ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

Opinions by Subject

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Index | H-I

		HANDLING
75-119A		application of concept to particular fact pattern
76-69		bonding requirements
75-123A		incorporation (by reference) of standards issued under Welfare and Pension Plans Disclosure Act
		HARDSHIP IN COMPLYING WITH ERISA
75-17A		lack of DOL authority to provide requested relief with respect to
		HARVARD
80-25A		appointment of Harvard as trustee and contributions by Harvard to its own pension plan
80-25A		prohibited transactions
		HEALTH MAINTENANCE ORGANIZATIONS (HMO)
		see ADOPTED CHILDREN index heading
		HIGHLY COMPENSATED EMPLOYEES
85-37A		application of concept to particular fact pattern
		HOLIDAY FUND
79-89A		as constituting an employee welfare benefit plan
		HOLIDAY PAY PLAN
79-18A		as constituting employee welfare benefit plan
79-04A 79-18A		as not constituting payroll practice
78-07A		maintained by both an employer and an employee organization
		HOSPITAL AUTHORITY (PLAN SPONSORED BY)
		see GOVERNMENTAL PLAN index heading
		HOURS OF SERVICE
76-89A		DOL View on Complaint filed in Court
78-20A 78-21A		Method Of Crediting
		HOUSING AUTHORITY
		see also AGENCY OR INTRUMENTALITY index heading
		Alabama law
94-01A		organized under
		ILLINOIS UNCLAIMED PROPERTY STATUTE
		see UNCLAIMED PROPERTY STATUTES index heading
		IMPERMISSIBLE FORFEITURE
		see also ESCHEAT index heading
94-41A(FN4)		IRS guidance
		INCENTIVE COMPENSATION, PAYMENT OF TO PLAN'S INVESTMENT ADVISOR
86-20A 86-21A		prohibited transactions
		INCENTIVE COMPENSATION PLAN
77-26A 79-20A		as constituting neither pension nor welfare benefit plan
		INCENTIVE STOCK PLAN
80-29A		as possibly constituting employee pension benefit plan
		INCOME REPLACEMENT PROGRAM
93-02A		as payroll practice
99-01A		INCOME TAX WITHHOLDINGS
		INDEMNIFICATION PROVISIONS
77-66A 77-67A		generally
77-56A		propriety of
		INDEPENDENT CONTRACTORS
75-40		providing benefits to, rather than employees
		INDEPENDENT OF THE ISSUER
77-02A		application of concept to particular fact pattern
		INDIVIDUAL ACCOUNT PLAN
76-118		minimum funding standards, exemption with respect to
80-62A		stock bonus plan as
		INDIVIDUAL LIFE INSURANCE CONTRACT
98-07A		arrangement as constituting
98-07A		sale by plan of part of
98-07A		with respect to PTE 92-6
		INDIVIDUAL RETIREMENT ACCOUNT (IRA)
76-66		application of concept to particular fact pattern
76-08 77-22A 77-29A 84-34A		as constituting employee pension benefit plan
77-21A 79-05A 82-08A 84-25A 84-34A		as not constituting employee pension benefit plan
		custodian's purchase and sale of stock of company affiliated with custodian
86-28A		prohibited transactions
78-15A		DOL guidance with respect to
98-03A 00-10A		generally
81-29A		investment in thrift certificates of entity which also serves as trustee and custodian
81-29A		prohibited transactions
82-65A 85-17A 85-18A 88-18A 93-33A		IRC prohibited transaction provisions
		loans
82-08A		determined to be prohibited transactions
93-33A		particular investment by constituting a distribution under IRC
		payroll deduction program
82-13A		as not constituting employee pension benefit plan
75-14		status of such plans under ERISA
85-17A		status under Title I of ERISA
		INDIVIDUAL RETIREMENT ACCOUNT PAYROLL DEDUCTION PROGRAM
82-67A		as not constituting employee pension benefit plan
81-80A		as not endorsed by the employer
98-03A		INDIVIDUAL RETIREMENT PLAN
		INDUSTRY ADVANCEMENT PROGRAMS
81-49A		arrangement not falling within regulatory exception to definition of employee welfare benefit plan
94-14A		DOL guidance with respect to
		INFORMAL BENEFITS ARRANGEMENT
76-01		as not constituting an ERISA plan
		INFORMATION
77-07A 77-34A		participant's refusal to provide
77-07A 77-34A		plan's recourse
95-04A		INITIAL CAPITALIZATION
95-04A		prior DOL guidance with respect to (AO 89-15)
		INITIAL DETERMINATION LETTER
93-01A		issued by PBGC, as evidence of organization's church plan status
		INITIAL NOTICE REQUIREMENT
		see CONSOLIDATED OMNIBUS BUDGET RECONCILIATION ACT OF 1985 (COBRA) index heading
98-06A		IN-KIND EXCHANGE OF ASSETS
		IN-SERVICE DISTRIBUTIONS
		see IN-SERVICE WITHDRAWALS index heading
		IN-SERVICE WITHDRAWALS
		on account of:
94-30A		disability
94-30A		financial hardship
		INSOLVENT INSURANCE COMPANIES
97-03A		tax qualified benefit plans sponsored by
97-03A		termination of plans sponsored by
		INSTITUTIONAL TRUSTEE'S PURCHASE OF SPONSOR'S CDs WITH PLAN ASSETS
79-76A		prohibited transactions
79-76A		statutory exemptions
		INSUFFICIENT LIQUID ASSETS
		qualified domestic relations order
94-28A		loans made to the plan with respect to, as covered by PTE 80-26
		INSURANCE AGENTS
77-75A		as constituting employees rather than independent contractors for purposes of ERISA
		INSURANCE, BANKING, OR SECURITIES
94-41A		laws regulating not preempted
96-04A		INSURANCE, BUSINESS OF
		INSURANCE COMPANY
		see also INSOLVENT INSURANCE COMPANIES index heading
80-56A		"investment manager", statutory definition of
75-146		non-profit association providing retirement benefits as constituting
94-07A		qualified to do business in a state
83-49A		INSURANCE COMPANY OR OTHER INSURER
		INSURANCE LAW OF CONNECTICUT
94-07A(FN6)		DOL expressing no view regarding
		INSURANCE ORGANIZATION QUALIFIED TO DO BUSINESS IN ANY STATE
76-05		limited regulatory exemption with respect to
		INSURANCE POLICY
81-11A		as not constituting assets of the plan
		INSURANCE POLICY OR CONTRACT
81-17A		discussion of
		INSURED, FULLY
96-05A		DOL taking no position on in the absence of documentation
96-04A(FN4)		INSURER, EMPLOYER NOT AN
		INTERNAL REVENUE CODE
95-17A		provisions under the jurisdiction of the IRS, DOL offering no opinion on
		INTERSTATE COMMERCE
		see also COMMERCE OR ANY ACTIVITY OR INDUSTRY AFFECTING COMMERCE index heading
79-34A		sponsor's activities alleged not to involve
00-10A		IRC SEC. 4975
93-26A		relationship between PTE 77-4
97-23A		INTRA-PLAN TRANSACTIONS
		INUREMENT
		see ANTI-INUREMENT RULE index heading
01-09A		INVESTMENT ADVICE
84-04A		prohibited transactions
84-04A		statutory exemptions
		INVESTMENT ADVISOR
84-08A		PTE 77-3
01-09A		INVESTMENT ADVISORY FEES
		INVESTMENT ADVISORY SERVICES (AND COMPENSATION WITH RESPECT TO) PROVIDED BY PARTIES IN INTEREST AND DISQUALIFIED PERSONS
77-44A		prohibited transactions
94-35A 95-04A		INVESTMENT COMPANY ACT OF 1940
		INVESTMENT CONSULTING SERVICES
84-03A		prohibited transactions
98-04A		INVESTMENT DUTIES
83-29A		INVESTMENT MANAGEMENT AND RECORD KEEPING SERVICES
		INVESTMENT MANAGEMENT SERVICES, FURNISHING OF
83-52A		prohibited transactions
83-52A		statutory exemptions
		INVESTMENT MANAGER
83-61A		prohibited transactions
83-61A		statutory exemptions