ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

Opinions by Subject

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Index | V-W-X-Y-Z

		VACATION BENEFITS PLAN
		see DEFERRED VACATION BENEFITS PLAN index heading
		VACATION FUND
79-89A		as constituting an employee welfare benefit plan
		VACATION PAY PLAN
79-14A 79-18A		as constituting employee welfare benefit plan
79-04A 79-14A 79-18A		as not constituting payroll practice
80-39A		child support arrearages, garnishment for payment of
75-01		generally
78-07A		maintained by both an employer and an employee organization
		VACATION PLAN
76-21		employer funded
85-38A		use of a recreation or vacation facility as not constituting
		VACATION SAVINGS PLAN
75-03A		as constituting neither welfare benefit plan nor pension plan
		VALUATION OF SECURITIES TO BE USED IN ESTABLISHING ESOPS
76-65		fiduciary
76-65		application of definition to particular fact pattern
95-04A		VENTURE CAPITAL INVESTMENT
95-04A		VENTURE CAPITAL OPERATING COMPANY
		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
		VESTING STANDARDS
94-16A		church plan elections under IRC Sec. 410(d)
		VIRGINIA, COMMONWEALTH OF
94-20A		DOL taking no position as to whether arrangement is a multiple employer welfare arrangement under laws and regulations of
		VIRGIN ISLANDS
80-49A		considered part of the United States for purposes of sec. 3(10)
		VOLUNTARY EMPLOYEE BENEFITS ASSOCIATION
99-08A		generally
		see also EMPLOYEES BENEFICIARY ASSOCIATION index heading
94-05A		sponsored by church organization
99-01A		VOLUNTARY SEPARATION PROGRAM
		VOLUNTARY UNEMPLOYMENT COMPENSATION DISABILITY PLAN
82-15A		as not covered by title I of ERISA
		WAGE DEFERRALS
94-27A		New York law on topic of preempted by ERISA
		WELFARE AND PENSION PLANS DISCLOSURE ACT
95-25A		as also using term "employees' beneficiary association"
79-21A 80-04A 80-12A 80-23A 80-45A 81-86A 82-28A		relationship between ERISA and
95-25A(FN4)		succeeded by Employee Retirement Income Security Act
		WITHDRAWAL LIABILITY
95-24A		adjusting, in the absence of demand for arbitration
95-24A		arbitration
95-24A		mistake in assessing
95-24A		mistakes of fact versus mistakes of law
95-24A		refunding overpayments made with respect to assessment of
95-24A(FN5)		temporal limitations
95-24A		DOL interpretation of statutory requirements
		see also MULTIEMPLOYER PENSION PLAN AMENDMENTS ACT OF 1980 index heading
94-39A(FN3)		WITHDRAWAL LIABILITY OVERPAYMENTS (403(C)(3))
94-39A		as exception to exclusive purpose rule (sec. 403(c)(1))
		WITHDRAWALS
		see IN-SERVICE WITHDRAWALS index heading
		see WITHDRAWALS AT WILL, ARRANGEMENT PERMITTING index heading
		WITHDRAWALS AT WILL, ARRANGEMENT PERMITTING
76-12		as not constituting employee pension benefit plan
		WRITTEN INSTRUMENT, ESTABLISHED AND MAINTAINED PURSUANT TO
75-87		adequacy of written instrument
75-87		incorporating by reference provisions of other documents
		WORKERS' COMPENSATION BENEFITS, PLAN SUPPLEMENTING
77-28A		as constituting an employee welfare benefit plan
		WORKERS' COMPENSATION LAWS
94-12A(FN3) 94-16A(FN3)		referring to
92-26A		and preemption
		WORKERS' COMPENSATION LAWS, PLAN MAINTAINED TO COMPLY WITH
75-47		concept inapplicable to particular arrangement