Guidance Search

Whether the Major Medical Plan of Orange Memorial Hospital Corporation would still constitute an employee benefit plan covered under title I of ERISA if it is also extended to cover employees of the Orange County Ambulance Service.

Retail, commissions 7(i) exemption

Whether a multi-purpose payroll deduction arrangement which includes contributions to an Individual Retirement Account (IRA), made available to members of the Catholic University Federal Credit Union, will not be considered to be an employee pension benefit plan within the meaning of section 3(2) of title I of ERISA.

Whether the provision in section 503 of ERISA requiring plans to provide for full and fair review of claims for benefits is consistent with the Washington-Idaho-Montana Carpenters-Employers Retirement  Trust’s procedure for arbitration on appeal of claim denials insofar as the procedure requires a plan participant to share the expenses of arbitration and does not provide for de novo review by the arbitrator of the trustees' decision.

Interpretation of 1910.157. - [1910.157]

Employees are scheduled to work and be paid for seven hours. The employees are off duty and are not paid for two meal periods of 30 minutes uninterrupted.

Standards for flammable and combustible liquids used in industrial plant mixing operations. - [1910.106(e); 1910.106(e)(1)(i)(b); 1910.106(e)(3)]

Whether the Guaranteed Income Stream Benefit Program, part of the collective bargaining agreement between General Motors Corporation (GM) and the International Union, United Automobile, Aerospace and Agricultural Implement Workers of America (the UAW), is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and not an employee pension benefit plan within the meaning of section 3(2) of title I of ERISA.

Whether a leave of absence policy for associates in the firm of Parker, Milliken, Clark & O'Hara is a payroll practice within the meaning of regulation 29 C.F.R. §2510.3-1(b)(2) and thus excluded from title I of ERISA.

Whether the transfer of real property to the plan in repayment of an exempt participant loan will not be a prohibited transaction under section 4975 of the Code.

Personnel Hoists. - [1926.552(c)(3)]

Ship's ladders in restricted spaces considered de minimis violations. - [1910.24(e)]

OSHA practices in recognizing national testing laboratories. - [1910.303(a)]

Whether Mr. Melvin Lennard, an impartial arbitrator, is a fiduciary under section 3(21)(A) of ERISA in settling a dispute between management and union trustees of the Warehousemen's Health & Welfare Trust Fund.

Whether the prohibited transaction exemption contained in section 408(b)(8) of ERISA is available for fund-to-fund investments by pooled funds maintained by a bank. Whether the class exemption for bank collective investment funds (Prohibited Transaction Exemption 80-51) is available for certain transactions of a pooled fund in which another pooled fund has invested.

Section 13(b)(9) of the Act provides an overtime pay exemption for any employee employed as an announcer, news editor, or chief engineer by a radio or television station

Whether section 107 of ERISA requires the Harrison Electrical Workers Trust Fund to maintain for six years the health and welfare claims submitted by participants in the Trust, as opposed to the "recaps" used to prepare the annual return/reports.

Eyewash equipment is not an acceptable substitute for protective eyewear. - [1910.151(c)]

Whether the establishment of the investment committee by the Plan's Board of Trustees to perform investment services for the Plan would not contravene the fiduciary responsibility provisions of ERISA.

Whether the Reuters Pension Fund, based in London, England, is excluded from coverage under section 4(b)(4) of ERISA.

Whether Prather Sheet Metal Works, Inc. and Readi-Co Mfg., Inc. established or maintained the Prather Sheet Metal Works, Inc. and Readi-Co Mfg., Inc. Defined Benefit Plan for purposes of ERISA title I.

Whether the proposed sale of the trademarks and stock of Empro Intangibles, Inc., wholly owned by the trustees of the plan and used only as a vehicle to hold the trademarks, is a transaction described in section 414(c)(3) of ERISA and, therefore, is exempt from the prohibited transaction provisions of sections 406 and 407 of ERISA and section 4975 of the Internal Revenue Code. Whether the procedure of engaging a law firm to value the assets and negotiate the transaction on behalf of the Plan is an acceptable method for determining the fair market value of the assets in question and for effecting the transaction.

Provisions for mounting lighting on guardrails. - [1910.23(e)(5)(iii)]

Standard applies to tank trucks, not towing kettles. - [1926.152(g)(2)]

Trainees are not necessarily entitled to a job at the end of the training period, an employer-employee relationship would not exist between the client and the trainees during the training period.

Drivers pick-up and deliver to the client's warehouse defective television and stereo sets from customers within the State.  The exemption contained in section 13(b)(l) of the Act would have no application to the drivers.

Whether the Guaranteed Income Stream Benefit Program, part of the collective bargaining agreement between Ford Motor Company and the International Union, United Automobile, Aerospace and Agricultural Implement Workers of America (the UAW), is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and not an employee pension benefit plan within the meaning of section 3(2) of title I of ERISA.

Whether the Bordine's Better Blooms Voluntary Employee Benefit Trust qualifies for the limited exemption under Department of Labor regulation 29 C.F.R §2520.104-20, regarding the filing of Forms 5500 for employee welfare benefit plans with fewer than 100 participants.

Whether the Boards of Trustees of the Construction Industry Laborers Pension Fund and Construction Industry Laborers Welfare Fund or the plan administrator are not required by section 104(b)(4) of ERISA or 29 CFR §2520.102-3(t)(2) to make available, upon written request of a participant, past participant or beneficiary, copies of minutes of the regular and/or special meetings of the Boards of Trustees or the Committee meetings of said Boards.

Whether the following acts or transactions are prohibited by section 406 of ERISA:

1. Direct reporting by a multiemployer plan, or by an insurance company or other party making payments on behalf of the plan, to comply with section 6051(f) of the Code.
2. Payment by a multiemployer plan, or by an insurance company or other party making payments on behalf of the plan, of the employer's portion of the FICA taxes on sick pay.
3. Participation by the employer-appointed trustees in implementing either of the above.
4. Payment by a multiemployer plan of the employee's portion of the FICA taxes on sick pay, through either the direct or the indirect method as described above.

Letter concerning two pneumatic plier straightening presses. - [1910.212]

Whether the formation and operation of Pension Equity Growth Trust, a pooled trust of the type described in Revenue Ruling 81-100 to provide qualified employee benefit plans with a vehicle for pooling a portion of their assets for investments in real estate, real estate loans and, to some extent, in government securities, raises prohibited transactions under ERISA.

Applicability of the noise standard to pulpwood logging. - [1910.95]

Plan's payments are garnishable subject to the disposable earnings limitations of Sections 303(a) and 303(b) of Title III of the Consumer Credit Protection act.

Company meets the definition of a retail or service establishment stated in section 13(a)(2) in order to qualify for the section 7(i) exemption.

Definition of "exposure" under 1910.1020. - [1910.1020(c)(8)]

DOL published significant changes in their DBA implementing regulations.

Whether Analytic, a registered investment adviser and a fiduciary of the Fund, or any other person selected as investment manager for the Fund, would be considered an "investment manager," as defined in section 3(38) of ERISA, with respect to each employee benefit plan participating in the Fund. Whether a named fiduciary of a plan participating in the Fund would be considered to have delegated authority to the Fund's investment manager to manage, acquire, or dispose of plan assets in accordance with section 403(a)(2) of ERISA.

Whether the Forest Oil Corporation and Forest Oil of Canada, Ltd. Division Overriding Royalty Bonus Plan is an employee benefit plan within the meaning of ERISA section 3(3) and thus is covered by ERISA title I.

Requirements for back up alarms. - [1926.601(b)(4); 1926.602(a)(9)(ii)]

Whether the Massachusetts Laborers Health and Welfare Fund, the Rhode Island Laborers Health and Welfare Heavy Construction Trust Fund, the Rhode Island Laborers Health and Welfare Fund, and the Broward County Carpenters Health and Welfare Fund (hereinafter referred to as the Plans) are covered by ERISA.

The application of the short test for exemption in section 541.(f) in light of the ruling of the Third Circuit in Marshall v. Western Union Telegraph Co., 24 WH Cases 704 (C.A. 3, 1980).

Employer sponsors a savings plan, open to all employees.  Bona fide 7(e)(3) savings plan receive formal approval from the Administrator, provided the statutory and regulatory criteria are met, for employer contributions to be excluded from the regular rate of pay.

The ASME Pressure Vessel Code. - [1910.261]

Whether the individual retirement account (IRA) payroll deduction program of the Consolidated Rail Corporation (Conrail) would constitute an employee pension benefit plan within the meaning of section 3(2) of ERISA.

The pay plan described would not be in compliance with the MW provisions in the second month, as it offsets commissions prevously paid to the salesperson.  

Whether the provision of trust services, including investment management, and brokerage services by the Ohio Company to employee benefit plans under contracts with the plan sponsors where all costs for the services will be paid directly by the plan sponsors is prohibited under ERISA.

Whether the  Jacobs Fork Operation Burial Fund Association,  a voluntary association of employees at a coal mine site in McDowell County, West Virginia that provides death benefits in the event of the death of a member or of certain dependents of a member, is covered by ERISA.

Whether the offering by Home Federal Savings and Loan Association of its High Yield Plan as an investment alternative to individual retirement account plans and Keogh plans for which it serves as trustee would cause the plans to be disqualified under section 4975 of the Code.

Hearing conservation standard in relation to poultry processing industry. - [1910.95(c)]

Whether a bill amending the Puerto Rico income tax law by authorizing the establishment of Individual Retirement Accounts (IRAs) in Puerto Rico and establishing the conditions under which IRA contributions will be deductible under the Puerto Rican income tax law would be preempted by ERISA.

Applicability of the Coal Tar Pitch Volatiles Standard to dust of coal tar pitch. - [1910.1002]

Informing BAT/SAC of policy to register sovereign nations tribes

Whether the provision of investment management services by SPNB and/or its affiliates in connection with the maintenance of a common or collective trust fund violates the prohibited transaction provisions of ERISA? Whether it would be exempt from the prohibitions of section 406 of ERISA if the conditions of section 408(b)(8) are met?

Use of roof top rolling outriggers used for swinging scaffolds. - [1926.451(a)(2)]

Installation of a single stroke mechanism on full revolution mechanical power presses. - [1910.217]

The safety of divers. - [1910.401; 1926.1071]

Whether the Trustees of the Glass/Metal Association of Hawaii and Glaziers and Glassworkers Training, Vacation, Health and Welfare, and Pension Funds (the Trustees) are required under ERISA to provide minutes of the Trustees' meetings, the treasurer's reports, audited reports by Certified Public Accountants, and reports submitted to the State and Federal governments to "contributing employers who are not participants or beneficiary parties" in the Funds.

Whether the proposed sale of employer stock between two plans (the Yellow Freight Profit-Sharing Trust and the Yellow Freight System, Inc. Employee Stock Ownership Trust) with the same plan sponsor is exempt from the prohibited transaction provisions of section 406 of ERISA and from the taxes imposed by section 4975 of the Code by reason of section 408(e) of ERISA. Whether the method of determining the purchase price of the common stock is permissible under section 408(e) of ERISA.

Paying Registered nurses on a fee basis, as discussed in section 541.313 of Regulations, 29 CFR Part 541, so that the employee could qualify for exemption as a bona fide professional employee under the upset salary proviso in section 541.3(e) of the regulations.

Pneumatic tools must be designed and used in accordance with good engineering practices. - [1926.302]

Automobile salespersons exempt from overtime under section 13(b)(10) of the Act. Painter in the body shop of an automobile dealership 7(i)

Section 13(d) would apply to the employees engaged in the delivery of this shopping news publication.

Clarification of the intent of 29 CFR 1926.905(h) and (k). - [1926.905]

Removing synthetic web slings from service. - [1910.184(i)(9); 1910.184(i)(8)]

Question of whether the noise standard is adjusted for workshifts greater than 8 hours. - [1910.95]

Whether the R. J. Reynolds Industries, Inc. Individual Retirement Account Plan is a "savings plan" and, as amended, is an "eligible individual account plan" under section 407(d)(3) of ERISA.

Whether an individual retirement account (IRA) payroll deduction program would be treated as an employee pension benefit plan under title I of ERISA solely because of a payment by the employer of an administrative fee to be charged by the IRA sponsor to offset the expenses of payroll deduction which are incurred by the IRA sponsor.

Sky Genie Boatswain's Chair System. - [1926.451]

Clarification of Power Platforms for Exterior Building Maintenance. - [1910.66; 1910.28]

Public Law 91-596 pertains to workplace safety and health, and requires employers to provide employment free of recognized hazards and to comply with OSHA's regulations. - [1910.212]

Whether Revenue Ruling 81-137 impacts the reporting and disclosure requirements under Part 1 of Title I of ERISA.

Whether a voluntary unemployment compensation disability plan of Taco Bell and Bell Food Services, Inc., administered according to applicable provisions of the California Unemployment Insurance Code (CUIC) is covered under ERISA.

Whether the Minnesota State usury laws are preempted under section 514 of title I of ERISA.

Fasteners used in tools shall be only those specifically manufactured for use in such tools. - [1926.302]

Use of skin diving hood under respirator for bearded employee unacceptable. - [1910.134(e)(5)(i)]

Warehouse and receiving personnel who engage in loading activities on a weekly basis, would come within the overtime pay exemption contained in section 13(b)( 1 ).

Whether the AFTRA Pension and Welfare Funds may distribute certain plan documents by third-class mail without a guarantee of return and forwarding postage.

Whether a payroll deduction program for an Individual Retirement Account (IRA) will constitute an employee pension benefit plan for the purposes of title I of ERISA under certain circumstances.

Showering requirements of the acrylonitrile standard - [1910.1045(m)(2)]

Inside storage requirements for consumer commodities less than 50% alcohol. - [1910.106(d)(2)]

Construction electrical safety. - [1926.400]

Whether Sutro & Co. Incorporated (Sutro) will be considered to be a "trustee or plan administrator" for purposes of Prohibited Transaction Class Exemption 79-1 (PTE 79-1) when it acts as custodian of custodial accounts established under a prototype plan for self-employed persons (the Keogh Plan) or a simplified employee pension (SEP).

Whether, to the extent premiums paid by a Plan are already included in the numerator and denominator of five percent fraction of section 408(b)(5)(B) of ERISA, indemnity reinsurance premiums paid from one insurer to another within an affiliated group for the reinsurance of the risk related to that Plan will not again be included in the numerator or denominator of that fraction.

Law does not regulate work duty assignments, work schedules, or limit the number of hours in a day or days in a week that an adult employee (16 years of age or older) may be required to work.

Interpretation on construction standard for lasers. - [1926.54]

Restaurant at state resort park open from March 21 through December 21 each year. Seventy-five percent of all restaurant receipts are received in the second and third quarters of each year.  Does not meet 13(a)(3).

Whether the New Jersey Transit Corporation, Transport of New Jersey and Maplewood Equipment Company are agencies or instrumentalities of the State of New Jersey within the meaning of the definition of the term "governmental plan" in section 3(32) of ERISA. Whether so long as they retain that status, the pension plans maintained by them will be governmental plans excluded under section 4(b)(1) from coverage under title I of ERISA.

Whether three Individual Retirement Accounts are not pension plans within the meaning of section 3(2) of ERISA and accordingly are not subject to title I of ERISA. Whether loans from the IRAs to the Mitchell Rubber Products, Inc  Company are not prohibited transactions under section 4975 of the Internal Revenue Code.

Whether the Bricklayer's Union No. 4 Health and Welfare Fund (the Fund) is an employee welfare benefit plan under ERISA and, if so, how to properly terminate the Fund.

Whether the Minister's Group Trust (the Trust) is an employee welfare benefit plan within the meaning of section 3(1) of ERISA.

Whether State of New Hampshire Senate Bill 117 "relative to extension of coverage under group health insurance policies," applicable to all group health policies and to all self-funded or self-insured employee health benefit plans  is preempted by section 514 of title I of ERISA.

Case Davis-Maxi Sneaker. - [1926.602]

Meat grinder standards. - [1910.212]

Compensate registered nurses under an "8/80" overtime plan on a per diem pay basis.

Whether the transfer the surplus funds in the Southern California Rock Products and Ready Mixed Concrete Industries Welfare Plan to the Southern California Rock Products and Ready Mixed Concrete Industries pension plans to reduce the unfunded liabilities would violate sections 403, 404 and/or 406 of ERISA.

Whether the purchase from, or the continuance in force with, Transincorp, Transamerica Life, or Occidental insurance companies of a contract for life insurance, health insurance or annuities by any employee benefit plan covering employees of Transamerica Corporation or any member of the Transamerica controlled group is not a prohibited transaction under section 406 of ERISA or section 4975 of the Internal Revenue Code (the Code), by reason of the exemption contained in section 408(b)(5)(B) of ERISA and section 4975(d)(5)(B) of the Code. Whether the percentage formula contained in section 408(b)(5)(B) of ERISA and section 4975(d)(5)(B) of the Internal Revenue Code will not be applied separately to the insurance premium and annuity consideration receipts of Occidental, Transamerica Life and Transincorp.

Provisions to assure that workers are adequately protected from noise exposure. - [1910.95(c)]

Proposed shopping news publication would be a newspaper for the purpose of section 13(d) of the Act, and the employees exclusively engaged in the delivery of the news or the company's daily newspaper would come within the 13(d) exemption.

Whether an employer who sponsors a non-Model SEP would be adversely affected, in terms of using the alternative method of compliance with the reporting and disclosure requirements provided under section 2520.104-49, if a participant directs the Bank to invest his/her funds in the "special notice account" which restricts withdrawal, despite the availability of other investment options which do not have such a restriction.