Advisory Opinions

Whether an income replacement program that AAA Michigan offers its full-time employees who become disabled as a result of non-occupational illness or injuries is a payroll practice within the meaning of Department of Labor regulation section 29 C.F.R. 2510.3-1(b) and, therefore, would not constitute an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA.

Whether the Pension Plan for Employees of Mercy Hospital, Inc. constitutes a church plan within the meaning of section 3(33) of Title I of ERISA and, accordingly, whether the Plan is excluded from the requirements of Title I of ERISA by section 4(b)(2).

Whether section 407(f)(1)(B) of the Employee Retirement Income Security Act of 1974 (ERISA) applies to the proposed investment by the Johnston Industries, Inc. Salaried Employees' Pension Plan and the Johnston Industries Inc. Hourly Employees' Pension Plan in employer securities.

Whether a state administrative action denying a certificate of compliance with state-mandated workers' compensation requirements with respect to an employer provided workers' compensation benefits offered through a plan that may be covered by ERISA be preempted by ERISA for purposes of section 514(a).

Whether the provision of MNC Financial, Inc’s, a parent corporation to the Maryland National Bank (the Bank) annual audited and quarterly unaudited financial statements and the Bank's Call Report to the Sheet Metal Workers’ Local Union No. 100 Washington, DC Area Health Benefit Plan would comply with the requirements of section III(H)(3) of PTE 81-8 (46 FR 7511, January 23, 1981) as amended (50 FR 14043, April 9, 1985).

Whether, the Pellerino Consulting Services, Inc. provides consulting services to third party administrator firms, which in turn adjudicate claims and disburse benefits under employer sponsored welfare plans, may be considered paid “solely” from the general assets of the employer; within the meaning of the limited reporting exemption in 29 C.F.R. 2520.104-20(b)(2)(i) and the corresponding instructions to the Annual Return/Report Form 5500 Series.

Whether purchases of securities issued by the parent company of Citizens First National Bank of New Jersey at the direction of fiduciaries of employee benefit plans for which the Bank serves as trustee would be a prohibited transaction under section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) and section 4975 of the Internal Revenue Code.

Whether, under the arrangement proposed by the Marsh & McLennan, Inc., an insurance broker, the cash value element of a split-dollar life insurance policy would be considered a plan asset for purposes of Title I of the Employee Retirement Income Security Act of 1974 (ERISA).

Whether a single-employer, self-funded accident and health benefit program administered by Advanced Administrative Companies is a multiple employer welfare arrangement (MEWA) within the meaning of ERISA section 3(40) and whether such MEWA is an employee benefit plan under section 3(1) of ERISA thus preempting state regulations of the arrangement.

Whether the FCE Health and Welfare Service Industry Trust, established by the Federal Contract Employees Health & Welfare Fund, Inc., is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of Title I of ERISA, and whether the Trust is subject to the applicable regulatory authority of the State of Virginia's insurance laws or is saved from such authority under the general preemption provision of section 514(a) of Title I of ERISA.