DEPARTMENT OF LABOR Employee Benefits Security Administration Advisory Opinions AGENCY:

Employee Benefits Security Administration, Labor.

 http://www.dol.gov/images/dol-banner-agency.jpg 2012-05A http://www.dol.gov/ebsa/regs/aos/ao2012-05a.html 07/20/12 ERISA Sec. 407(d)(4) & 408(e) Brian Berglund, Anheuser-Busch Companies, Inc. Whether the requirements for "qualifying employer real property" under ERISA section 407(d)(4)(A) are satisfied when a single parcel of real property is contributed to or sold by a pension plan such that section 408(e) of ERISA would be available for such transaction. 2012-04A http://www.dol.gov/ebsa/regs/aos/ao2012-04a.html 05/25/12 ERISA Sec. 3(2) Robert Toth, Law Offices of Robert Toth Whether a retirement savings program marketed by 401(k) Advantage LLC (Advantage) as a multiple employer plan would be a single "employee benefit plan" within the meaning of ERISA section 3(2) where multiple unrelated employers adopt the Plan to provide retirement benefits to their employees. 2012-03A http://www.dol.gov/ebsa/regs/aos/ao2012-03a.html 05/25/12 ERISA Sec. 3(2) Mark Sletto, Benefits & Business Law Advisors, PLLC Whether an arrangement to be established by National Retirement Plan, Inc. (NRP) to merge unrelated abandoned individual account plans would constitute an "employee pension benefit plan" within the meaning of ERISA section 3(2). 2012-02A http://www.dol.gov/ebsa/regs/aos/ao2012-02a.html 05/25/12 ERISA Sec. 3(32)(A) Sandy Friess, WIPFLi LLP Whether the status of a "safe harbor" 403(b) plan under 29 C.F.R. 2510.3-2(f) would be adversely affected if the employer makes "matching" contributions into another pension plan based on the employees' salary deferrals to the 403(b) plan. 2012-01A http://www.dol.gov/ebsa/regs/aos/ao2012-01a.html 04/27/12 ERISA Sec. 3(32), 4(b)(1) Dannel P. Malloy, Governor of Connecticut Whether the status of the Group Health Plan for Employees of the State of Connecticut as a "governmental plan" within the meaning of section 3(32) of ERISA would be adversely affected if the State permitted participation by certain private nonprofit employers who perform public service functions under contract with the State or receive substantial funding from governmental sources. 2011-10A http://www.dol.gov/ebsa/regs/aos/ao2011-10a.html 12/16/11 ERISA § 406 Bruce Cooper, Pitta and Giblin, LLP Whether certain cash contributions to a pension plan by the Cement and Concrete Workers District Council Labor Management Cooperation Trust would result in prohibited transactions under section 406 of ERISA and section 4975 of the Code. 2011-09A http://www.dol.gov/ebsa/regs/aos/ao2011-09a.html 10/20/11 PTE 80-26 Timothy Berry Whether PTE 80-26 provides relief for an indemnification agreement between an IRA owner and a broker where such agreement is required in order for the IRA to engage in futures trading. 2011-08A http://www.dol.gov/ebsa/regs/aos/ao2011-08a.html 06/21/11 PTE 86-128 Melanie Franco Nussdorf, Steptoe & Johnson LLP Whether PTE 86-128 provides relief for covered transactions engaged in by any person who is a fiduciary solely by reason of rendering investment advice to the plan. 2011-07A http://www.dol.gov/ebsa/regs/aos/ao2011-07a.html 04/25/11 PTE 84-14 Melanie Franco Nussdorf, Steptoe & Johnson LLP Whether Section I(a) of PTE 84-14, as amended (QPAM), is satisfied in the context of a stable value program where a stable value manager is responsible for negotiating stable value wrap contracts with various banks or insurance companies. 2011-06A http://www.dol.gov/ebsa/regs/aos/ao2011-06a.html 02/04/11 ERISA § 406(b) & PTE 84-14 Kathleen Ziga and Susan M. Camillo, Dechert LLP Whether ERISA section 406(b) violations occur if an investment manager for various pension plans executes securities transactions with certain brokerage firms that have a remote relationship to the investment manager through their corporate parent, and related issues concerning the applicability of PTE 84-14, as amended (QPAM). 2011-05A http://www.dol.gov/ebsa/regs/aos/ao2011-05a.html 02/03/11 ERISA § 403 & 404 James Dudley Hyde, McAffee & Taft Whether a welfare benefit plan may provide wellness benefits to current plan participants by using demutualization proceeds attributable to premium payments made by former participants for an insurance contract that gave rise to the plan's receipt of the proceeds. 2011-04A http://www.dol.gov/ebsa/regs/aos/ao2011-04a.html 02/03/11 IRC § 4975(c)(1) William A. Adams, Norton, Moore & Adams LLP Whether a prohibited transaction under Code section 4975(c)(1) occurs if an individual causes his IRA to acquire a promissory note from a third-party bank where he and his wife are obligors on the note. 2011-03A http://www.dol.gov/ebsa/regs/aos/ao2011-03a.html 02/02/11 ERISA § 206(d)(3) Stephen B. Waller, Miller Stratvert Law Offices Whether a domestic relations order issued under tribal law by a Family Court of the Navajo Nation would be a "judgment, decree, or order…made pursuant to State domestic relations law," for purposes of the QDRO provisions in ERISA section 206(d)(3). 2011-02A http://www.dol.gov/ebsa/regs/aos/ao2011-02a.html 02/04/11 ERISA § 3(40), 514(a) & 514(b)(6) Philip M. Payne, Florida Department of Financial Services Whether the Depawix Health Resources, Inc. employee welfare benefit plan and the Green Cross Managed Health System health benefits program are multiple employer welfare arrangements within the meaning of ERISA section 3(40), and whether ERISA section 514(a) precludes the State of Florida from applying its insurance laws and regulations to those entities and programs, or to any persons who sell or market them in Florida. 2011-01A http://www.dol.gov/ebsa/regs/aos/ao2011-01a.html 02/01/11 ERISA § 3(40) & 514(b)(6) Edward Wender and Venable LLP Whether the Custom Rail Employer Welfare Trust Fund, which is a "multiple employer welfare arrangement" within the meaning of ERISA section 3(40), is "fully insured" within the meaning of ERISA section 514(b)(6). 2010-01A http://www.dol.gov/ebsa/regs/aos/ao2010-01a.html 03/04/10 29 CFR § 2520.104-44 Steven R. Kronheim and TIAA-CREF Whether the TIAA "Traditional Annuity" is a fully allocated contract for annual reporting purposes within the meaning of 29 C.F.R. § 2520.104-44(b)(2) and the Form 5500 Instructions. 2009-04A http://www.dol.gov/ebsa/regs/aos/ao2009-04a.html 12/04/09 ERISA § 3(21)(B) & 401(b)(1) Marcia Wagner and The Wagner Law Group Whether target-date or lifecycle mutual funds constitute "plan assets" of investing employee benefit plans or whether the investment advisers to such mutual funds are fiduciaries to the investing plans under ERISA. 2009-03A http://www.dol.gov/ebsa/regs/aos/ao2009-03a.html 10/27/09 IRC § 4975(c)(1) Timothy Berry Whether an IRA owner's granting to a broker of a security interest in assets held in his non-IRA accounts to cover potential indebtedness of an IRA established with the broker would result in prohibited transactions under Code section 4975. 2009-02A http://www.dol.gov/ebsa/regs/aos/ao2009-02a.html 09/28/09 IRC § 4975(c)(1) Seymour Goldberg and Goldberg & Goldberg, PC Whether an estate plan would give rise to a prohibited transaction under Code section 4975 if it is designed to use permissible minimum distributions from an IRA to fund a Trust, which is not a plan subject to fiduciary obligations under Title I of ERISA or the Code but is a disqualified person with respect to the IRA under Code section 4975, and where the beneficiary of the Trust is the IRA owner's grandson and Trustee of the Trust is the IRA owner's son who is entitled under applicable state law to receive statutory trustee commissions from the Trust. 2009-01A http://www.dol.gov/ebsa/regs/aos/ao2009-01a.html 01/13/09 ERISA § 408(b)(4) & 406(b)(3) Donald Myers and Reed Smith LLP Whether a trust company's use of deposit accounts of its banking affiliate for investment of cash of certain bank collective investment funds would violate section 406(b)(3) of ERISA. 2008-08A http://www.dol.gov/ebsa/regs/aos/ao2008-08a.html 12/19/08 ERISA § 104 Bruce McNeil and Leonard, Street and Deinard Whether, in the case of a plan covering a "controlled group of corporations" or a "group of trades or businesses under common control" within the meaning of section 414(b) and (c) of the Internal Revenue Code (Code), filing a single registration statement for the plan will satisfy the alternative method of compliance in 29 C.F.R. § 2520.104-23 for the participating employers. 2008-07A http://www.dol.gov/ebsa/regs/aos/ao2008-07a.html 09/26/08 ERISA § 3(40) and 514(b)(6)(A) Tim Casey and Bend Chamber of Commerce Whether a proposed arrangement offered by the Chamber of Commerce in Bend, Oregon would be a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of ERISA, and whether such an arrangement would itself be an employee welfare benefit plan within the meaning of section 3(1) of ERISA. 2008-06A http://www.dol.gov/ebsa/regs/aos/ao2008-06a.html 07/10/08 ERISA § 403(d)(2), 406 Joanne Moak and Wine and Spirits Wholesalers of America, Inc. Whether, after all outstanding claims for benefits have been satisfied, the Trust may be amended to permit its surplus assets to be transferred, in accordance with the terms of the trust document, to a charitable organization that is not a party in interest. 2008-05A http://www.dol.gov/ebsa/regs/aos/ao2008-05a.html 06/27/08 ERISA § 404(a) David Chavern and US Chamber of Commerce This letter addresses the prudence and exclusive purpose requirements of ERISA as they relate to the expenditure of plan assets on organizing and collective bargaining-related activities. 2008-04A http://www.dol.gov/ebsa/regs/aos/ao2008-04a.html 04/10/08 ERISA § 404(b) Michael Lawson and Skadden, Arps, Slate, Meagher & Flom LLP Whether proposed arrangements by a U.S. bank for maintaining the indicia of ownership of "plan assets" held by foreign pooled investment funds would be in compliance with the requirements of ERISA section 404(b). 2008-03A http://www.dol.gov/ebsa/regs/aos/ao2008-03a.html 03/21/08 ERISA § 514 and 609(b)(3) Ginni Hain and Centers for Medicare & Medicaid Services Whether ERISA would preempt an action by a State Medicaid Agency to recover Medicaid benefit payments made on behalf of individuals who are also participants in ERISA-covered private health insurance plans that require prior authorization for covered health care items or services. 2008-02A http://www.dol.gov/ebsa/regs/aos/ao2008-02a.html 02/08/08 ERISA § 514(a) Eugene Scalia and Gibson, Dunn & Crutcher LLP Whether section 514(a) of ERISA preempts a Kentucky state law that requires an employer to obtain written consent before withholding amounts from an employee's wages for contribution to an ERISA-covered group health or other welfare benefit plan. 2008-01A http://www.dol.gov/ebsa/regs/aos/ao2008-01a.html 01/18/08 Stephen Saxon and Richard Matta and Groom Law Group Whether the definition of Affiliate in the Underwriter Exemptions includes an entity that is an affiliate of an Affiliate of a member of the Restricted Group as those terms are defined in the Underwriter Exemptions. 2007-07A http://www.dol.gov/ebsa/regs/aos/ao2007-07a.html 12/21/2007 ERISA § 404(a)(1) and 29 CFR 2509.94-2 Thomas Donohue and US Chamber of Commerce This letter addresses the impermissible use of pension plan assets to further public policy and political activities through proxy resolutions that have no connection to enhancing the value of a plan’s investment in a company, further clarifying the application of Interpretive Bulletin 94-2 (29 CFR § 2509.94-2). 2007-06A http://www.dol.gov/ebsa/regs/aos/ao2007-06a.html 08/16/2007 ERISA § 3(40) and 514(b)(6)(A) Edward Wender and Venable LLP Whether the Custom Rail Employer Welfare Trust Fund is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA, and whether it is a "multiple employer welfare arrangement" (MEWA), within the meaning of section 3(40), that is "fully insured" within the meaning of section 514(b)(6)(A) of ERISA. 2007-05A http://www.dol.gov/ebsa/regs/aos/ao2007-05a.html 08/15/2007 ERISA § 3(40) and 514(b)(6) Catherine Cortez Masto and Nevada Dept of Justice Whether an employee benefit arrangement sponsored by Payroll Solutions Group Limited constitutes a "multiple employer welfare arrangement" within the meaning of section 3(40) of ERISA subject to regulation under the insurance laws of the State of Nevada pursuant to section 514(b)(6) of ERISA. 2007-04A http://www.dol.gov/ebsa/regs/aos/ao2007-04a.html 07/18/2007 ERISA § 406 J. Jerome Coogan and Coogan, Smith, McGahan, Lorincz, Jacobi & Shanley, LLP Whether reimbursements of certain monies by a training plan to local unions that are parties in interest to such plan would be a prohibited transaction under ERISA section 406. 2007-03A http://www.dol.gov/ebsa/regs/aos/ao2007-03a.html 06/08/2007 ERISA § 408(b)(8) John Cleary and Goodwin Procter LLC Whether a U.S. branch of a foreign bank qualifies as a "bank or trust company" for purposes of exemptions provided under ERISA section 408(b)(8) and PTE 91-38. 2007-02A http://www.dol.gov/ebsa/regs/aos/ao2007-02a.html 02/26/2007 PTE 84-14 Melanie Franco Nussdorf and Steptoe & Johnson LLP Whether the 10% test applicable to pooled investment vehicles under the QPAM class exemption (84-14) does not require consideration of any underlying plan investors in a pooled fund investing in another pooled fund. 2007-01A http://www.dol.gov/ebsa/regs/aos/ao2007-01a.html 01/22/2007 PTE 84-14 Melanie Franco Nussdorf and Steptoe & Johnson LLP Whether transactions between a broker-dealer and a separate account managed by a QPAM under a 401(k) plan fail to satisfy section I(a) of PTE 84-14 where plan participants investing in such account receive investment allocation advice from a subsidiary of the broker-dealer. 2006-09A http://www.dol.gov/ebsa/regs/aos/ao2006-09a.html 12/19/2006 IRC § 4975(c)(1)(A) and (B) Edward Appelt This advisory opinion concludes that a self-directed IRA‘s investment in notes of a corporation, a majority of whose stock is owned by the son-in-law of the IRA owner, would be a prohibited transaction under the Internal Revenue Code. 2006-08A http://www.dol.gov/ebsa/regs/aos/ao2006-08a.html 10/03/2006 ERISA § 404(a) Donald Myers and Reed Smith LLP Whether a fiduciary of a defined benefit plan may, consistent with the requirements of section 404 of ERISA, consider the liability obligations of the plan and the risks associated with such liability obligations in determining a prudent investment strategy for the plan. 2006-07A http://www.dol.gov/ebsa/regs/aos/ao2006-07a.html 08/15/2006 PTE 91-38 Stephen Saxon and Groom Law Group Whether Chevy Chase Trust Company (CCTC) would be considered a bank, and whether certain collective investment funds for which CCTC acts as trustee would be considered to be maintained by a bank for purposes of PTE 91-38. 2006-06A http://www.dol.gov/ebsa/regs/aos/ao2006-06a.html 07/26/2006 PTE 77-3 F. Jefferson Bragdon and Williams Coulson Whether the prohibition on the payment of sales commissions in PTE 77-3 applies to the payment of 12b-1 Fees by a proprietary mutual fund to an unrelated broker. 2006-05A http://www.dol.gov/ebsa/regs/aos/ao2006-05a.html 07/26/2006 ERISA § 3(32) Alice League and Federal Reserve Employee Benefits System Whether certain employee benefit programs of the Federal Reserve System are excluded from the requirements of Title I under section 4(b)(1) of ERISA as "governmental plan[s]" within the meaning of section 3(32) of ERISA. 2006-04A http://www.dol.gov/ebsa/regs/aos/ao2006-04a.html 04/27/2006 ERISA § 403(c) and 406(b) Charles Blitman and Blitman & King LLP Regarding the application of ERISA to trustees' amendment of a plan to permit a retroactive contribution to the plan fund on behalf of an owner of a corporation that contributes to the fund as an employer. Whether such owner who performed work for his own corporation that would otherwise be covered by a collective bargaining agreement if he were not a "supervisor" under federal labor law is an "employee," within the meaning of section 3(6) of ERISA, for purposes of participation under the plan. 2006-03A http://www.dol.gov/ebsa/regs/aos/ao2006-03a.html 02/28/2006 PTE 92-6 Seymour Goldberg and Goldberg & Goldberg, PC PTE 92-6 covers the sale, by an employee benefit plan, of a second to die life-insurance policy to two participants who are husband and wife and who are the insured under the policy. The letter also clarifies that the conditions of PTE 92-6 remain the same despite the amendments to the Internal Revenue Code regarding the tax treatment of certain life-insurance policies distributed from employee benefit plans. 2006-02A http://www.dol.gov/ebsa/regs/aos/ao2006-02a.html 01/23/2006 ERISA § 403(d)(2) and 406(b)(2) James McLeod and NOMDA Trust Whether the transfer of residual assets from a terminated MEWA that is also a plan to a VEBA that provides health and life insurance benefits to the employees of the entity that sponsored both the MEWA and the VEBA constitutes an improper inurement of plan assets for the benefit of an employer in violation of section 403, or a prohibited transaction under section 406. 2006-01A http://www.dol.gov/ebsa/regs/aos/ao2006-01a.html 01/06/2006 ERISA § 29 CFR 2509.75-2 Debra Buchanan and Guidant Legal Group, PLLC Whether a lease by a company (LLC) 49% owned by an IRA to a company (S) which is a disqualified person with respect to that IRA is a prohibited transaction where the manager of the LLC is an officer of S. Whether 29 CFR 2509.75-2 makes the transaction an indirect prohibited transaction and whether it makes the transaction a violation of the Internal Revenue Code's exclusive benefit rule. 2005-25A http://www.dol.gov/ebsa/regs/aos/ao2005-25a.html 12/30/2005 ERISA § 3(5) Andrew Ky Haynes and TICUA Benefit Consortium Health Plan Whether the Tennessee Independent Colleges and Universities Association Benefit Consortium, Inc. Health Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA that is maintained by a "group or association of employers" within the meaning of section 3(5) of ERISA. 2005-24A http://www.dol.gov/ebsa/regs/aos/ao2005-24a.html 12/30/2005 ERISA § 3(5) Rodney Opsal and WAICU Benefit Consortium Health Plan Whether the Wisconsin Association of Independent Colleges and Universities Association Benefits Consortium, Inc. Health Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA that is maintained by a "group or association of employers" within the meaning of section 3(5) of ERISA. 2005-23A http://www.dol.gov/ebsa/regs/aos/ao2005-23a.html 12/07/2005 ERISA § 3(21) Michael Stapley and Deseret Mutual Benefit Administrators Whether a financial consultant hired by a participant in a 404(c) plan to provide investment advice or management is a fiduciary and provides investment advice within the meaning of section 3(21) when he advises the participant to take a withdrawal in order to invest the assets in an investment not available under the plan, and whether the advisor engages in a prohibited transaction if the recommended investment pays an additional fee to the advisor. 2005-22A http://www.dol.gov/ebsa/regs/aos/ao2005-22a.html 12/07/2005 ERISA § 3(17) Andree St. Martin and Stephen Saxon and Hartford Life Insurance Co. Whether each division of a separate account would itself be a "separate account" as defined in section 3(17) of ERISA where the income, gains and losses attributable to the assets of each division, whether or not realized, are credited to or charged against the assets invested in that division and not to the assets of any other division or to the insurer’s general account and without regard to other income, gains or losses of other divisions or the insurer’s general account. 2005-21A http://www.dol.gov/ebsa/regs/aos/ao2005-21a.html 12/21/2005 ERISA § 3(32) Linda Knudsen and Utah Transit Authority Hourly Employees Retirement Plan Whether the status of the Utah Transit Authority Hourly Employees Retirement Plan as a "governmental plan" within the meaning of section 3(32) of ERISA would be adversely affected if it were amended to allow two transit authority employees to continue to participate while on leave of absence to perform duties as full-time elected officials of the labor union representing transit authority employees who participate in the Plan. 2005-20A http://www.dol.gov/ebsa/regs/aos/ao2005-20a.html 08/31/2005 ERISA § 3(40) and 514 (b)(6)(D) Alden Bianchi and Mintz Levin Cohn Ferris Glovsky & Popeo PC and Dunkin’ Donuts Franchisee & Distribution Ctr Health Plan Whether the Dunkin' Donuts Franchisee & Distribution Center Health Plan is a MEWA as defined in ERISA section 3(40) and whether it is "fully insured" within the meaning of ERISA section 514(b)(6)(d). 2005-19A http://www.dol.gov/ebsa/regs/aos/ao2005-19a.html 08/26/2005 ERISA § 29 CFR 2510.3-101(f) Andree St. Martin and Stephen Saxon and Groom Law Group Regarding the application of the significant participation test in 29 CFR § 2510.3-101(f) to an investment in an entity by a wholly owned subsidiary of an insurer's general account which holds plan assets for purposes of determining whether that entity holds plan assets. 2005-18A http://www.dol.gov/ebsa/regs/aos/ao2005-18a.html 08/01/2005 ERISA § 514 and 3(40) Charles Brown and Office of the Ins Commissioner and State of Washington Whether section 514(a) of ERISA preempts amendments to the Washington State Insurance Code that provide for a premium tax and high-risk pool assessment to be paid by self-funded MEWAs. 2005-17A http://www.dol.gov/ebsa/regs/aos/ao2005-17a.html 06/22/2005 ERISA § 3(32) Aaron Krakow and Krakow & Souris and Massachusetts Public Employees Fund Whether participation by five employees of the Massachusetts Public Employees Fund would adversely affect the status of the Fund as a governmental plan under section3(32) of ERISA. 2005-16A http://www.dol.gov/ebsa/regs/aos/ao2005-16a.html 06/10/2005 ERISA § 503 Dr. Gary Conant and Conant Chiropractic Clinic Regarding the claims procedure regulation at 29 CFR 2560.503-1(h)(3) which requires the plan's named fiduciary deciding an appeal of a group health claim denied based on a medical judgment to consult with a physician or other health care professional that is licensed, accredited or certified to perform specified health services consistent with State law. 2005-15A http://www.dol.gov/ebsa/regs/aos/ao2005-15a.html 06/10/2005 ERISA § 3(1) Jared Kawashima and Ning, Lilly & Jones and Painting Industry of Hawaii Labor Mgt Coop Trust Fund Whether the Painting Industry of Hawaii Labor Management Cooperation Trust Fund is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA. 2005-14A http://www.dol.gov/ebsa/regs/aos/ao2005-14a.html 06/10/2005 ERISA § 3(1) Jared Kawashima and Ning, Lilly & Jones and Hawaii Tapers Market Recovery Trust Fund Whether the Hawaii Tapers Market Recovery Trust is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA. 2005-13A http://www.dol.gov/ebsa/regs/aos/ao2005-13a.html 05/31/2005 ERISA § 514(a) and 514(d) Richard Ervin and Washington Dept of Labor and Industries and Northwest Airlines Sick & Occupational Injury Leave Plan for Employees Whether section 514(a) of ERISA would preempt the application of certain leave substitution provisions in the Washington State Family Care Act to the Northwest Airlines, Inc. Sick and Occupational Injury Leave Plan for Employees. 2005-12A http://www.dol.gov/ebsa/regs/aos/ao2005-12a.html 05/16/2005 ERISA § 3(1) Jacob Barsottini and General Manager & COO, Employshare and Wings For Christ, Inc. Whether a program of benefits offered by Wings for Christ would be an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA and whether such program would be subject to state insurance regulation as a MEWA within the meaning of ERISA section 3(40). 2005-11A http://www.dol.gov/ebsa/regs/aos/ao2005-11a.html 05/11/2005 ERISA § 406(b) and 408(b)(2) Chris Hastings and Financial Network and MidMinnesota Federal Credit Union 401(k) Plan Whether a registered representative of a broker-dealer who provides brokerage services to the customers of a credit union may also provide brokerage services to the credit union's participant-directed 401(k) plan, provided that the representative does not provide investment advisory or management services to the plan. 2005-10A http://www.dol.gov/ebsa/regs/aos/ao2005-10a.html 05/11/2005 Code § 4975(c)(1)(E) and (F) Sandra Faulkner and Baker and Hostetler LLP and Kristin Ives and Stradley Ronon Stevens Young LLP and COUNTRY Trust Bank When fees received by a bank or an affiliate, in connection with investments in certain mutual funds by IRAs or other qualified retirement plans, are offset against management fees charged by the bank to the plans, would the receipt and offset avoid prohibited transactions under Code section 4975(c)(1)(E) or (F)? 2005-09A http://www.dol.gov/ebsa/regs/aos/ao2005-09a.html 05/11/2005 ERISA § 408(b)(8) Donald Myers and Reed Smith LLP and Vanguard Fiduciary Trust Co Whether in-kind investments in a bank collective investment fund are covered by ERISA section 408(b)(8), if the stated conditions are met. 2005-08A http://www.dol.gov/ebsa/regs/aos/ao2005-08a.html 05/11/2005 ERISA § 29 CFR 2510.101 Joel Mintzer and Robins Kaplan Miller Ciresi LLP and Jon Breyfogle and Groom Law Group and BC/BS of Minnesota Whether certain distributions from insurance companies to their policyholders are "plan assets." 2005-07A http://www.dol.gov/ebsa/regs/aos/ao2005-07a.html 05/03/2005 ERISA § 3(32) Neal Childers and Georgia Department of Community Health and Georgia State Health Benefit Plan Whether the status of the Georgia State Health Benefit Plan as a "governmental plan" within the meaning of section 3(32) of ERISA would be adversely affected if it were extended to cover the employees of certain federally qualified health centers in the State of Georgia. 2005-06A http://www.dol.gov/ebsa/regs/aos/ao2005-06a.html 04/11/2005 ERISA § 503 Larry Brand and Mahoney & Associates Whether accidental death and dismemberment benefits are subject to the requirements in 29 C.F.R. § 2560.503-1 for "disability benefits" or whether they are "other" welfare benefits subject to the general claims procedure provisions of 29 C.F.R. § 2560.503-1. 2005-05A http://www.dol.gov/ebsa/regs/aos/ao2005-05a.html 03/23/2005 ERISA § 514(b)(8) and 609(b) Patrick O'Connell and Chief, Civil Medicaid Fraud and Office of the Attorney General of Texas Regarding the provisions in ERISA § 514(b)(8) and ERISA § 609(b) on State causes of action to obtain reimbursement for their Medicaid programs from ERISA plans. 2005-04A http://www.dol.gov/ebsa/regs/aos/ao2005-04a.html 03/25/2005 ERISA § 406(b) Norma Sharara and Buchanan Ingersoll, PC Whether a plan may invest in a mutual fund when one of the plan's trustees is the president, CEO, and significant shareholder of the mutual fund's investment advisor. 2005-03A http://www.dol.gov/ebsa/regs/aos/ao2005-03a.html 03/23/2005 ERISA § 29 CFR 2510.3-101 and 408(b)(2) Frank Sabatino and Stevens & Lee and Teamsters Pension Trust Fund of Philadelphia & Vicinity & Teamsters Health and Welfare Fund of Philadelphia & Vicinity Application of the definition of a "related group of plans" for purposes of the wholly-owned exception of the plan assets regulation at 29 CFR 2510.3-101. 2005-02A http://www.dol.gov/ebsa/regs/aos/ao2005-02a.html 02/24/2005 ERISA § 103 Michael Conger and Robert Browning and Polsinelli Shalton Welte Suelthaus PC and Fortis Benefits Ins Co Regarding the Schedule A (Form 5500) requirements for reporting fees and commissions paid to brokers, agents and other persons directly or indirectly attributable to policies or contracts placed or retained with or by an ERISA-covered employee benefit plan. 2005-01A http://www.dol.gov/ebsa/regs/aos/ao2005-01a.html 02/14/2005 ERISA § 3(32) Neal Childers and Georgia Dept of Community Health and Georgia State Health Benefit Plan Whether Georgia's Agricultural Commodities Commissions are "agencies" or "instrumentalities" of the State of Georgia so that inclusion of their employees would not adversely affect the status of Georgia's State Health Benefit Plan as a "governmental plan" within the meaning of section 3(32) of ERISA. 2004-11A http://www.dol.gov/ebsa/regs/aos/ao2004-11a.html 12/30/2004 ERISA § 3(33) Lauren Licastro and Morgan, Lewis & Bockius, LLP and Pittsburgh Mercy Health System and Mercy Life Center Corp Whether the Pittsburgh Mercy Health System Cash Accumulation Plan, the Pittsburgh Mercy Health System 401(k) Savings Plan, and the Mercy Life Center Corporation Pension Plan are "church plans" within the meaning of section 3(33) of ERISA, that are excluded from Title I coverage by ERISA section 4(b)(2). 2004-10A http://www.dol.gov/ebsa/regs/aos/ao2004-10a.html 12/30/2004 ERISA § 3(1) Richard Brickson and May Department Stores Co. Whether the May Department Store Company’s vacation pay program is an "employee welfare benefit Plan "within the meaning of section 3(1) of ERISA. 2004-09A http://www.dol.gov/ebsa/regs/aos/ao2004-09a.html 12/22/2004 Code § 4975(c) Thomas Schendt and Alston & Bird LLP Concerning the application of the prohibited transaction provisions under section 4975(c) of the IRC, to certain contributions to health savings accounts. 2004-08A http://www.dol.gov/ebsa/regs/aos/ao2004-08a.html 07/02/2004 ERISA § 3(1) Barry Frederick and Wiggins Childs Quinn & Pantazis and Denny's Inc. Vacation Pay Plan Whether the Denny's, Inc. Vacation Pay Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA. 2004-07A http://www.dol.gov/ebsa/regs/aos/ao2004-07a.html 07/01/2004 ERISA § 412 William Mrozowski and First Commonwealth Trust Company Non-depository, state chartered trust company that is a wholly-owned subsidiary of a bank holding company and is subject to regular examination and supervision by the Federal Reserve System, is exempt from certain bonding requirements in section 412 of ERISA. 2004-06A http://www.dol.gov/ebsa/regs/aos/ao2004-06a.html 06/21/2004 ERISA § 3(1) Lisa Belenky and Lewis & Feinberg, PC and Service Employees International Union Local 616 Whether a program established by SEIU Local 616 to provide a small monetary payment to beneficiaries of deceased members is a "remembrance fund" within the meaning of 29 C.F.R. § 2510.3-1(g), and, therefore, exempt from coverage under Title I of ERISA. 2004-05A http://www.dol.gov/ebsa/regs/aos/ao2004-05a.html 05/24/2004 ERISA § 406(a)(1),(D) and 406(b)(1),(2) William Charyk and Arent Fox Kintner Plotkin & Kahn, PLLC and Liquidnet System Whether the execution of a securities transaction between a plan and party in interest through an alternative trading system constitutes a prohibited transaction under ERISA. 2004-04A http://www.dol.gov/ebsa/regs/aos/ao2004-04a.html 05/20/2004 ERISA § 407(d)(3) and 407(d)(9) Steven Sacher and Kilpatrick Stockton LLP and Butler Mfg. Company Whether an amendment of defined benefit plan reducing future benefit accruals will affect the grandfathered status under OBRA '87 of a floor offset arrangement of which the defined benefit plan is a part with a stock bonus plan. 2004-03A http://www.dol.gov/ebsa/regs/aos/ao2004-03a.html 04/30/2004 ERISA § 3(1) David Thompson and International Brotherhood of Electrical Workers Local No. 150 Holiday and Vacation Fund Whether the International Brotherhood of Electrical Workers Local No. 150 Holiday and Vacation Fund is an "employee benefit plan" within the meaning of section 3(3) of ERISA. 2004-02A http://www.dol.gov/ebsa/regs/aos/ao2004-02a.html 01/17/2004 ERISA § 206(d)(3) Terry-Lynne Lastovich and Dorsey & Whitney LLP and Northwest Airlines, Inc. Retirement Plan for Pilot Employees Whether a domestic relations order that changes a prior assignment of benefits to an alternate payee to reduce the amount assigned to the alternate payee may be a qualified domestic relations order within the meaning of section 206(d)(3) of ERISA. 2004-01A http://www.dol.gov/ebsa/regs/aos/ao2004-01a.html 01/27/2004 ERISA § 3(32) Albert Goldman and Angoff, Goldman, Manning, Wanger & Hynes, PC and Boston Teachers Union Health & Welfare Fund, Prepaid Legal Services Fund, Paraprofessional Health & Welfare Fund. Whether the Health Fund, Legal Fund, and Paraprofessional Fund (collectively, Funds), are "governmental plan[s]," as defined in ERISA § 3(32), and, therefore, excluded from Title I coverage by § 4(b)(1) of ERISA. 2003-18A http://www.dol.gov/ebsa/regs/aos/ao2003-18a.html 12/23/2003 ERISA § 3(32) Charles Spalding and Gilbert, Harrell, Gilbert, Sumerford & Martin and Glynn-Brunswick Memorial Hospital Retirement Plan Whether the Glynn-Brunswick Memorial Hospital Retirement Plan is a "governmental plan" within the meaning of ERISA section 3(32) that is excepted from coverage under Title I by section 4(b)(1) of ERISA. 2003-17A http://www.dol.gov/ebsa/regs/aos/ao2003-17a.html 12/12/2003 ERISA § 3(5) Ralph Hawkins and Davis Wright Tremaine LLP and Hanford Employee Welfare Trust Whether HEWT is a single employee welfare benefit plan maintained by a "group or association of employers" within the meaning of section 3(5) of ERISA. 2003-16A http://www.dol.gov/ebsa/regs/aos/ao2003-16a.html 11/21/2003 ERISA § 3(32) Stephanie Gracia and Hallett & Perrin, PC and Lower Colorado River Authority 401(k) Plan and Lower Colorado River Authority Retirement Plan Whether the status of the LCRA Plans as "governmental plan(s)" within the meaning of section 3(32) of ERISA would be adversely affected if they were extended to cover the employees of GenTex Power Corporation. 2003-15A http://www.dol.gov/ebsa/regs/aos/ao2003-15a.html 11/17/2003 ERISA § 3(14)(G) and 406(a) William Schmidt and Kirkpatrick & Lockhart LLP and Jacob Friedman and Proskauer Rose LLP and Verizon Investment Mgt. Corp Whether a limited partnership in which employee benefit plans invest would be deemed a party in interest with respect to the plans under section 3(14)(G) of ERISA where the plan trustee would hold more than fifty percent of the interests in the limited partnership on behalf of the plans. 2003-14A http://www.dol.gov/ebsa/regs/aos/ao2003-14a.html 10/08/2003 ERISA § 407(d)(5) and 407(f)(1) Steven Sacher and Kilpatrick Stockton LLP and General Motors Corp. and Hughes Electronics Corp. Whether certain stock is a qualifying employer security in connection with a proposed exchange between GM and several employee benefit plans that it sponsors. The exchange is part of a broader transaction, whereby GM plans to split-off its subsidiary, Hughes Electronics Corporation. 2003-13A http://www.dol.gov/ebsa/regs/aos/ao2003-13a.html 09/30/2003 ERISA § 3(5) and 3(40) Robert Sacks and Kane Kessler, PC and Association of Independent Commercial Producers Whether the AICP Health Benefits Fund is an employee welfare benefit plan established and maintained by an employer group or association within the meaning of section 3(5) of ERISA. Also whether the Fund is a "fully insured" multiple employer welfare arrangement within the meaning of ERISA section 3(40) and section 514(b)(6)(A). 2003-12A http://www.dol.gov/ebsa/regs/aos/ao2003-12a.html 09/30/2003 ERISA § 3(32) Albert Harberson and Council of State Governments and Kentucky Employees Retirement System Whether employees of The Council of State Governments may participate in the Kentucky Employees Retirement System without adversely affecting the status of KERS as a "governmental plan" within the meaning of section 3(32) of ERISA. 2003-11A http://www.dol.gov/ebsa/regs/aos/ao2003-11a.html 09/08/2003 ERISA § 404(c) Stephen Saxon and Groom Law Group, Chartered and Principal Financial Group Whether delivery of a Profile (as described in Rule 498 under the Securities Act of 1933) would satisfy the prospectus delivery requirements under ERISA section 404(c) regulations. 2003-10A http://www.dol.gov/ebsa/regs/aos/ao2003-10a.html 08/12/2003 ERISA § 407(a)(2) Charles Smith and Kirkpatrick & Lockhart LLP and Crucible Materials Corporation Master Trust Whether the reallocation of employer securities from the account of one plan participating in a master trust to the accounts of other plans participating in the master trust in exchange for interests of those plans in other assets of the same value held in the master trust would constitute an acquisition of employer securities for purposes of section 407(a) of ERISA. 2003-09A http://www.dol.gov/ebsa/regs/aos/ao2003-09a.html 06/25/2003 ERISA § 406(b)(1) and 406(b)(3) Gary Howell and Gardner, Carton & Douglas and ABN AMRO Trust Services Company Whether a trust company’s receipt of 12b-1 and subtransfer fees from mutual funds, the investment advisers of which are affiliates of the trust company, for services in connection with investment by employee benefit plans in the mutual funds, would violate ERISA when the decision to invest in such funds is made by an employee benefit plan fiduciary or participant who is independent of the trust company and its affiliates. 2003-08A http://www.dol.gov/ebsa/regs/aos/ao2003-08a.html 06/26/2003 ERISA § 403(d) to 403(d)(2) Stephen Kern and McNees Wallace & Nurick LLC and Pennsylvania Automotive Association Insurance Trust Request for guidance as to the disposition of surplus assets on the termination of the Trust. Specifically, whether, after all outstanding claims for benefits have been satisfied and all surplus attributable to participant contributions has been used for the provision of benefits, the remaining surplus assets may be transferred to a charitable foundation that is not a party in interest in accordance with the terms of the trust document. 2003-07A http://www.dol.gov/ebsa/regs/aos/ao2003-07a.html 06/19/2003 PTE 84-14 Melanie Nussdorf and Steptoe & Johnson LLP Request for guidance concerning section V(h) of PTE 84-14 which permits certain transactions between a party in interest with respect to an employee benefit plan and an investment fund in which the plan has an interest and which is managed by a QPAM, provided that the other conditions of the exemption are satisfied. 2003-06A http://www.dol.gov/ebsa/regs/aos/ao2003-06a.html 04/25/2003 ERISA § 3(1) Donald Siegel and Elizabeth Sloane and Segal, Roitman & Coleman and Labor Management Construction Safety Alliance, Inc. Regarding the applicability of Title I of ERISA. Specifically, whether the Labor Management Construction Safety Alliance, Inc. (LMCSA) is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA. 2003-05A http://www.dol.gov/ebsa/regs/aos/ao2003-05a.html 04/10/2003 Alden Bianchi and Mirick O’Connell DeMallie & Lougee, LLP and Retirement Plan for Employees of Fred C. Church, Inc. Whether under ERISA Church is entitled to retain the demutualization award paid to Church by Principal for a group annuity contract that was purchased in connection with the termination of a retirement plan that had been established and maintained by Church. 2003-04A http://www.dol.gov/ebsa/regs/aos/ao2003-04a.html 03/26/2003 ERISA § 403, 404, 406 Robert Gallagher and Groom Law Group and Prudential Insurance Company of America Regarding the application of ERISA to an employer’s amendment of its plan to eliminate life insurance benefits for certain retirees and the amendment of its defined benefit pension plan to add similar benefits for those retirees, and the implementation of those amendments. Specifically whether the amendments, along with their implementation, would not violate the anti-inurement, exclusive benefit and prohibited transaction provisions under ERISA. 2003-03A http://www.dol.gov/ebsa/regs/aos/ao2003-03a.html 02/13/2003 ERISA § 3(3), 3(21), 404(a)(1), 514(a) John Claro and Rainey, Goodwin, Mee & Martin LLP and American Heartland Health Administrators, Inc. Whether, and under what circumstances, American Heartland Health Administrators, Inc. (and a selected "reinsurance company") may be subject to the provisions of ERISA, and whether compliance with a cease and desist order would cause AHHA to violate its fiduciary duty to act in accordance with the documents and instruments governing the plans. 2003-02A http://www.dol.gov/ebsa/regs/aos/ao2003-02a.html 02/10/2003 ERISA § 408(b)(2) and 408(b)(6) Lisa Bleier and Senior Counsel and American Bankers Association Regarding the application of ERISA to the provision of overdraft protection services, including any inherent extension of credit incident to such services, by banks, whether or not the bank exercises investment discretion over plan assets. 2003-01A http://www.dol.gov/ebsa/regs/aos/ao2003-01a.html 01/24/2003 ERISA § 4(c) Alan Pauw and Reed, Weitkamp, Schell & Vice and Kentucky Public Employees’ 401(k) Deferred Comp Plan Whether requirements listed by ERISA § 4(c) for "deemed IRAs" apply to those added to the Plan, assuming it is a governmental plan excluded from Title I by ERISA § 4(b)(1), and whether adding "deemed IRAs" adversely affects Plan exclusion. 2002-14A http://www.dol.gov/ebsa/regs/aos/ao2002-14a.html 12/18/2002 29 CFR 2509.95-1 Leonard Davis and Sharon W. Vaino and Metropolitan Life Ins. Co. and Tax Dept Guidance concerning the selection of annuity providers in connection with distributions from defined contribution plans. Specifically, the application of specific requirements of Interpretive Bulletin 95-1. 2002-13A http://www.dol.gov/ebsa/regs/AOs/ao2002-13a.html 12/06/2002 ERISA § 3(2) Jane Francis and Holland & Hart LLP and Kaiser-Hill Employee Incentive Compensation Plans Whether the Kaiser-Hill Plans are "pension plans" within the meaning of section 3(2)(A) of ERISA, and, if the Plans should be considered pension plans, whether they are so-called "top hat" plans under ERISA sections 201(2), 301(a)(3), and 401(a)(1). 2002-12A http://www.dol.gov/ebsa/regs/AOs/ao2002-12a.html 12/04/2002 PTE 92-5 Seymour Goldberg and Goldberg & Goldberg, PC and Your office maintained tax-qualified profit sharing plan Concerning the applicability of PTE 92-5, (57 FR 5019, February 11, 1992), to a transfer of a life insurance contract by a participant to his or her employee benefit plan. 2002-11A http://www.dol.gov/ebsa/regs/AOs/ao2002-11a.html 10/17/2002 ERISA § 3(32) Neil Lipton and Spivak Lipton Watanabe Spivak Moss and Communications Workers of America, Local 1180 Members' Annuity Fund Whether the Communications Workers of America, Local 1180 Members' Annuity Fund remains a "governmental plan" if it extends eligibility to its trustees, who are Local 1180 officers, and accepts contributions for any trustee whom Local 1180 employs, since the Fund otherwise exclusively covers government employees of NYC and related public employers whose bargaining agreements require them to provide all contributions currently received by the Fund. 2002-10A http://www.dol.gov/ebsa/regs/aos/ao2002-10a.html 09/30/2002 ERISA § 3(32) Ian Lanoff and Groom Law Group and University of California Retirement Plans Whether two UC pension plans adversely affect exclusion from Title I of ERISA as "governmental plans" by awarding service credits and transferring account balances connected with about two years when UC San Francisco Medical Center transferred a group of employees, now reemployed by the Medical Center and again participating in UC plans, to employment with the Medical Center's now-terminated, private sector joint venture with Stanford University and to coverage by the joint venture's private sector pension plans. 2002-09A http://www.dol.gov/ebsa/regs/AOs/ao2002-09a.html 09/06/2002 ERISA § 3(32) Michael Scaraggi and Oransky, Scaraggi, Borg & Abbamonte, PC and Port Authority Police Benevolent Association, Inc. Application of the "governmental plan" definition in section 3(32) of ERISA to the Port Authority PBA Welfare Fund for purposes of the coverage exclusion in section 4(b)(1) of ERISA. 2002-08A http://www.dol.gov/ebsa/regs/AOs/ao2002-08a.html 08/20/2002 ERISA § 404(a) and 408(b)(2) Michael Crabtree and Central Pension Fund of the International Union of Operating Engineers and Participating Employers Whether indemnification and limitation of liability provisions in a plan's service provider contract would violate the fiduciary provisions of ERISA. 2002-07A http://www.dol.gov/ebsa/regs/aos/ao2002-07a.html 07/25/2002 ERISA § 3(37) Ronald Richman and Schulte, Roth & Zabel LLP, and Michael S. Melbinger and Winston & Strawn and Anchor Glass Container Corp; Glass, Molders, Pottery, Plastics & Allied Workers Int'l Union; Glass Companies Multiemployer Pension Plan Application of the substantial business purpose test in paragraph (c) of 29 CFR 2510.3-37, for purposes of the definition of a "multiemployer plan" in ERISA Sec. 3(37). 2002-06A http://www.dol.gov/ebsa/regs/aos/ao2002-06a.html 07/03/2002 ERISA § 404(a) Larry Savell and Richard Maples, Trustees and Iron Workers Mid-South Pension Fund Application of Sec. 404(a)(1) of ERISA where trustees of a Taft-Hartley multiemployer plan, as the sole parties authorized under the trust agreement to establish delinquent contribution procedures, did so, but where different delinquent contribution procedures were subsequently agreed to in a collective bargaining agreement that the trustees were not party to. 2002-05A http://www.dol.gov/ebsa/regs/aos/ao2002-05a.html 06/07/2002 PTE 77-4 Melanie Nussdorf and Steptoe & Johnson LLP Whether the prohibition in PTE 77-4 (42 FR 18732, April 8, 1977) on sales commission payments would apply to commissions paid by a plan to an independent broker who executes the plan’s purchase or sale of shares of open-end investment companies registered under the Investment Company Act of 1940 through a securities exchange. 2002-04A http://www.dol.gov/ebsa/regs/aos/ao2002-04a.html 06/07/2002 ERISA § 408(e) Wallace Starke and Troutman, Sanders, Mays & Valentine, LLP and National Bankshares, Inc. and National Bank of Blacksburg Application of Sec. 408(e) of ERISA to certain transactions between a plan and various personal trusts and estates sharing a common trustee with the plan. 2002-03A http://www.dol.gov/ebsa/regs/aos/ao2002-03a.html 06/07/2002 ERISA § 206(d) Alsee McDaniel and Mississippi Dept of Human Resources, Div of Child Support Enforcement Application of Sec. 206(d) of ERISA with respect to the Mississippi Department of Human Services, Division of Child Support Enforcement. 2002-02A http://www.dol.gov/ebsa/regs/aos/ao2002-02a.html 05/17/2002 29 CFR 2510.3-102 Richard Steinburg Employee Benefit Plans Expert Panel, Dept. of Labor Liaison Task Force, AICPA When participant loan repayments withheld from employee wages by an employer become plan assets subject to the prohibited transaction rules of section 406 of ERISA. 2002-01A http://www.dol.gov/ebsa/regs/aos/ao2002-01a.html 03/26/2002 ERISA § 401(b) Melanie Nussdorf, and Steptoe & Johnson, and Howard M. Bergtraum and O’Sullivan, Graev & Karabell LLP and JPMG Global Investors, LP Application of the "venture capital operating company" definition for purposes of the plan assets regulation at 29 CFR 2510.3-101. 2001-10A http://www.dol.gov/ebsa/regs/AOs/ao2001-10a.html 12/14/2001 ERISA § 408(b)(2) and 408(b)(6) James Winn and Smith & Downey and Laurel Trust Company Application of ERISA Secs. 408(b)(2) and 408(b)(6) to the provision of trustee services by Laurel Trust Company to two defined benefit plans which it sponsors and the payment by the plans of trustee fees in connection with those services. 2001-09A http://www.dol.gov/ebsa/regs/AOs/ao2001-09a.html 12/14/2001 ERISA § 406(b) William Schmidt and Eric Berger, and Kirkpatrick & Lockhart, LLP and SunAmerica Retirement Markets, Inc. Application of ERISA Sec. 406(b) to certain transactions involving the provision of investment advice and discretionary services with regard to asset allocation for participants in participant-directed defined contribution plans. 2001-08A http://www.dol.gov/ebsa/regs/aos/ao2001-08a.html 08/07/2001 ERISA § 3(32) Karen Tyner and Edwards, Ballard, Bishop, Sturm, Clark & Keim, PA and Spartanburg Water System & the Spartanburg Sanitary Sewer District Application of the definition of "governmental plan" in Sec. 3(32) of ERISA. 2001-07A http://www.dol.gov/ebsa/regs/aos/ao2001-07a.html 07/02/2001 ERISA § 3(32) Alan Cabral and Seyfarth, Shaw, Fairweather & Geraldson and Santa Clara County Transit District Amalgamated Transit Union Pension Plan Application of the definition of "governmental plan" in Sec. 3(32) of ERISA. 2001-06A http://www.dol.gov/ebsa/regs/aos/ao2001-06a.html 06/01/2001 ERISA § 206(d)(3) Lee Sapienza and New York State Office of Temporary and Disability Assistance, Division of Child Support Enforcement Application of ERISA Sec. 206(d)(3) to income withholding notices issued by DSCE or a county child support enforcement agency operating under DSCE guidelines. 2001-05A http://www.dol.gov/ebsa/regs/aos/ao2001-05a.html 06/01/2001 ERISA § 403, 404, 406 Denise Clark and Feder & Semo, PC and Hotel & Restaurant Union Employees International Union Welfare Fund Application of ERISA Secs. 403, 404 and 406 to an amendment to provide for the payment of certain federal tax obligations that arise as a result of the Fund’s provision of domestic partner coverage and an additional gross-up benefit to participants who elect domestic partner coverage. 2001-04A http://www.dol.gov/ebsa/regs/aos/ao2001-04a.html 03/22/2001 ERISA § 3(1), 3(5) John Mossberg and Reinhard, Boerner, Van Deuren, Norris & Reiselbach, SC and Wisconsin Automobile & Truck Dealers Association, Inc. Insurance Trust Whether the subject plan is maintained by a "group or association of employers" for purposes of the definition of "employer" in Sec. 3(5) of ERISA. 2001-03A http://www.dol.gov/ebsa/regs/aos/ao2001-03a.html 02/15/2001 ERISA § 3(2) Theodore Groom and Groom Law Group and Prudential Insurance Company of America Whether certain individual retirement annuities and tax deferred annuities that are otherwise exempt from coverage under Title I of ERISA by virtue of DOL regulations at 29 CFR 2510.3-2(d) and (f) would remain exempt if the employer as the contract holder (1) votes on the proposed plan of demutualization and (2) selects an allocation method for distributing the demutualization proceeds among the employees covered under the group contract. See also Information Letter to Theodore R. Groom dated 02/15/01. 2001-02A http://www.dol.gov/ebsa/regs/aos/ao2001-02a.html 02/15/2001 ERISA § 3(21)(A) Theodore Groom and Groom Law Group and Prudential Insurance Company of America Application of the definition of a "fiduciary" in certain circumstances relating to the allocation of demutualization proceeds. See also Information Letter to Theodore R. Groom dated 02/15/01. 2001-01A http://www.dol.gov/ebsa/regs/aos/ao2001-01a.html 01/18/2001 ERISA § 403-404 Carl Stoney, Jr. and Crosby, Heafey, Roach & May and Conservation & Liquidation Office, California Dept of Ins The application of Title I of ERISA to the payment by plans of expenses relating to tax-qualification. 2000-15A http://www.dol.gov/ebsa/regs/AOs/ao2000-15a.html 11/15/2000 PTE 84-24 Stephen Saxon and Groom Law Group and Teachers Ins. & Annuity Assoc. of America and College Retirement Equities Fund Concerning the application of PTE 84-24 to transactions involving certain individual retirement annuities offered by TIAA-CREF. 2000-14A http://www.dol.gov/ebsa/regs/AOs/ao2000-14a.html 10/25/2000 ERISA § 3(1) Roderick DeArment and Covington & Burling and United Transportation Union Regarding the applicability of Title I of the ERISA to the UTU’s Job Benefit Fund/Income Security Program, specifically, that the JBF/ISP is not an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA. 2000-13A http://www.dol.gov/ebsa/regs/AOs/ao2000-13a.html 10/04/2000 ERISA § 401(c) David McDaniel and Ernst & Young and East Alabama Health Care Authority of Lee County Regarding the applicability of Title I of ERISA. Specifically, whether the Authority's East Alabama Medical Center Financial Security Plan and its East Alabama Medical Center TSA Thrift Plan are governmental plans, and, therefore excluded by § 4(b)(1) from coverage under Title I. 2000-12A http://www.dol.gov/ebsa/regs/AOs/ao2000-12a.html 10/04/2000 ERISA § 401(c) Stephen Saxon and Jon W. Breyfogle and Groom Law Group, Chartered and Aetna Life Insurance Co Regarding the definition of a "Transition Policy" contained in the Department of Labor regulation at 29 C.F.R. 2550.401c-1(h)(6). 2000-11A http://www.dol.gov/ebsa/regs/AOs/ao2000-11a.html 09/22/2000 ERISA § 3(32) Vincenzo Oliveto and Firefighters' Variable Supplemental Fund Concerning the status of the Firefighters’ Variable Supplements Fund under Title I of ERISA. Specifically, that the VS Fund is a "governmental plan" within the meaning of section 3(32) of ERISA, and, therefore, is excluded from ERISA Title I coverage pursuant to section 4(b)(1) of ERISA. 2000-10A http://www.dol.gov/ebsa/regs/AOs/ao2000-10a.html 07/27/00 ERISA § 4975(c)(1) Hugh Janow and Janow & Meyer, LLC and Fetner Family Partnership Whether allowing the owner of an IRA to direct the IRA to invest in a limited partnership, in which relatives and the IRA owner in his individual capacity are partners, will violate section 4975 of the Code. 2000-09A http://www.dol.gov/ebsa/regs/AOs/ao2000-09a.html 07/12/2000 ERISA § 206(d)(3) Gail Inman-Campbell and Walker, Campbell & Campbell Whether an order requiring the company-paid survivor benefit to be paid to the participant’s former spouse, who had been named by the participant as the designated beneficiary under the plan prior to the divorce and as of the date of the participant’s retirement, could constitute a "qualified domestic relations order" (QDRO) within the meaning of section 206 (d)(3) of ERISA. 2000-08A http://www.dol.gov/ebsa/regs/AOS/ao2000-08a.html 06/12/2000 ERISA § 3(32) Lourdes Ramos-Rivera and Employees Retirement System of the Gov't of Puerto Rico Whether the status of the Retirement System as a "governmental plan" under section 3(32) of ERISA would be adversely affected if the Retirement System were to allow participation by certain employees of General Telecommunications Electronic (GTE). 2000-07A http://www.dol.gov/ebsa/regs/AOs/ao2000-07a.html 05/17/2000 ERISA § 3(32) Martin Rosenthal and Schottenstein, Zox & Dunn and Ohio Civil Service Employees Association Benefits Trust The applicability of Title I of ERISA to the OCSEA Benefits Trust. The Trust provides welfare benefits to approximately 47,000 active employees, former employees, and to dependents of active or former employees. 2000-06A http://www.dol.gov/ebsa/regs/AOs/ao2000-06a.html 05/17/2000 ERISA § 3(32) Joan Ebert Rothermel and Klein, Aelman, Rothermel & Dichter, LLP and Annuity Plan, Health and Welfare Fund, Retiree Health and Welfare Fund, of the Patrolmen’s Benevolent Association of the City of New York Whether certain employee benefit plans are "governmental plans" within the meaning of section 3(32) of Title I of ERISA. Specifically, the plans covered by your request are: the Annuity Plan of the Patrolmen’s Benevolent Association of the City of New York; the Health and Welfare Fund of the Patrolmen’s Benevolent Association of the City of New York; and the Retiree Health and Welfare Fund of the Patrolmen’s Benevolent Association of the City of New York. 2000-05A http://www.dol.gov/ebsa/regs/AOs/ao2000-05a.html 05/17/2000 ERISA § 3(33) Robert Abramowitz and Morgan, Lewis & Bockius and Catholic Health System, and (Mercy Health System of Western New York) Whether certain employee benefit arrangements described in your letter are "church plans" within the meaning of section 3(33) of Title I of ERISA. 2000-04A http://www.dol.gov/ebsa/regs/AOs/ao2000-04a.html 03/30/2000 ERISA § 3(32) Richard Davenport and Deloitte & Touche LLP and Int'l Assoc of Firefighters and AFL-CIO/CLC Local 176 Board of Trustees, Tulsa Firefighters Health & Welfare Trust Whether the Tulsa Firefighters Health and Welfare Plan is excluded from Title I of ERISA as a "governmental plan" within the meaning of section 3(32). 2000-03A http://www.dol.gov/ebsa/regs/AOs/ao2000-03a.html 03/27/2000 ERISA § 3(32) Theresa Lensander and American Pension Co and Employees' Money Purchase Pension Plan of the Housing Authority of the City of Santa Barbara. Whether the Employees’ Money Purchase Pension Plan of the Housing Authority of the City of Santa Barbara is a governmental plan within the meaning of section 3(32), therefore, excluded by section 4(b)(1) from coverage. 2000-02A http://www.dol.gov/ebsa/regs/AOs/ao2000-02a.html 02/28/2000 ERISA § 3(33) Robert Johnson and Buchanan Ingersoll, PC and Laroche College, Congregation of the Sisters of Divine Providence Whether certain employee benefit arrangements of the College are "church plans" within the meaning of § 3(33) of ERISA. If the Plans are not "church plans," they would be employee benefit plans within the meaning of the Act. 2000-01A http://www.dol.gov/ebsa/regs/AOs/ao2000-01a.html 02/18/2000 ERISA § 3(32) Mary Stoll and Alaska Public Employees Local 71 Trust Fund Whether the status of the Trust Fund as a "governmental plan" under section 3(32) of ERISA would be adversely affected if the Trust Fund were extended to cover employees of Local 71 (Union), all of whom are non-governmental employees. 1999-17A http://www.dol.gov/ebsa/regs/AOs/ao1999-17a.html 12/28/1999 ERISA § 404(a)(1)(D) Thomas Lilly and Lilly & Bienstock and Graphic Communications Int'l Union, Local 51-23M Regarding the fiduciary responsibility provisions of ERISA. Specifically, whether an assertion made by Fund trustees that they may only be removed (other than by death or resignation) "for cause" would establish lifetime terms of appointment inconsistent with the fiduciary responsibility requirements of ERISA and Advisory Opinion 85-41A. 1999-16A http://www.dol.gov/ebsa/regs/AOs/ao1999-16a.html 12/09/1999 ERISA § 406(b)(1) Lennine Occhino and Mayer, Brown & Platt and Mount Lucas Mgt Corp Whether the payment of certain performance-based compensation to Mount Lucas Management Corporation by employee benefit plan clients would violate section 406(b) of ERISA or section 4975 of the Internal Revenue Code of 1986. 1999-15A http://www.dol.gov/ebsa/regs/AOs/ao1999-15a.html 11/19/1999 ERISA § 3(32) Melvin Pizer and Blitman & King and East Islip Teachers' Assoc, Local 2618, AFT Welfare Trust Fund Whether the East Islip Teachers' Association, Local 2618, AFT Welfare Trust Fund is a "governmental plan," as defined in ERISA § 3(32) and, thus, that it is excluded from ERISA Title I coverage by § 4(b)(1). 1999-14A http://www.dol.gov/ebsa/regs/AOs/ao1999-14a.html 11/10/1999 ERISA § 606 Pieter Doerr and COBRA Compliance Systems, Inc. Regarding the continuation coverage provisions applicable to group health plans under Part 6 of Title I of ERISA. 1999-13A http://www.dol.gov/ebsa/regs/AOs/ao1999-13a.html 09/29/1999 ERISA § 206(d)(3) Brian Belisle and Oppenheimer Wolff & Donnelly, LLP and UAL Corporation and United Air Lines, Inc. Regarding how a plan administrator should treat domestic relations orders the plan administrator has reason to believe are "sham" or "questionable" in nature. 1999-12A http://www.dol.gov/ebsa/regs/AOs/ao1999-12a.html 09/22/1999 ERISA § 404(a) Theodore Lieverman and Tomar, Simonoff, Adourian, O'Brien, Kaplan, Jacoby & Graziano and Sheet Metal Workers Int'l Assoc Local 25 & 27 of New Jersey Welfare Fund Whether the Sheet Metal Workers International Association National Pension Fund may honor a side bar agreement with the Welfare Funds to pay the Welfare Funds certain monies received in settlement of litigation, with respect to which the Welfare Funds and the National Pension Fund were co-plaintiffs, without contravening Title I of ERISA. 1999-11A http://www.dol.gov/ebsa/regs/AOs/ao1999-11a.html 08/20/1999 PTE 84-14 and 49 FR 9494 Michael Lawson and Skadden, Arps, Slate, Meagher & Flom, LLP and LaSalle Advisors Limited Partnership Whether LaSalle Advisors Limited Partnership, which previously satisfied the financial requirements of a "qualified professional asset manager" as set forth in section V(a)(4) of PTE 84-14, continues to satisfy those requirements after merging with and into a newly formed corporation. 1999-10A http://www.dol.gov/ebsa/regs/AOs/ao1999-10a.html 07/26/1999 ERISA § 3(32) Susanne Reed and Sonoma County Office of Education and Western Assoc of Schools and Colleges and California Public Employees' Retirement System Whether participation by twenty-eight employees of the Western Association of Schools and Colleges in the California Public Employees' Retirement System would adversely affect the status of CalPERS as a "governmental plan" within the meaning of section 3(32) of ERISA. 1999-09A http://www.dol.gov/ebsa/regs/AOs/ao1999-09a.html 05/21/1999 ERISA § 406 and 408(b) Patricia Shlonsky and Ulmer & Berne, LLP and Northeast Ohio Carpenters' Joint Apprenticeship and Training Trust Fund Whether the Fund would engage in a prohibited transaction under section 406 of ERISA if it retained and compensated, for the purpose of constructing an addition to the Fund’s training facility, a general contractor or subcontractor that employs or is owned by a plan fiduciary. 1999-08A http://www.dol.gov/ebsa/regs/AOs/ao1999-08a.html 05/20/1999 ERISA § 401(b) Thomas Meagher and Actuarial Sciences Associates, Inc. and Michigan Consolidated Gas Company and MCN Energy Group, Inc. Concerning the application of Title I of ERISA to a special purpose trust established on behalf of Michigan Consolidated Gas Co., a wholly-owned subsidiary of MCN Energy Group, Inc. Specifically, whether assets contributed to the Trust would constitute assets of an employee welfare benefit plan for purposes of Title I of ERISA. 1999-07A http://www.dol.gov/ebsa/regs/AOs/ao1999-07a.html 05/19/1999 ERISA § 3(32) Thomas Hayes and Employees' Retirement System of the City of Milwaukee Whether the Employees' Retirement System of the City of Milwaukee "governmental plan" status would be adversely affected if the Plan implements a city charter ordinance that provides for continued accrual of benefits by certain former governmental employees whose employment has been transferred to a private enterprise as part of an arrangement regarding operation of the Milwaukee Metropolitan Sewerage District. 1999-06A http://www.dol.gov/ebsa/regs/AOs/ao1999-06a.html 04/06/1999 ERISA § 3(32) Richard Tanner and Kentucky Magistrates and Commissioners Association, Inc. and County Employees' Retirement System and Kentucky Retirement Systems Whether the status of CERS as a "governmental plan" within the meaning of section 3(32) and section 4(b)(1) of Title I of ERISA would not be adversely affected if employees of KMCA were permitted to participate in CERS. 1999-05A http://www.dol.gov/ebsa/regs/AOs/ao1999-05a.html 02/22/1999 ERISA § 401(b) Laraine Rothenberg and Fried, Frank, Harris, Shriver & Jacobson and Federal Agricultural Mortgage Corporation Regarding the application of the "plan assets" regulation issued under ERISA to certain mortgage pool certificates offered by Farmer Mac. Specifically, that guaranteed mortgage-backed certificates issued by Farmer Mac are "guaranteed governmental mortgage pool certificates" within the meaning of 29 C.F.R. 2510.3-101(i)(2). 1999-04A http://www.dol.gov/ebsa/regs/AOs/ao1999-04a.html 02/04/1999 ERISA § 3(7) John Counts and David Potts-Dupre and Counts & Kanne and National Electrical Benefit Fund Whether individuals who own business enterprises, either wholly or in part, and who provide personal services to those businesses may be "participants," within the meaning of section 3(7) of ERISA, in a multiemployer employee benefit plan. 1999-03A http://www.dol.gov/ebsa/regs/AOs/ao1999-03a.html 01/25/1999 ERISA § 406(b) Michael Lawson and Skadden, Arps, Slate, Heagher, & Flom, LLP and BlackRock Financial Management, Inc. Guidance with respect to a plan fiduciary’s decision to purchase on the secondary market, with plan assets, non-subordinated mortgage-backed pass-through certificates representing interests in a trust fund for which an affiliate of the fiduciary serves as a sub-servicer. 1999-02A http://www.dol.gov/ebsa/regs/AOs/ao1999-02a.html 01/25/1999 ERISA § 3(32) Greg Isley and McGladrey & Pullen, LLP and Craven Regional Medical Center Employee Benefit Plans Whether the Craven Regional Medical Center Money Purchase Pension Plan and Trust, the Craven Regional Medical Center 403(b) Tax-Sheltered Annuity Plan, and the Craven Regional Medical Center Employee Benefit Plan are "governmental plans" within the meaning of ERISA section 3(32). 1999-01A http://www.dol.gov/ebsa/regs/AOs/ao1999-01a.html 01/13/1999 ERISA § 3(2) John Castellano and Suffolk University Voluntary Separation Program Whether the Suffolk University Voluntary Separation Program is an employee pension plan within the meaning of section 3(2) of ERISA, and whether ERISA governs withholding for Social Security/Medicare and state income tax by Suffolk University from separation payments being made under the University Program. 1998-01A http://www.dol.gov/ebsa/programs/ori/advisory98/98-01a.htm 1998-02A http://www.dol.gov/ebsa/programs/ori/advisory98/98-02a.htm 1998-03A http://www.dol.gov/ebsa/programs/ori/advisory98/98-03a.htm 1998-04A http://www.dol.gov/ebsa/programs/ori/advisory98/98-04a.htm 1998-05A http://www.dol.gov/ebsa/programs/ori/advisory98/98-05a.htm 1998-06A http://www.dol.gov/ebsa/programs/ori/advisory98/98-06a.htm 1998-07A http://www.dol.gov/ebsa/programs/ori/advisory98/98-07a.htm 1998-08A http://www.dol.gov/ebsa/programs/ori/advisory98/98-08a.htm 1998-09A http://www.dol.gov/ebsa/programs/ori/advisory98/98-09a.htm 1997-01A http://www.dol.gov/ebsa/programs/ori/advisory97/97-01a.htm 1997-02A http://www.dol.gov/ebsa/programs/ori/advisory97/97-02a.htm 1997-03A http://www.dol.gov/ebsa/programs/ori/advisory97/97-03a.htm 1997-04A http://www.dol.gov/ebsa/programs/ori/advisory97/97-04a.htm 1997-05A http://www.dol.gov/ebsa/programs/ori/advisory97/97-05a.htm 1997-06A http://www.dol.gov/ebsa/programs/ori/advisory97/97-06a.htm 1997-07A http://www.dol.gov/ebsa/programs/ori/advisory97/97-07a.htm 1997-08A http://www.dol.gov/ebsa/programs/ori/advisory97/97-08a.htm 1997-09A http://www.dol.gov/ebsa/programs/ori/advisory97/97-09a.htm 1997-10A http://www.dol.gov/ebsa/programs/ori/advisory97/97-10a.htm 1997-11A http://www.dol.gov/ebsa/programs/ori/advisory97/97-11a.htm 1997-12A http://www.dol.gov/ebsa/programs/ori/advisory97/97-12a.htm 1997-13A http://www.dol.gov/ebsa/programs/ori/advisory97/97-13a.htm 1997-14A http://www.dol.gov/ebsa/programs/ori/advisory97/97-14a.htm 1997-15A http://www.dol.gov/ebsa/programs/ori/advisory97/97-15a.htm 1997-16A http://www.dol.gov/ebsa/programs/ori/advisory97/97-16a.htm 1997-17A http://www.dol.gov/ebsa/programs/ori/advisory97/97-17a.htm 1997-18A http://www.dol.gov/ebsa/programs/ori/advisory97/97-18a.htm 1997-19A http://www.dol.gov/ebsa/programs/ori/advisory97/97-19a.htm 1997-20A http://www.dol.gov/ebsa/programs/ori/advisory97/97-20a.htm 1997-21A http://www.dol.gov/ebsa/programs/ori/advisory97/97-21a.htm 1997-22A http://www.dol.gov/ebsa/programs/ori/advisory97/97-22a.htm 1997-23A http://www.dol.gov/ebsa/programs/ori/advisory97/97-23a.htm 1997-24A http://www.dol.gov/ebsa/programs/ori/advisory97/97-24a.htm 1997-25A http://www.dol.gov/ebsa/programs/ori/advisory97/97-25a.htm 1997-26A http://www.dol.gov/ebsa/programs/ori/advisory97/97-26a.htm 1996-01A http://www.dol.gov/ebsa/programs/ori/advisory96/96-01a.htm 1996-02A http://www.dol.gov/ebsa/programs/ori/advisory96/96-02a.htm 1996-03A http://www.dol.gov/ebsa/programs/ori/advisory96/96-03a.htm 1996-04A http://www.dol.gov/ebsa/programs/ori/advisory96/96-04a.htm 1996-05A 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http://www.dol.gov/ebsa/programs/ori/advisory94/94-05a.htm 1994-06A http://www.dol.gov/ebsa/programs/ori/advisory94/94-06a.htm 1994-07A http://www.dol.gov/ebsa/programs/ori/advisory94/94-07a.htm 1994-08A http://www.dol.gov/ebsa/programs/ori/advisory94/94-08a.htm 1994-09A http://www.dol.gov/ebsa/programs/ori/advisory94/94-09a.htm 1994-10A http://www.dol.gov/ebsa/programs/ori/advisory94/94-10a.htm 1994-11A http://www.dol.gov/ebsa/programs/ori/advisory94/94-11a.htm 1994-12A http://www.dol.gov/ebsa/programs/ori/advisory94/94-12a.htm 1994-13A http://www.dol.gov/ebsa/programs/ori/advisory94/94-13a.htm 1994-14A http://www.dol.gov/ebsa/programs/ori/advisory94/94-14a.htm 1994-15A http://www.dol.gov/ebsa/programs/ori/advisory94/94-15a.htm 1994-16A http://www.dol.gov/ebsa/programs/ori/advisory94/94-16a.htm 1994-17A http://www.dol.gov/ebsa/programs/ori/advisory94/94-17a.htm 1994-18A http://www.dol.gov/ebsa/programs/ori/advisory94/94-18a.htm 1994-19A 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