ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

Opinions by Subject

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Index | Q

		QDRO
		See QUALIFIED DOMESTIC RELATIONS ORDER index heading
99-05A		QUALIFIED ASSETS
		QUALIFIED BENEFICIARY
		See CONSOLIDATED OMNIBUS BUDGET RECONCILIATION ACT OF 1985 (COBRA) index heading
		QUALIFIED DOMESTIC RELATIONS ORDER
94-32A		alienation
		alternate payee
94-28A 94-32A		considered beneficiary under a plan
94-32A		impermissible encumbrance on rights of
92-17A		anti-alienation
92-17A		anti-assignment
94-32A		assignment
94-32A		cost of processing not permitted to be applied against participant's account
94-28A 94-32A		definition of
94-32A		expenses with respect to not permitted to be allotted to participants
99-13A 00-09A		generally
01-06A		income withholding notice issued by governmental agency
94-28A		insufficient liquid assets
94-28A		loans made to the plan as an antidote to, as covered by PTE 80-26
01-06A		judgment, decree, or order
94-28A		loans made to the plan with respect to, as covered by PTE 80-26
94-32A		obligations of plan administrator
94-32A		plan administrator often needs to seek advice of counsel when processing domestic relations order
		see also DOMESTIC RELATIONS ORDER index heading
94-32A		several modifications often occur before domestic relations order is qualified by plan administrator
00-09A		QUALIFIED JOINT AND SURVIVOR ANNUITY
		QUALIFIED PROFESSIONAL ASSET MANAGER
99-11A		status under Prohibited Transaction Exemption 84-14 after merger with newly-formed corporation
		QUALIFIED STOCK OPTION PLAN
79-51A 79-52A		as not constituting employee pension benefit plan
		see also STOCK OPTIONS PLAN index heading
		QUALIFYING EMPLOYER REAL PROPERTY
		acquisition and lease back
77-16A		prohibited transactions
77-16A		statutory exemptions
75-111 76-14		application of standards to particular fact pattern
77-01A		developed parcels of land as
77-16A		geographic dispersion requirement
77-16A		single parcel as not constituting
		QUALIFYING EMPLOYER SECURITY
78-19A		acquisition and sale of between eligible individual account plan and the employer
78-19A		prohibited transactions
78-19A		statutory exceptions
75-89		affiliate company
96-08A		and adequate consideration
81-05A		back-to-back stock certificates
78-24A		common stock of plan sponsor as
96-08A		definition of under ERISA
96-08A		definition of under IRC
96-08A		and disqualified persons
96-08A		and ERISA Sec. 407(d)(5)
75-141 79-56A 80-62A 81-33A 81-67A 84-36A 86-13A 87-03A		generally
96-08A		and IRC Sec. 4975(d)(13)
96-08A(FN1)		see also, IRC definition of employer security
97-25A		and Omnibus Budget Reconciliation Act of 1987
97-25A		percentage ownership tests
97-25A		public policy reasons for
97-25A		statutory exemption
94-42A		statutory provisions
80-55A		stock of affiliate as qualifying employer security of parent company's plan
94-42A		10-percent rule
97-25A		testing requirements
		QUALIFYING EVENT
		see CONSOLIDATED OMNIBUS BUDGET RECONCILIATION ACT OF 1985 (COBRA) index heading
		QUESTIONS OF FACT
96-08A		DOL generally takes no position on