ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

Opinions by Subject

A | B | C | D | E | F | G | H-I | J-K-L | M | N-O | P | Q | R | S | T-U | V-W-X-Y-Z

Index | S

		SAFE HARBOR
		see SEVERANCE PAY and associated index headings
		SAFETY EXCELLENCE AWARDS
94-12A(FN3)		as not in ERISA's list of plans
94-12A(FN3)		DOL guidance on topic of (29 CFR Sec. 2510.3-2(b))
		SALE AND LEASE BACK
80-57A		prohibited transactions
80-57A		statutory exemptions
		SALE, EXCHANGE OR TRANSFER OF PLAN ASSETS
79-85A		transaction as not constituting as only the plan's manner of ownership is changed
79-85A		party in interest
83-34		SALE OF INTERESTS IN MORTGAGES AND REAL ESTATE
		SALE OF PROPERTY BETWEEN PLAN AND PARTY IN INTEREST
77-48A		where the property sold was owned by the plan on June 30, 1974
77-48A		prohibited transactions
84-28A		statutory exemption
		SALE OR ACQUISITION OF SHARES IN OPEN-END INVESTMENT COMPANY
98-06A		as not constituting a prohibited transaction
98-06A		by employee benefit plan covering employees of the company
00-10A		SALE OR EXCHANGE OR LEASE
82-19A		SAVINGS PLAN
81-89A		as constituting eligible individual account plan
81-44A		as constituting employee pension benefit plan
96-14A		SCHEDULE OF USUAL AND CUSTOMARY FEES, DISCLOSURE OF
		SCHOLARSHIP PROGRAMS
76-04 85-34A		as not constituting an employee welfare benefit plan
98-05A		unfunded
76-35A		reporting requirements exemption inapplicable to
76-54		SEC. 3001 REQUESTS
84-04A 94-35A		SECOND FIDUCIARY
		SECRETARY OF LABOR
95-28A		authority to define arrangements as welfare benefit plans rather than pension plans
95-26A 96-08A 97-23A		certain responsibilities transferred to from Secretary of Treasury
75-131A		enforcement actions
76-54		right to comment on applications made to the IRC
76-54		Sec. 3001 requests
		SECURITIES
94-41A		laws regulating not preempted
		see also PLAN'S SALE OF series of index headings
94-35A		SECURITIES ACT OF 1933
		SECURITIES AND EXCHANGE COMMISSION
94-35A		documents which must be provided to
		SELECT GROUP OF MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES
75-48		arrangement covering
		unfunded program providing pension benefits for
75-63A 75-64A		as subject to certain provisions of ERISA
		SELF-EXECUTING
94-27A		ERISA preemption provision as
		SELF FUNDED PLANS
96-06A		case law discussing
		SEC. 125 PLANS
		see CAFETERIA PLANS index heading
99-01A		SEPARATION PAYMENTS
		SERVICES, PROVIDING OF TO A PLAN
		investment services
77-69A 77-70A		provider not a fiduciary
77-68A		provider not a fiduciary
		SERVICE FEES
97-19A		in excess of reasonable amounts
97-19A		fiduciary considerations
97-19A		receipt of by company sponsoring its own pension plan
97-19A		receipt of by party in interest
		SERVICE PROVIDER
97-23A		creation of by pension plan
97-17A		definition of
97-23A		fiduciary's selection of as a factual matter
97-17A		as fiduciary when discretionary authority is present
97-17A		multiple employer welfare arrangement
97-23A		ownership of by pension plan
88-03A		reimbursement of compensation paid by a service provider to its employees
97-23A		transactions between pension plan and, where service provider was formed by the pension plan
		SERVICES TO A TRUST COMPANY RATHER THAN A BENEFIT PLAN
82-55A		as not implicating prohibited transactions provisions
		SETTLOR FUNCTIONS
97-03A		definition of
97-03A		where no assets but plan assets are available for the payment of fees with respect to
		SEVERANCE ARRANGEMENT
84-15A		factors considered in determining if arrangement constitutes pension plan
		SEVERANCE BENEFITS PLAN
83-47A		as constituting employee pension benefit plan
		SEVERANCE FROM EMPLOYMENT
99-01A		payments upon
		SEVERANCE PAY PLAN
76-66		application of concept to particular fact pattern
74-01 80-37A 81-08A 81-75A 95-28A		as constituting employee pension benefit plan
95-28A		as a result of surrounding circumstances
77-18A		as constituting employee welfare benefit plan rather than employee pension benefit plan
76-106 77-27A 79-40A 81-37A		as not constituting an employee pension benefit plan
95-28A		authority of Secretary of Labor to define such plans as welfare benefit plans rather than pension plans
95-28A		DOL view with respect to particular fact pattern covering airline pilots
		employee pension benefit plan
95-28A		definition of
76-107A		employee's normal compensation, definition of
		employee welfare benefit plan
95-28A		definition of
95-28A		Labor Management Relations Act, as including certain benefits described in
91-20A		factors considered in determining whether arrangement is employee pension benefit plan or employee welfare benefit plan
		general assets
95-28A		payment of benefits out of
99-01A		generally
97-12A		outplacement assistance program as constituting
95-28A		regulatory guidance (29 CFR 2510.3-2(b))
95-28A		DOL amendment of
95-28A		safe harbor, DOL intent in establishing
95-28A		safe harbor
95-28A		discussion of
95-28A		where not available
95-28A		severance plan versus pension plan
95-28A		criteria
77-27A		reporting and disclosure requirements with respect to
95-28A		statutory provisions with respect to characterization of arrangement as severance plan versus pension plan
		SEVERANCE PAY PROGRAM
80-72A		constituting both a pension and welfare benefit plan
		SEVERANCE PLAN VERSUS PENSION PLAN
		see SEVERANCE PAY and associated index headings
85-23A 92-18A 93-20A		SHORT-TERM DISABILITY PLAN
		SICK AND RELIEF FUND
78-01A		as constituting an employee welfare benefit plan
		SICK LEAVE PLAN
79-69A		as not constituting employee welfare benefit plan
		SICK LEAVE, UNUSED
79-48A		payment of, as not constituting employee welfare benefit plan
88-04A		SICKNESS, BENEFITS IN THE EVENT OF
83-35A		application of standards to employees assistance program
		SICK PAY PLAN
94-40A		as payroll practice
		SIDE BAR AGREEMENTS
99-12A		payment by funds as not violating ERISA
		SIGNIFICANT REDUCTIONS IN THE RATE OF FUTURE ACCRUAL
94-42A(FN5)		disclosure requirements
94-42A(FN5)		IRS jurisdiction
82-03A 82-12A		SIMPLIFIED EMPLOYEE PENSION
		SINGLE EMPLOYER
94-07A		definition of as including bona fide group or association of employers
		SINGLE EMPLOYER PLAN
81-41A		arrangement as constituting
84-35A		arrangement not constituting
		SINGLE PLAN
97-23A		definition of under IRC Sec. 413(c)
		SMALL BUSINESS ADMINISTRATION
95-04A		department of labor, discussions between
		SMALL BUSINESS INVESTMENT ACT OF 1958
		regulations issued with respect to
95-04A		generally
95-04A		pension fund investors
95-04A		issued with intention to attract
		small business investment companies
95-04A		discussion of
		SOCIALLY-RESPONSIBLE FUND
98-04A		choice of as implicating fiduciary standards under ERISA
		SOCIAL SECURITY ADMINISTRATION
94-38A		determination of governmental status by
99-08A		SPECIAL PURPOSE TRUST
		SPECIFIC PERSONAL SERVICES, PAYMENTS WITH RESPECT TO
76-110		as not constituting employee pension benefit plan
		SPLIT-DOLLAR LIFE INSURANCE POLICY, CASH VALUE ELEMENT OF
92-22A		plan assets
		SPLIT DOLLAR PLAN
77-23A		as not constituting employee pension benefit plan
		SPONSOR
		arranged
94-22A 94-23A 94-24A 94-25A 94-26A		use of term by sponsor as evidence of endorsement of plan
94-22A(FN1) 94-23A(FN2) 94-24A(FN1) 94-25A(FN1) 94-26A(FN1)		prior DOL guidance with respect to
		enthusiastic
94-22A 94-23A 94-24A 94-25A 94-26A		use of term by sponsor as evidence of endorsement of plan
94-22A(FN1) 94-23A(FN2) 94-24A(FN1) 94-25A(FN1) 94-26A(FN1)		prior DOL guidance with respect to
94-22A 94-23A 94-24A 94-25A 94-26A		establishment of plan
94-22A 94-23A 94-24A 94-25A 94-26A		maintenance of plan
94-22A 94-23A 94-24A 94-25A 94-26A		minimal involvement
		see also PLAN SPONSOR index heading
		sponsor's creditor serving as plan's trustee and custodian
77-03A		prohibited transactions
		SPOUSE OF OWNER
76-67A		and owner, arrangement covering only
76-67A		as not required to honor reporting requirements
		SPOUSE OF PARTNER
79-08A		deemed not to be an employee with respect to the partnership
		STATE
94-02A		definition as including District of Columbia
96-01A		definition as including Puerto Rico
96-01A		prior agency guidance with respect to (AO 84-18A)
95-06A(FN1)		definition of under ERISA
96-01A		certain laws of preempted
95-06A		STATE AUTHORITY TO REGULATE MULTIPLE EMPLOYER WELFARE PLANS
94-20A 95-06A		prior DOL guidance with respect to (AO 90-18)
		STATE DISABILITY INSURANCE LAWS
97-21A		generally
		plans maintained solely to comply with
97-21A(FN6)		benefits exceeding state minimums not covered where such excess is a payroll practice
97-21A(FN3)		fiduciary considerations
		see also PREEMPTION index heading
99-13A		STATE DOMESTIC RELATIONS LAW
		STATE INSURANCE LAW
95-06A		DOL taking no position on interpretation of
		STATE LAW
95-06A		arrangement characterized as Multiple Employer Welfare Arrangement as implicating federal and state law
94-27A		definition of
95-06A		DOL taking no position on whether an entity is qualified to do business in a state
		see also PREEMPTION index heading
		STATE LAWS REGULATING INSURANCE
96-06A		case law discussing
		STATE-MANDATED DISABILITY BENEFITS
97-21A		generally
		plans maintained solely to comply with
97-21A(FN6)		benefits exceeding state minimums not covered where such excess is a payroll practice
97-21A(FN3)		fiduciary considerations
		see also PREEMPTION index heading
		STOCK
96-08A		undefined in ERISA
		STOCK OPTION PLAN
79-80A		as constituting neither welfare nor pension benefit plan
79-53A		as not constituting employee pension benefit plan
		see also QUALIFIED STOCK OPTION PLAN index heading
		STOCK PURCHASE PLAN
79-78A 79-80A		as constituting neither welfare nor pension benefit plan
78-11A		as not constituting employee pension benefit plan
		STOCK THRIFT PLAN
79-84A		as not constituting employee pension benefit plan
		STRESS, TREATMENT OF
88-04A		as constituting employee welfare benefit plan
		SUCCESSOR EMPLOYER
		see ACQUIRING EMPLOYER index heading
		SUCCESSOR EMPLOYER/SPONSOR
		see GOVERNMENTAL PLAN index heading
		SUMMARY ANNUAL REPORT
79-64A		terminated welfare plan
		SUMMARY PLAN DESCRIPTION
85-05A		content requirements
85-05A		contingent plan provisions
77-71A		generally
79-70A		requirements with respect to distribution of
		vesting provisions
85-05A		must be included in summary plan description even where the vesting provisions will not become effective until the plan becomes top heavy
		SUPPLEMENTAL BENEFITS
80-41A		as possibly constituting an employee pension benefit plan
		SUPPLEMENTAL PAYMENTS PLAN
78-13A 79-09A 81-01A		as not constituting employee pension benefit plan
79-09A		as not constituting severance pay plan
81-22A		as possibly constituting employee pension benefit plan
		SUPPLEMENTAL PAYMENTS PROGRAM
79-86A		as not constituting employee pension benefit plan
		SUPPLEMENTAL PAYMENTS TO ADDITIONAL RETIREES
78-31A		as not constituting employee pension benefit plan
94-30A		SUPPLEMENTAL RETIREMENT ANNUITY CONTRACTS
		SUPPLEMENTAL TERMINATION BENEFITS PLAN
77-72A		elimination of annuity feature as transforming the arrangement from pension plan to welfare plan
77-20A 77-38A 77-39A 77-40A 77-41A 77-42A 77-43A		SUPPLEMENTARY OR SPECIAL PLAN PROVISION
77-50A 77-51A 77-52A 77-53A 77-57A 77-58A 77-82A 77-87A		collective bargaining relating back to pre-1974 agreements
		SURPLUS
77-55A		transfer of from benefit plan to union local
77-55A		fiduciary implications
84-13A 84-21A		SUSPENSION OF BENEFITS
76-28A		upon reemployment
		SUSPENSION OF BENEFITS REGULATION
82-51A		offset rule
		SWEEP SERVICES
88-02A		prohibited transactions
88-02A		statutory exemptions