Advisory Opinions

Whether the Group Insurance Trust Funds constitute multiple employer welfare arrangements (MEWAs) within the meaning of section 3(40) of title I of the Employee Retirement Income Security Act of 1974 (ERISA) and, if so, whether such MEWAs are fully insured within the meaning of section 514(b)(6)(A)(i) of title I of ERISA and therefore state insurance laws would not apply except to the extent permitted under section 514(b)(6)(A)(i) of ERISA.

Whether the First Federal Savings and Loan Association Stock Purchase Plan and Trust Agreement is an employee benefit plan within the meaning of section 3(1) of the Employee Retirement Income Security Act of 1974 (ERISA) or an employee pension benefit plan within the meaning of section 3(2) of ERISA.

Whether under the reporting requirements of section 103(a)(3)(A) of the Employee Retirement Income Security Act of 1974 (ERISA) the Department would view a "no opinion" audit by the independent qualified public accountant as the equivalent of no audit of the accountant could not perform enough audit procedures to render an opinion, because several plans he audited did not prepare their financial statements according to generally accepted accounting principles (GAAP) and other plans want the accountant to limit the scope of the accountant's examination by excluding the audit of participant data.

Whether the election by Diagnostic Pathology, P.A.(the Employer) to become a small business corporation would cause loans from the Diagnostic Pathology, P.A. Employees' Pension and Profit-Sharing Plans to each of the two doctors who own 50% of the outstanding shares of the employee, which were made in accordance with the provisions of section 408(b)(1) of the Employee Retirement Income Security Act of 1974 (ERISA) and section 4975(d)(1) of the Internal Revenue Code (the Code) to become to become prohibited transactions under section 406 of ERISA and 4975(c) of the Code by virtue of section 408(d) of ERISA and the last paragraph of 4975(d) of the Code.

Whether the Nevada Resort Association Health and Welfare Trust (the Trust) is an employee welfare benefit plan within the meaning of section 3(1) of title I of the Employee Retirement Income Security Act of 1974, and subject to the requirements of that title.

Whether the Continuing Unemployment Proficiency and Training Fund to be added to the IBEW Local No. 212 (the Union) Supplemental Unemployment Benefit Trust Fund may provide benefits included in the definition of an employee welfare benefit plan in section 3(1) of the Employee Retirement Income Security Act of 1974.

Whether an insurance program offered by the California Autobody Association (CAA) for the benefit of its members' qualified employees is an employee welfare benefit plan within the meaning of section 3(1) of title I of the Employee Retirement Income Security Act of 1974.

Whether the Southern California IBEW-NECA Labor-Management Cooperation Committee (SCLMCC) is an employee welfare benefit plan within the meaning of section 3(1) of title I of the Employee Retirement Income Security Act of 1974.

Whether Kentucky General Assembly's enactment of House Bill 670, which included provisions affecting pension plans governed by the Employee Retirement Income Security Act of 1974 (ERISA), is preempted by ERISA section 514.

Whether the County of Wake, North Carolina Medical Benefits Trust (the Trust) is a governmental plan within the meaning of section 3(32) of title I of the Employee Retirement Income Security Act of 1974 (ERISA) and therefore is excluded from coverage under that title by section 4(b)(1) of ERISA.