ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

Opinions by Subject

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Index | R

92-13A		RABBI TRUST
94-37A(FN1)		RAILWAY LABOR ACT
		REAL ESTATE EQUITY FUND
83-26A		establishment of and investments in
		REAL ESTATE RELATED ASSETS
77-78A 77-81A		valuation of
77-78A 77-81A		fiduciary standards
		REASONABLE CHOICE
94-30A(FN2)		regulatory reference (2510.3-2(f)(3)(vii))
		REASONABLE COMPENSATION
95-17A		as an inherently factual question
95-17A		type of facts considered
99-09A		definition of
76-57 79-29A 97-23A		generally
95-17A		prior DOL guidance with respect to (29 CFR Sec. 2550.408b-2(d) & 29 CFR Sec. 2250.408c-2)
		see also CLASS ACTION LITIGATION, SETTLEMENT OF index heading
		REASONABLE CONTRACT OR ARRANGEMENT
95-17A		as an inherently factual question
95-17A		type of facts considered
99-09A		definition of
95-17A		prior DOL guidance with respect to (29 CFR Sec. 2550.408b-2(c))
		see also CLASS ACTION LITIGATION, SETTLEMENT OF index heading
		RECORD KEEPING SERVICES
97-16A		payment of fees with respect to
		RECREATION OR VACATION FACILITY, USE OF
85-38A		benefit not constituting employee welfare benefit plan
		REDEMPTION OF SHARES
77-02A		prohibited transactions
		REDUCTION OF ACCRUED BENEFITS ON ACCOUNT OF INCREASING AGE OR SERVICE
75-66A		impermissible under ERISA
75-138		REDUCTION IN PENSION BENEFITS
		REGIONAL TRANSIT SYSTEM
		see GOVERNMENTAL PLAN index heading
		REIMBURSEMENT OF FORFEITED PENSION BENEFITS
		as excluded from:
81-28A		minimum participation standards
81-28A		minimum vesting standards
81-28A		requirement that plan assets by held in trust
75-100		REINCORPORATION AND REISSUANCE OF CORPORATE STOCK TO PLAN
		RELATES TO
		see RELATING TO index heading
		RELATING TO
96-03A 96-04A		and preemption
94-27A		case law having interpreted term broadly
94-27A		discussion of case law
		see also PREEMPTION index heading
		RELATIVE
98-07A		definition of
98-07A		with respect to PTE 92-6
		RELIGIOUS ORGANIZATION, PLAN AFFILIATED WITH
75-27A 75-28A 75-29A		as not exempt under ERISA
		see also CHURCH PLAN index heading
		REMEMBRANCE PLANS
77-25A		as not constituting an employee welfare benefit plan
88-06A		generally
82-25A		referencing
		REPAYMENT OF LOAN
94-28A		and PTE 80-26
		REPORTING AND DISCLOSURE REQUIREMENTS
79-75A 82-61A		alternative method of compliance
81-10A		application to benefit plan providing benefits to retirees
82-66A		application of standards to terminated defined benefit plan
81-64A		change in plan year
82-17A		controlled group of corporations
81-47A		entity required to file
83-32A 83-33A		generally
85-13A		governmental plans, as not applicable to
79-63A 81-54A 82-54A		limited regulatory exemption
80-64A		limited regulatory exemption for certain group insurance arrangements
76-116A 76-121A 77-19A 81-25A		limited regulatory exemption for certain small welfare plans
84-05A		29 CFR Sec. 2520.104-20
75-05 75-86		limited regulatory exemption with respect to certain small welfare plans with fewer than 100 participants
81-47A		number of reports which must be filed
81-47A		plan number
81-43A		regulatory exemption
82-17A		separate single plan
82-03A 82-61A		simplified employee pension
		REPORTING REQUIREMENTS
80-51A 80-52A 81-03A 81-32A 81-59A 81-81A 83-30A 83-31A		accountant's report
84-45A 85-12A		certified public accountant
79-87A		plan's with fewer than 100 participants
84-07A 85-39A		requirement to include
94-14A		application to particular fact pattern
86-17A		application to certain fees paid to insurance brokers
85-25A		application to certain insurance contracts
93-22A		assets held in an insurance company separate account, with respect to
84-45A		audit requirement
86-14A		commissions
94-14A		DOL guidance with respect to (29 CFR Sec. 2520.101-1 through 29 CFR Sec. 2510.104(b)(30)
94-14A		regulatory exemption with respect to certain plans (29 CFR 2520.104-22)
86-14A		finders fee
		form 5500
86-14A		information which must be included on
93-21A		generally
83-40A		guaranteed investment contracts
82-34A		limited exemption for welfare plans covering fewer than 100 people
79-81A		limited regulatory exemption
84-10A		regulatory exemption (Sec. 2520.104-44)
86-09A		exemption from annual reporting by unfunded and certain insured plans
80-56A		regulatory exemption for assets in insurance company pooled separate account
92-24A		regulatory exemption from with respect to certain small welfare benefit plans
		third party administrators
86-14A		fees paid to independent insurance agents for marketing the services of third party administrators
		REPORTS, SUBMISSION OF
75-60A		non-lawyers as external advisors
		REPRESENTATION
94-37A(FN1)		equal employer and union representation in fund administration, requirements of Labor Management Relations Act of 1947 with respect to
94-37A(FN1)		Railway Labor Act
		trust funds not subject to Labor Management Relations Act of 1947, requirements with respect to
94-37A(FN1)		case law
94-37A(FN1)		discussion of
94-39A(FN2)		RESIDUAL ASSETS OF SINGLE-EMPLOYER PLAN TO EMPLOYER (403(C)(1)(REFERENCING 4044(D)))
94-39A		as exception to exclusive purpose rule (Sec. 403(c)(1))
		RESIDUAL PLAN ASSETS
		see REVERSION OF TO EMPLOYERS UPON TERMINATION OF MULTIEMPLOYER PLAN index heading
		RETENTION OF CLAIMS RECORDS REQUIREMENT
75-58A		transfer to trust company as complying with
82-40A 84-19A		RETENTION OF RECORDS REQUIREMENT
94-30A		RETIREMENT ANNUITY CONTRACTS
		REUTERS PENSION FUND
82-38A		application of foreign plan standards to
		REVERSION OF PLAN ASSETS TO AN EMPLOYER UPON TERMINATION OF MULTIEMPLOYER PLAN
94-39A		anti-inurement rule
94-39A		application of standards to particular fact pattern
		exclusive purpose rule
94-39A		Sec. 403(c)(1)
94-39A		exceptions to
94-39A		fiduciary considerations, generally
94-39A		prohibitions on
		ROLLOVER
81-26A		from SEP-IRA to IRA
		ROLLOVER IRA
81-57A		as not constituting employee pension benefit plan
		ROTH IRA
98-03A		as covered under PTE 97-11
		ROYALTY FUND
79-74A		as not constituting employee benefit plan