ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

Opinions by Subject

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Index | M

		MAINTENANCE 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
80-53A		MAKE-UP PAYMENTS
		MANAGEMENT RIGHTS
95-04A		definition of
95-04A		exercise of
78-25A 79-39A		MARKETABLE OBLIGATION
88-04A		MEDICAL BENEFITS
		MEDICAL CARE FOR NEEDY EX-EMPLOYEES
79-07A		as constituting neither pension nor welfare benefit plan
93-23A		MEDICARE SECONDARY PAYER PROVISIONS
		MENTAL HEALTH BENEFITS PROGRAM
94-06A(FN2)		as an ERISA plan
94-06A(FN2)		prior DOL guidance with respect to (AO 83-35A)
		MENTAL HEALTH COUNSELING
94-11A		as an employee welfare benefit plan under ERISA
94-11A		prior DOL guidance with respect to (AO 83-35A)
94-11A		provided through employee assistance program
		MERGER
88-14A		of assets and liabilities of two employee welfare benefit plans
75-16		of sponsoring employer with another employer
		of two pension plans
75-101A		as distinguished from the merger of two sponsoring employers
79-47A 85-20A		prohibited transactions
79-47A		statutory exemptions
		MEWA
		see MULTIPLE EMPLOYER WELFARE ARRANGEMENT index heading
94-22A 94-23A 94-24A 94-25A 94-26A		MINIMAL INVOLVEMENT
76-31		MINIMUM FUNDING STANDARDS
		MINISTERIAL DUTIES, PERFORMANCE OF MERELY
94-30A		as not constituting establishment or maintenance of pension plan
		MINNESOTA
95-27A		Public Employees Retirement Association of
		MISSING PARTICIPANTS
94-41A		IRS guidance (Sec. 1.411(a)-4(b)(6))
94-41A(FN1)		one plan's approach
		see also PARTICIPANT DIRECTED ACCOUNTS index heading
94-39A(FN3)		MISTAKEN CONTRIBUTIONS MADE TO MULTIEMPLOYER PLAN (403(C)(2)(A)(II))
94-39A		as exception to exclusive purpose rule (Sec. 403(c)(1))
94-39A(FN2)		MISTAKEN CONTRIBUTIONS MADE TO NON-MULTIEMPLOYER PLAN (403(C)(2)(A)(I))
94-39A		as exception to exclusive purpose rule (Sec. 403(c)(1))
		MISTAKES
93-23A		primary payments made by medicare in error
93-23A		fiduciary standards implicated by
76-55A		regulatory mistake regarding coverage of state banks
99-15A		remedies for, in mischaracterizing arrangement as ERISA plan
		see also ERRORS index heading
		see also OVERPAYMENTS index heading
		MISTAKES IN PLAN ADMINISTRATION
		see also OVERPAYMENTS index heading
77-08A		trustee's right to inform other plan's of plan administrator's mistake
		MISTAKES OF FACT VERSUS MISTAKES OF LAW
		see MULTIEMPLOYER PENSION PLAN AMENDMENTS ACT OF 1980 index heading
		see WITHDRAWAL LIABILITY index heading
79-12A		MODIFICATION RATHER THAN TERMINATION OF PLAN
81-67A		MONEY PURCHASE PLAN (AS PART OF AN ESOP) NOT PROHIBITED FROM ACQUIRING QUALIFYING EMPLOYER SECURITIES
99-05A		MORTGAGE-BACKED CERTIFICATES
		MORTGAGE LOAN
84-33A		short term
		MORTGAGE LOAN PROGRAM
81-12A		as not permitted by ERISA
84-33A		MORTGAGE POOLS
		MPPAA
		see MULTIEMPLOYER PENSION PLAN AMENDMENTS ACT OF 1980 index heading
99-04A		MULTIEMPLOYER EMPLOYEE BENEFIT PLAN
		MULTIEMPLOYER PENSION PLAN AMENDMENTS ACT OF 1980
95-24A		generally
95-24A		mistakes of fact versus mistakes of law
95-24A		purpose of
		see also WITHDRAWAL LIABILITY index heading
95-24A		statutory requirements prior to enactment
		MULTIEMPLOYER PLAN
83-05A		arrangement constituting
75-131A		failure of contributing employers to honor obligations
79-44A		plan obligations to credit participants' accounts upon employer's failure to contribute
83-07A		precluded from payment of compensation to representative of union for services as plan administrator
		see also MULTIEMPLOYER PENSION PLAN AMENDMENTS ACT OF 1980 index heading
		see also WITHDRAWAL LIABILITY index heading
		termination of, distribution of plan assets to employers upon
94-39A		application of standards to particular fact pattern
94-39A		fiduciary considerations, generally
		MULTIPLE EMPLOYER PLAN
82-10A 82-57A 84-41A		generally
		MULTIPLE EMPLOYER WELFARE ARRANGEMENT (MEWA)
94-20A 95-06A 98-08A		application of definition to particular fact pattern
79-54A 95-06A		arrangement as not constituting
95-06A		authority of Secretary of Labor to regulate
95-06A		characterization of plans as separate, single-employer plans rather than as Multiple Employer Welfare Arrangement
95-06A		classification of as having implications under federal and state law
75-67A		computation of participation and vesting credit based on weeks rather than hours worked
95-22A		control group
95-03A 95-06A 95-22A 96-05A 98-08A		definition of
94-20A(FN1)		as including both plans covered by Title I and other arrangements not covered by Title I
94-20A		statutory text
94-37A		employee welfare benefit plan, as not constituting
94-37A(FN3)		collective bargaining agreement, maintained pursuant to
94-37A(FN3)		control group, maintained by
94-37A(FN3)		DOL application of standards to particular fact pattern
96-05A		employer's account separately tracked as not effecting status as
83-14A		fully insured
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)		permitted application of state insurance law
94-07A(FN5)		and preemption
83-53A 88-05A 90-24A 90-25A 90-26A 90-27A 90-28A 90-29A 90-30A 91-19A 91-21A 92-04A 92-05A 92-07A 92-14A 92-15A 92-16A 92-20A 92-21A 93-17A 93-19A 93-29A 98-08A 01-04A		generally
95-06A		limitations on state's authority to regulate
		not fully insured
94-07A(FN5)		implication with respect to application of state law
95-06A		pooled custodial accounts, use of
92-06A 94-20A(FN1)		and preemption
75-67A		records of hours worked in custody of contributing employers rather than plan
		single employer
95-22A		application of standards to particular fact pattern
95-06A		state authority to regulate
95-06A		prior DOL guidance with respect to (AO 90-18)
97-21A(FN4)		state law covering not preempted
94-20A		state regulation of
94-20A		prior DOL guidance regarding (AO 90-18A)
95-06A		status of DOL regulations
95-22A		trades or businesses
95-03A		union plan covering only employees of federal government as not constituting, as plan is limited to employees of single employer
		Virginia, Commonwealth of
94-20A		DOL taking no position as to whether arrangement is a Multiple Employer Welfare Arrangement under laws and regulations of
		see also EMPLOYEE LEASING index heading
		MULTIPLE RELATIVES
98-07A		under PTE 92-6
		MULTI-PURPOSE PAYROLL DEDUCTION ARRANGEMENT INCLUDING INDIVIDUAL RETIREMENT ACCOUNTS
82-47A		as not constituting employee pension benefit plan
		MUNICIPAL NATURAL GAS DISTRICT
94-38A		plan covering employees of, as governmental plan
		MUTUAL FUND
94-35A		PTE 77-4
94-35A(FN3)		purchase of shares in other than for cash