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Employee Benefits Security Administration

Information Letters

Date / Recipient
Description of Request

Information Letter
J. Mark Iwry

Guidance on whether retirement savings accounts established under the U.S. Department of the Treasury's retirement security program (also known as myRA) would be covered under Title I of ERISA.

Information Letter
J. Mark Iwry

Guidance under 29 CFR 2550.404c-5 and §2550.404a-4 with respect to a series of target date funds that seek to provide lifetime income through the use of unallocated deferred annuity contracts.

Information Letter
Susan M. Camillo

Guidance as to the definition of "related" in PTE 84-14, the QPAM class exemption.

Information Letter
Charles V. Stewart

Whether, in the context of a collectively bargained multiemployer plan, plan expenses paid by a contributing employer and not reimbursed by the plan are required to be reported on the Schedule C (Service Provider Information) of the Form 5500 Annual Return/Report of Employee Benefit Plan (Form 5500).

Information Letter
George J. Chanos

Whether an arrangement providing benefits to employees of the clients of a professional employer organization is a multiple employer welfare arrangement under ERISA section 3(40).

Information Letter
Mike Kreidler

Whether a professional employer organization (PEO) and its client companies would be deemed a single employer for purposes of ERISA section 3(40) by reason of the PEO obtaining options to purchase an 80% interest in each client company.

Information Letter
William Lindsay

Whether a plan fiduciary engages in a breach by accepting, and then returning, contributions to his political campaign from current and prospective service providers to the plan, and recusing himself from decisions relating to those service providers.

Information Letter
Nicholas W. Ferrigno, Jr.

Whether an "affiliated service group" within the meaning of section 414(m) of the Internal Revenue Code (Code) is a "single employer" for purposes of section 3(40) of ERISA.

Information Letter
Jon W. Breyfogle

Guidance as to whether certain group annuity contracts may satisfy the definition of a “guaranteed benefit policy” contained in section 401(b)(2) of ERISA.

Information Letter
Sherwin Kaplan

Whether the International Union for the Natural Health, Complementary & Alternative Medicine Professions Health and Welfare Fund is established or maintained under or pursuant to one or more collective bargaining agreements for purposes of section 3(40)(A)(i) of ERISA.

Information Letter
John W. Oxendine

Whether and to what extent the State of Georgia may regulate the International Union of Industrial and Independent Workers Benefit Fund under section 514(b)(6)(A) of title I of ERISA.

Information Letter
Richard M. Steinberg

Application of the certification requirements of 29 CFR 2520.103-5, for purposes of the limited scope audit provisions of ERISA Sec. 103(a)(3)(C) and 29 CFR 2520.103-8.

Information Letter
Theodore Groom

Guidance regarding the alternatives available under the trust requirement of Title I of ERISA with respect to receipt by policyholders of demutualization proceeds belonging to an ERISA covered plan in connection with The Prudential Insurance Company of America’s proposed plan of demutualization.

Information Letter
Carol I. Buckmann

Whether initial capital contributions from employee benefit plan investors transferred for the purpose of venture capital investments will be treated as plan assets at any time after transfer on the initial valuation date within the meaning of DOL Regulation 29 C.F.R. § 2510.3-101.

Information Letter
Robert C. Gerald

Whether a TPA providing services to an ERISA-covered plan must hire its own accountant to examine its operations and render an opinion thereon.

Information Letter
Gary E. Henderson

Whether the trustees of a multiemployer plan would violate the fiduciary provisions of ERISA if they used plan assets to purchase a package comprising compliance audits linked to a specific insurance product.

Information Letter
Diana Orantes Ceresi

Whether it is appropriate for a trustee of an ERISA-covered health and welfare fund to consider quality in the selection of health care services.

Information Letter
Theodore Konshak

Guidance regarding the payment of expenses by an employee pension benefit plan in connection with actuarial services required under section 103(a)(4)(A) of ERISA.

Information Letter
Cary Hammond

Guidance regarding DOL's 03/13/97 Federal Register announcement in which we requested public comments on a proposed enforcement policy for annual reports of multiemployer welfare plans. Under the proposal, the department would not reject the annual report of a multiemployer welfare plan solely because the accountant's opinion accompanying the report was qualified or adverse due to a failure to account and report for postretirement benefit obligations in accordance with the AICPA Statement of Position 92-6. To allow the department enough time to consider public comments on the proposal, the announcement also provided that we will not reject 1996 and 1997 plan year annual reports due to such qualified or adverse accountant's opinions.

Information Letter
Eugene A. Ludwig

Guidance regarding DOL's views with respect to the utilization of derivatives in the management of a portfolio of assets of a pension plan which is subject to ERISA.

Information Letter
Lewis Siegel

Guidance regarding the application of Title I of ERISA to IRS Procedure No. 95-24, which establishes the TVC Program. Specifically, whether an employer that corrects defects in the tax-qualified status of a tax sheltered annuity program will be considered to have "established" and to "maintain" an employee benefit plan that is covered under Title I of ERISA, based solely on its activities in connection with the TVC Program.

Information Letter
Evelyn Petschek

On 10/13/94, the IRS issued National Office Technical Advice Memorandum 9503002 (TAM) regarding the use of pre-tax salary reduction contributions to repay an exempt loan to a leveraged ESOP. While the TAM was limited to the application of sections 401(a)(2) and 4975(e)(7) of the IRC, the issues addressed in the TAM also implicate the fiduciary provisions under Title I of ERISA. As a result, the department has received a number of inquiries as to how the department's analysis of the fiduciary provisions under Title I comports with the Service's interpretation of Treasury regulations, as reflected in the subject TAM. Inasmuch as the department's analysis under Title I differs from the Service's interpretation under the Code, we request that the Service reconsider its views on this matter.

Information Letter
Venus Conklin

Guidance regarding the qualified medical child support order (QMCSO) provisions of ERISA.  The provisions to which you refer were part of COBRA, which also added related provisions to the Social Security Act.

Information Letter
Judith McCormick

Guidance regarding an editorial entitled Special Analysis, Perspectives on the 'Float' Issue, which appeared in the American Banker's Association January 1994 edition of the Trust Letter. Specifically, an apparent misunderstanding in the editorial regarding prohibited self-dealing by banks that serve as fiduciaries to employee benefit plans under ERISA.

Information Letter
John N. Erlenborn

Guidance regarding the interplay between the fiduciary responsibility provisions of ERISA and pension plan terminations. Specifically, questions regarding the extent to which ERISA’s fiduciary duty rules would apply to the decision to terminate a pension plan and activities undertaken pursuant to that decision.

Information Letter
LaDonna Wallace

Information Letter on whether Title I of ERISA prohibits the use of a single document to serve as both a plan document and a summary plan description (SPD) or expressly requires that the SPD and plan document be two separate documents.