative of tax treatment
94-19A		factors considered with respect to
94-03A		factors examined in determining planÕs status as
94-03A		application of factors to particular fact pattern
94-03A		prior IRS guidance regarding particular fact pattern
86-06A		Firemen Relief Association of the City of Milwaukee
96-21A		fund established by and covering employees of more than one government agency, as implicating ERISA provisions with respect to political subdivisions and agencies or instrumentalities
75-25A 75-30A 75-31A 75-32A 75-33A 75-34A 75-35A 75-36A 75-37A 75-136 76-19 76-122A 76-123A 76-125A 76-126A 76-128A 77-13A 77-15A 77-17A 79-36A 79-83A 80-19A 80-35A 80-36A 80-50A 81-14A 81-15A 81-53A 81-56A 81-79A 81-82A 82-02A 82-58A 82-63A 83-08A 83-13A 83-24A 83-54A 84-32A 84-37A 85-06A 85-10A 86-22A 86-23A 86-24A 87-08A 88-12A 88-15A 89-23A 92-10A 93-32A 94-38A 95-20A 97-26A 01-08A		generally
96-07A		federal home loan banks (plans sponsored by) as
96-07A		governmental involvement exceeding mere regulatory level
94-03A		hospital authority, established by political subdivision
94-01A		housing authority (plan sponsored by) as
95-21A		hospital serving low to moderate income people as
00-01A		inclusion of certain non-governmental employees
		inclusion of nonprofit corporation as not affecting status as
96-22A		governance of organization, consideration of
96-22A		examination of particular fact pattern
96-22A		organization's purpose, consideration of
96-22A		state's view of organization's status, consideration of
97-02A		inclusion of nonprofit public benefit corporation as affecting status as
97-05A		IRC Sec. 403(b) plans
		Kentucky public employees, plan covering certain
94-21A(FN2)		DOL having issued no guidance with respect to
		local bar association (plan sponsored by) as
94-02A		application of standards to particular fact pattern
94-02A		covering individuals not employed by
94-02A		possibility of change in status
		integrated, unified
94-02A(FN4)		DOL discussion of the significance of these terms when used with respect to bar associations
94-02A(FN6) 94-02A(FN7)		case law on topic of
		Los Angeles Police Department
95-25A		as governmental employer under ERISA
94-38A		municipal natural gas district as
82-07A		New Jersey Transit, application of standards to
		non-governmental employees
95-14A 95-15A 95-27A		inclusion of as not affecting plan's status as, where number of non-governmental employees is small
95-27A		inclusion in plan as affecting plan's status, where such persons amount to more than a de minimus number of participants
		private, for-profit entity
95-27A		inclusion of employees of as affecting plan's status
		other federal agencies, determination of governmental status by
94-38A		National Labor Relations Board
94-38A		Social Security Administration
99-15A		participants are members of union, but employer helps fund the plan
99-06A		participation of magistrates and county commissioners as affecting status as
99-06A		participation of members of non-profit, non-stock organization established pursuant to statute as affecting status as
		plan administered by employee organization:
97-20A		as constituting;
97-20A		as not constituting, where funded entirely at the expense of organization's membership
79-62A		plan as not constituting
96-20A		plan covering union members, all of whom are police officers and firefighters
01-07A		plan established pursuant to collective bargaining between governmental entities and labor unions
95-15A		plan not operated by the government as still retaining status as governmental plan where certain conditions exits
94-19A		plans as excluded from ERISA
		police officers
		see also POLICE OFFICERS index heading
97-20A		police officers participating in
		police officers, plan covering mostly
95-25A		as falling within governmental plans exclusion, where governmental employer pays portion of the benefits
99-07A		privatization of organizational participant as affecting status as
		prototype plan
95-21A		DOL taking no position on with respect to particular fact pattern
94-03A		pension plan as governmental plan
00-03A		public corporation established pursuant to state statute
93-28A		regional transit authority as
95-20A		regional transit system as
97-05A		safe harbor under DOL regulation 29 C.F.R. Sec. 2510.3-2(f)
		school districts
95-15A		as agencies or instrumentalities or political subdivisions of state and local government
		see also AGENCY OR INSTRUMENTALITY index heading
97-05A		sheriffs, private non-profit corporation the only members of which are
		small number of non-governmental employees
95-25A		inclusion of as not affecting arrangement's status as governmental plan
00-04A 00-06A 00-07A 00-11A		sponsored jointly by governmental entity and labor union
94-03A		state and local government
76-105 76-108 76-109 76-117 76-124 76-127 76-129 76-131		status under Title I of ERISA
76-19 76-105 76-108 76-109 76-117 76-124 76-127 76-129 76-131 77-14A		status under Title II of ERISA
86-07A		St. Louis Police Relief Association
		successor employer/sponsor
95-20A		regional transit system which succeeded private bus company
97-05A		tax-sheltered annuity programs which are not ERISA plans
85-02A		Wisconsin Education Association Insurance Trust, as not constituting governmental plan
		GRACE PERIODS
94-30A		DOL generally does not grant
		GRANDFATHER PROVISIONS
97-06A		Omnibus Budget Reconciliation Act of 1987
		see also OMNIBUS BUDGET RECONCILIATION ACT OF 1987 index heading
		GRATUITOUS PAYMENTS
76-66		application of concept to particular fact pattern
76-80		as constituting employee pension benefit plan
78-23A		as not constituting employee pension benefit plan
78-13A		elements of
80-41A		to pre-Act retirees
		GRATUITOUS PAY PLAN
80-18A		arrangement not constituting
80-66A		as not constituting employee pension benefit plan
85-21A		GRIEVANCE AND ARBITRATION PROCEDURES
		GROUP ANNUITY CONTRACT PURCHASED WITH LIQUIDATED PLAN INVESTMENTS
81-60A		as not constituting employee pension benefit plan
		GROUP INSURANCE PROGRAMS
		regulatory exclusions
94-15A(FN5)		DOL guidance with respect to (29 CFR 2510.3-1(j))
		GROUP LEGAL SERVICES PROGRAM
81-62A		as constituting employee welfare benefit plan
		see also PREPAID LEGAL SERVICES PLAN index heading
		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
		GROUP TRUST REQUIREMENTS
94-35A		regulatory reference (Rev. Rul. 81-100, 1981-13 I.R.B. 32)
99-05A		GUARANTEED GOVERNMENTAL MORTGAGE POOL CERTIFICATE
		GUARANTEED INVESTMENT CONTRACTS
		see REPORTING REQUIREMENTS index heading