Advisory Opinions

Whether section 208 of ERISA applies to a corporate merger in which the pension plans were not being merged.

Whether a proposed exchange of certificates representing [company] stock between [company], on the one hand, and the Hourly and Salaried Plans on the other, pursuant to a reincorporation of [company] under the (State #2) law, would be considered to be an acquisition of employer stock by the Plans under section 407(a)(2) of ERISA.

Whether a specimen non-qualified employee stock purchase plan is either an "employee pension benefit plan" or "pension plan" as defined in section 3(2) of ERISA or an "employee welfare benefit plan" or a "welfare plan" as defined in section 3(1) of that Act.

Whether a union's monthly bond purchases for its office secretary constitute a pension plan under ERISA, where the bonds become the employee’s property immediately and may be used at any time.

Whether the Petitioner-Defendant in the referenced civil action, qualifies as an "employee welfare benefit plan" under section 3(1) of ERISA, given its status as a business soliciting public participation rather than being restricted to people in an employment relationship with the plan sponsor.

Whether a program providing severance benefits is a welfare plan under ERISA.

Exemption for certain group and group-type insurance programs under ERISA.

Reporting obligations of trade and professional associations under ERISA.

Whether an incorporated voluntary affirmative action program constitutes an employee welfare benefit plan under section 3(1) of ERISA.

Whether vacation savings plan would come under the definition of either an “employee welfare benefit plan” or an “employee pension benefit plan” of ERISA.