Guidance Search

Variable day to day exposures cannot be averaged for compliance with action level - [1910.95(c)]

Whether the Truman Medical Center Retirement Plan is a governmental plan within the meaning of ERISA section 3(32) and thereby is excluded from coverage under title I by section 4(b) of ERISA.

Whether the trustees’ interpretation of the SASMI Plan’s documents should stand.

Whether a Plan would be a "savings plan" and, as such, would be an "eligible individual account plan" under section 407(d)(3) of the Employee Retirement Income Security Act of 1974 (ERISA).

CPL 02-01-015 [CPL 2-1.15A] - National - New Meat Tenderizing Technology in the Meat Industry - 12/23/1981

Whether the Corporation's program of salary continuation constitutes a mere payroll practice within the meaning of 29 C.F.R. S2510.31(b)(2) rather than an employee welfare benefit plan described in ERISA section 3(1) and, thus, is excluded from ERISA title I coverage.

States where neither state nor federal certificates of age, or State employment certificates or work permits are available, an employer may rely on the documents specified in Regulation 570. 10.

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.

Minors delivering newspaper 13(d);  Child labor

Employee examination of the original x-ray in lieu of providing a copy is permitted. - [1910.1020(c)(6); 1910.1020(e)]

Whether two programs of the Association of California Hospital Districts (ACHD) are covered by ERISA title I and whether ACHD is a fiduciary under the provisions of title I of ERISA.

Whether the program of health and life insurance benefits offered by the Illinois Health Care Association (IHCA Health Program) is an employee benefit plan subject to the coverage of ERISA.

Reimbursement when uniforms receive special treatment because they are heavily soiled.  That employees must be reimbursed for the cost of such maintenance on behalf of the employer.

Where an employer's payments under a bonus plan are based upon a percentage of total earnings of the employee, the payments may be excluded from the regular rate of pay if the conditions prescribed in 29 CFR Section 778.210 are met.

Clarification of incipient stage fire and interior structural fire fighting. - [1910.155]

Concerning the application of the prohibited transaction provisions of the Employee Retirement Income Security Act of 1974 (ERISA) to certain payments by the __________ Pension Trust Fund (the Fund) to Mr. __________, former Executive Director of the Fund.

Whether the Fidelity Thrift Plan (the Plan) established by the Hunt Oil Company must engage an independent qualified public accountant to conduct an examination of the financial statements and schedules of the Plan pursuant to the Employee Retirement Income Security Act of 1974 (ERISA).

Whether a retirement plan and trust for employees of the National Association of Insurance Commissioners (NAIC) is a governmental plan within the meaning of ERISA.

Student required to return portion of income to employer.  Wage requirements will not be met if the employee "kicks-back" directly or indirectly to the employer or to another person for the employer's benefit

Guarding of rotating barrels, containers, and drums. - [1910.212(a)(4)]

Letter concerning proposed safety sign revisions. - [1910.145]

Opinion concerning the coverage of six employee benefit plans under both Title I of the Employee Retirement Income Security Act of 1974 (ERISA) and the predecessor law, the Welfare and Pension Plans Disclosure Act, as Amended (WPPDA).

Whether the Plan is exempt from the provisions of ERISA by virtue of its being a "governmental plan" within the meaning of ERISA section 3(32).

Requesting an advisory opinion under the provisions of Title I of the Employee Retirement Income Security Act of 1974 (ERISA) and section 4975 of the Internal Revenue Code of 1954 (the Code) as to whether W.R. Grace & Co. (Grace) or a subsidiary thereof is a party in interest with respect to the Profit Sharing Plan of Contractors Service & Rentals, Inc. (the Plan).

Clarification of roll-over protective structures (ROPS) for tractors used in agricultural operations. - [1928.51]

The lead standard does not address pay for showering. - [1910.1025(i)(3)(i)]

Section 778.106 when the correct amount overtime compensation cannot be determined until some time after the regular pay period, the requirements will be satisfied if the employer pays the excess overtime compensation as soon after the regular pay period as is practicable.

Section 785.43 time spent by an employee in waiting for and receiving medical attention on the premises or at the direction of the employer during the employee's normal working hours on days when the employee is working constitutes hours worked.

Caterpillar track tractors. - [1910.267]

Clarification of the applicability of your steel backed cup abrasive wheels as they relate to the guarding requirements of the OSHA regulations. - [1910.215]

Del-Monox air purifiers are unacceptable for testing carbon monoxide concentration for compressor breathing air. - [1910.134(i)(7)]

Section 7(e)(5) extra compensation provided by the premiums paid for hours worked on double shifts and double-back shifts need not be included in an employee's regular rate of pay for the purpose of computing overtime compensation due under Section 7(a)

Whether the Trust was an employee welfare benefit plan covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA).

"1) Whether automatic travel insurance available from the American Express Company without charge when using its travel card to pay for business travel would constitute an ""employee welfare benefit plan"" within the meaning of section 3(1) of ERISA; and,

2) Whether personal accident insurance acquired by and at the discretion of employees when renting an automobile for employer business purposes, and paid for by the employer, would constitute an ""employee welfare benefit plan"" within the meaning of section 3(1) of ERISA."

Discussion on FLSA's monetary requirements to wages witheld for repayment of a debt

Whether the Western Union Telegraph Company-Communication Workers of America, AFLCIO, Severance Pay Agreement (SPA) is a pension plan, a welfare plan, or neither.

CPL 02-01-014 [CPL 2-1.14B] - National - 29 CFR 1910.184(e)(4), Alloy Steel Chain Slings Proof Testing - 10/01/1981

Whether the Plan is an employee benefit plan within the meaning of ERISA section 3(3), as further defined by ERISA sections 3(1) and 3(2), and thus is covered by ERISA title I.

Whether the Merchants Discount Service Association Trust (the MDSA Trust) is an employee benefit plan within the meaning of ERISA section 3(3).

Requested an advisory opinion regarding the early redemption of time deposits by Savings Bank Trust Company (SBT) as trustee of certain employee benefit plans.

Temporary lighting strings used on construction sites. - [1926.405(a)(2)(ii)(J)]

Compliance determination based on worst day noise exposure. - [1910.95]

Handtools must be in a safe condition. - [1910.242(a); 1910.243(a)(4); 1910.243(d)(4); 1910.244(a)(2)(vii)]

Whether the program of salary continuance constitutes a mere payroll practice within the meaning of 29 C.F.R. §2510.3-1(b)(2) rather than an employee welfare benefit plan described in ERISA section 3(1) and, thus, is excluded from coverage by title I of ERISA.

Whether the State of Illinois general interest rate laws are preempted under ERISA section 514.

Letter concerning OSHA Instruction STD 1-11.7. - [1910.178]

Blasting and Use of Explosives Relative. - [1926.905(h); 1926.905(k)]

City or town in section 13(b)(9) of the FLSA refers to populate areas and would not encompass a non-urban land area such as a township, or town (minor civil divisions) not necessarily thickly-settle centers of population such as cities, boroughs, towns and villages

Portable electric lighting used in moist and/or other similar hazardous locations. - [1926.401]

Powered air-purifying helmets are personal protective equipment, not engineering controls. - [1910.1025(e)]

Opinion with respect to the application of paragraph (b)(1) of 29 CFR §2520.104b-1 issued under the Employee Retirement Income Security Act of 1974 (ERISA).

Contributions made for the establishment and maintenance of IRAs on behalf of employees would not affect the regular rate of pay as it depends on the purpose of the plan and not on the amount of contributions an employer may make on an employee's behalf.

Safety Footwear at Construction Sites. - [1926.28]

Response to a letter of May 16, 1980, originally directed to the Internal Revenue Service, and subsequent letter dated November 6, 1980, regarding a ruling concerning the application of Part 4 of Title I of the Employee Retirement Income Security Act of 1974 (the Act) and section 4975 of the Internal Revenue Code of 1954 (the Code) to a proposed loan by the Plan to the Lakeland Medical Center, Inc. (the Medical Center).

Whether a money purchase plan which constitutes part of an employee stock ownership plan (ESOP) is an eligible individual account plan for purposes of section 407(b)(1) of the Employee Retirement Income Security Act of 1974 (the Act).

Fire detection and employee alarm systems. - [1910.160; 1910.160(b)(3); 1910.160(b)(13); 1910.161; 1910.161(b)(3); 1910.37; 1910.37(e); 1910.38; 1910.38(d)]

The applicability of title I of ERISA to and possible disposition of an account (Escrow Account) established to receive the contributions of August A. Busch and Company of Massachusetts, Inc. (the Company), which had been earmarked for possible entry into the New England Teamsters and Trucking Pension Plan (the New England Plan). And how the assets in the Escrow Account might properly be distributed.

Requested a ruling that the contribution by an employer of an option to a defined benefit plan does not violate section 4975 of the Internal Revenue Code.

Your letter requests resolution of two issues. First, whether the plans of seven Holiday Inns1 funded by a trust created by each of the Holiday Inns are employee welfare benefit plans within the meaning of section 3(1) of ERISA. Second, whether section 514 of ERISA preempts the procedural requirements of the Florida Department of Insurance (Insurance Department) which calls for a predetermination by the Department of Labor (the Department) that an employee benefit plan is subject to ERISA.

Your request on behalf of Public Service Electric and Gas Company (PSE & G) for an advisory opinion concerning the application of the reporting and disclosure requirements of Part 1 of title I of the Employee Retirement Income Security Act of 1974 (ERISA).

Bulk oxygen system at the Southwest Steel Company at Grafton, West Virginia. - [1910.104]

Clarification on temporary job related housing provided by an employer. - [1910.142]

Request an opinion that the Plan is not subject to the provisions of title I of ERISA.

Whether the N&W Employees Credit Union (the Credit Union) is an employee organization within the meaning of section 3(4) of ERISA and whether a prepaid legal services program sponsored by the Credit Union for its members is an employee welfare benefit plan covered by ERISA title I.

Whether the Credit Union is an employee organization within the meaning of section 3(4) of ERISA, and whether the group legal services program is an employee welfare benefit plan within the meaning of section 3(1) of ERISA.

Whether the Fund is subject to the ERISA and whether an accountant's opinion is necessary as part of the annual report filed by the Fund. Finally, if the Fund's annual report is required to include an accountant's opinion you request that the Department of Labor (the Department) grant an exemption from that requirement.

Cool-view welding helmets must meet Grade D breathing air requirements; Requirements for standard welding helmets. - [1910.134(i)(1)(i); 1910.252(b)(2)(ii)]

Several questions regarding a non-qualified pension plan (the plan) maintained for milk vendors in the Chicago metropolitan area.

Whether the Pension Plan for Bargaining Unit Employees of Wabush Mines, Pickands Mather & Company, Managing Agent, Arnaud Railway Company and Wabush Lake Railway Company, Limited (the Plan), constitutes an employee pension benefit plan subject to coverage under title I of the Employee Retirement Income Security Act of 1974 (ERISA).

Horns on construction equipment. - [1926.601; 1926.602]

Whether a group insurance program funded by the individual contributions of the members of an association composed of government employees constitutes an employee benefit plan within the meaning of ERISA title I.

Whether an individual retirement account (IRA) established by Christopher Stone to receive his distribution from his previous employer's tax-qualified retirement plan is subject to title I of ERISA.

Whether the portion of the Plan which provides deferred vacation benefits (the deferral arrangement) will be regarded by the Department as solely an employee welfare benefit plan or will be deemed an employee pension benefit plan.

Supervised manual fire alarm systems. - [1910.165; 1910.165(a)(1); 1910.165(b); 1910.165(d)]

Deductions for uniforms purchase or maintenance can not reduce the hourly wage of a tip employee below the requirement minimum wage. 

Guarding of Alligators Shears. - [1910.212]

Clarification of employee notification requirements of the lead standard. - [1910.1025(d)(8)]

Electrical Standards. - [1910.304]

You request that the Department provide an advisory opinion as to (1) which individuals should be counted as participants in the Fund, and (2) whether the Fund is exempt from certain reporting and disclosure requirements under ERISA.

A proposed exterior building maintenance program. - [1910.66]

Whether the Alaska Public Employees Legal Fund (the Legal Plan) is a "governmental plan" within the meaning of section 3(32) of ERISA.

Requesting an advisory opinion that payment by the Trustees of the [redacted] Fund (the Fund) of a death benefit to the widow of [redacted], the Fund Manager, would, absent a legal obligation to pay such a benefit, not, per se, violate the exclusive purpose of standard of section 403(c)(1) of the Employee Retirement Income Security Act of 1974 (ERISA), the fiduciary responsibility standards of section 404(a)(1) of ERISA, or the prohibited transaction provisions of section 406 of ERISA and section 4975 of the Internal Revenue Code of 1954 (the Code).

Electronic door opening device used with a security system. - [1910.36; 1910.36(d)(2)]

Power press brakes. - [1910.212]

Whether several insurance programs of the American Association of Petroleum Landmen (AAPL) are covered by title I of ERISA.

Whether an arbitrator would, under circumstances described below, be a fiduciary within the meaning of section 3(21)(A) of the Employee Retirement Income Security Act of 1974 (ERISA) and, if so, whether an agreement by an employer and/or union to indemnify the arbitrator, out of non-plan funds, against any potential fiduciary liability would violate section 410 of ERISA.

You request an advisory opinion from the Department addressing --(1) the proper entity to file the annual report (Form 5500) for the Iowa Bankers Benefit Plan (IBBP); (2) whether only one annual report is required for IBBP; and (3) whether "333" is the proper plan number to be assigned to IBBP on Form 5500.

You request an opinion that the collectively bargained Job Security Program (the Program), administered by the JSP Agency, Inc. (JSPA), is not an employee benefit plan subject to the provisions of the Employee Retirement Income Security Act of 1974 (ERISA).

Whether National Mechanical Equipment Service and Maintenance Education and Training Trust Fund (the Trust) is an employee welfare benefit plan under section 3(1) of ERISA.

You requested an advisory opinion under the Employee Retirement Income Security Act of 1974 (ERISA).

The manner in which OSHA provides for suitable applications of the ANSI B11.3 specification standard. - [1910.212; 1910.212(a)(3)(ii)]

Machine anchoring requirements. - [1910.212]

Interpretation on the retention of x-ray films and employee access. - [1910.1020(d)(1)(i)]

The letter provides guidance on determining the proper fringe benefit payments to workers under an SCA contract and a section 14(c) certificate authority.

Medical record retention requirements when companies contract outside agencies. - [1910.1020(d)(1)]

When use of equipment makes it impossible for employees to perform their work or exposes them to hazardous conditions they are not required to use the equipment. - [1926.28]

Requesting an advisory opinion concerning the application of the prohibited transaction provisions of section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) to certain transactions described in your letter involving Affiliated Hospitals of San Francisco (Affiliated) and the plan it sponsors.

Specifically, you question 1) whether the Savings and Security Plan for Non-Secretarial Employees of the Young Women's Christian Association (the Savings Plan) is an employee benefit plan within the meaning of ERISA section 3(2) and 3(3) which is covered under section 4(a); and 2) if the Savings Plan is an employee benefit plan, whether ERISA section 514 preempts the provisions of section 200 of the New York Insurance Law (NYIL section 200) as the latter affects the Savings Plan.

Voluntary payment for travel time that is not considered hours worked under the FLSA are excluded from the regular rate of pay for purpose of computing overtime (Section 778.320(b))

Whether plans which participate in the Program may avail themselves of certain exemptions from the reporting and disclosure requirements set forth in regulations issued by the Department of Labor (the Department) under the Employee Retirement Income Security Act of 1974 (ERISA).