Guidance Search

1910.1020 does not apply to work situations with just safety hazards. - [1910.1020(b)]

Perimeter guarding of low-pitched roofs. - [1926.500]

Overhand Bricklaying - Applicability or Certain Standards. - [1926.28]

ASME Boiler and Pressure Vessel Code - Stop valves upstream of relief valves. - [1910.169]

You are concerned about the possible denial of retirement benefits to your client, Mr. Edwin L. Bristol, a former employee of Eastern Airlines (Eastern). Before examining whether or not Mr. Bristol has been improperly denied benefits, it is necessary to determine whether space-available passes and reduced-rate travel benefits (Travel Benefit Program) offered by Eastern to its retired employees constitute an employee benefit plan covered under the Employee Retirement Income Security Act of 1974 (ERISA).

Request an advisory opinion stating that neither Peoples Dental Plan (PDP) nor Peoples Dental (PD) are employee welfare benefit plans within the meaning of section 3(1) of ERISA.

Requesting an advisory opinion under section 407 of the Employee Retirement Income Security Act of 1974 (ERISA) in connection with the employee benefit plan program of Sun Company, Inc. (Sun).

You have requested an advisory opinion to the effect that the early redemption of certificates of deposit by the Philadelphia Saving Fund Society (PSFS) as plan sponsor and trustee for The Philadelphia Saving Fund Society Incentive and Investment Plan (the Plan) would not constitute a prohibited transaction despite the fact that the Plan was required by regulations issued by the Federal Deposit Insurance Corporation (FDIC) to pay a penalty to PSFS for the premature redemption of these time deposits.

Applicability of Abrasive Wheel Machinery Guarding Requirements to Scotch-Brite Brand Wheels and Brushes Manufactured by the 3-M Company. - [1910.94; 1910.132; 1910.215]

Signs and protective equipment requirements for a vinyl chloride hazardous operation. - [1910.1017(b)(7)]

Whether the Severance Pay Plan is an employee pension benefit plan, as defined under section 3(2) of ERISA, or an employee welfare benefit plan, as defined under section 3(1) of ERISA.

Applicability of title I of the Employee Retirement Income Security Act of 1974 (ERISA) to the Garden State Dental Benefits Program, Inc. (Garden State).

You ask that the Department determine that the Program is neither an "employee welfare benefit plan" as defined in ERISA section 3(1) nor an "employee pension benefit plan" as defined in ERISA section 3(2) and therefore is not subject to the requirements of title I of ERISA.

An application for exemption from the prohibitions of section 406 of the Employee Retirement Income Security Act of 1974 (the Act) and from the sanctions resulting from the application of section 4975 of the Internal Revenue Code of 1954 (the Code).

Reporting requirement under the Employee Retirement Income Security Act of 1974 (ERISA) as it applies to three employee welfare benefit plans for which Pension & Group Services, Inc., provides administrative services: the Industrial State Bank and Trust Company Participant Benefit Plan (Bank Plan); L. Perrigo Company Participant Benefit Trust Plan (Perrigo Plan); and Archway Cookies, Inc. Participant Benefit Trust (Archway Plan).

An opinion that the Plan may acquire some of the preferred stock in payment of a debt owed by Heritage to the Plan and in exchange for Heritage common stock owned by the Plan.

Requesting an advisory opinion that certain proposed transactions involving the Consumers United Group, Inc. Profit Sharing Plan (the Plan) are exempt from the prohibited transaction provisions of section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) by virtue of section 408(e) of ERISA.

You ask for an exemption from the reporting and disclosure requirements contained in part 1 of title I of ERISA on behalf of the Bliss & Laughlin Industries Incorporated Non-Contributory Pension Plan for Hourly Paid Employees at Buffalo, N.Y. Plant (the Buffalo Plan) and the Bliss & Laughlin Industries Incorporated Non-Contributory Pension Plan for Hourly Paid Employees at Mansfield, Mass. Plant (the Mansfield Plan).

Whether a state law that requires an employer to indefinitely extend group health insurance coverage to former employees who have accepted new employment would be preempted by ERISA.

Inquirer raised several questions relating to, among other things, the lawfulness of certain payments of contributions by employers to the Ironworkers Local No. 28 Health and Welfare Plan and the Ironworkers Pension Fund of Local 28, Richmond, Virginia (the Plans).

Whether Capitol Thrift and Loan (Capitol) may invest the funds of individual retirement accounts [as defined in section 408 of the Internal Revenue Code (the Code)] for which it serves as trustee and custodian in thrift certificates issued by Capitol.

Whether, when established, a proposed arrangement by South Bend Lathe, Inc. (the Company), will be excluded from coverage under parts 2 and 3 of title I of ERISA, and not subject to the requirements of section 403(a) of ERISA.

Security door lock system presently installed in the Research and Development building. - [1910.36; 1910.36(d)(1)]

Whether the Plan is an employee pension benefit plan within the meaning of ERISA section 3(2).

Annual inspection of the fixed extinguishing system. - [1910.160]

Your sole request is for an opinion that in the event a participant in the SEP chooses to rollover funds from the IRA established under the SEP to another IRA maintained by a Broker-Dealer affiliate, that second IRA is not an "employee pension benefit plan" within the meaning of section 3(2) of ERISA.

You request an advisory opinion regarding the applicability of the limited exemption for certain small welfare plans provided in 29 C.F.R. §2520.104-20 to the Plan.

Employees of a ski resort who, in addition to their maintenance and repair work, engage in the erection of new structures, buildings, and places of entertainment are not within the section 13(a)(3) exemption in any workweek that some construction work is performed and entitled to minimum wage and overtime compensation of not less than one and one-half times their regular rate of pay for all hours worked in excess of 40 in the workweek.

Evaluation of the operating, Servicing, and Safety Instructions developed by Black Brothers Company, Inc. - [1910.212]

You request an advisory opinion regarding the applicability of ERISA to the Deferred Compensation Plan of Petro-Lewis Corporation (the Plan). Specifically, you request an advisory opinion that the Plan is not covered by title I of ERISA.

You request an advisory opinion from the Department of Labor to the effect that the Trust may provide these delayed payments of premiums for health and welfare coverage when rights to the coverage accrued prior to June 30, 1977, and former trustees have resigned or otherwise terminated their positions as trustee and either (1) do continue to receive full-time pay from a participating employer, employer association, or labor organization, or (2) do not continue to receive full-time pay from a participating employer, employer association, or labor organization.

Whether certain payments by United Virginia Bankshares Incorporated (the Company) would constitute an employee pension benefit plan within the meaning of section 3(2) of ERISA.

Height of enclosures for cantilever type personnel hoists. - [1926.552]

National Policy on Guarding Roving Frames. - [1910.212; 1910.262]

Automatic sprinkler systems installed to meet a particular OSHA standard. - [1910.159]

Ladders and Scaffolding. - [1926.450]

To promote continuation of special emphasis on program activities aimed at increasing apprenticeship opportunities for women

Your request for an advisory opinion on behalf of Citibank, N.A. (Citibank), that the June 10, 1980 sale of the King of Prussia Park Trust (King of Prussia) by Citibank, as trustee for employee benefit plans, to RREEF USA FUND-I (RREEF) did not constitute a prohibited transaction under sections 406 and 407 of the Employee Retirement Income Security Act of 1974 (ERISA) and section 4975(c)(1) of the Internal Revenue Code of 1954 (IRC).

Whether the Trust and the Committee may continue to operate in the manner outlined in the letter. As stated in your submission of September 14, 1979, of particular concern in this regard is the requirement in section 403(a) of ERISA that, in general, the assets of an employee benefit plan shall be held in trust by one or more trustees. You also inquire about reporting and disclosure requirements under ERISA for the two entities.

Whether the Remembrance Fund of the United Association of Journeymen and Apprentices of the Plumbing and Pipefitting Industry of the United States and Canada, AFL-CIO, Local 572 (the Remembrance Fund) is exempted from the reporting and disclosure provisions of ERISA.

Seismic explorations as it pertains to detonation. - [1926.900; 1926.905]

You request an advisory opinion stating that the Plan is neither an employee welfare benefit plan within the meaning of ERISA section 3(1) nor an employee pension benefit plan within the meaning of ERISA section 3(2).

Whether an "Employer Group Agreement" between Employer Dental Services, Inc. (EDS) and an employer sponsoring a prepaid dental plan, under which EDS agrees to provide specified dental benefits to employees and their eligible dependents is an insurance contract or policy issued by an insurance company or similar organization which is qualified to do business in a state for purposes of 29 C.F.R. §2520.104-20(b)(ii).

Applying section 3(m) criteria to determine the "reasonable cost" or "fair value" of facilities furnished to employees.

Persons conducting pulmonary function testing to complete NIOSH spirometry course. - [1910.1043]

Information Letter to 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.

Request an opinion that the Plan is a governmental plan within the meaning of ERISA section 3(32) and, thus, is excluded from ERISA title I coverage by ERISA section 4(b)(1).

Whether the Plan is exempt from the provisions of ERISA by virtue of its being a "governmental plan" within the meaning of 29 U.S.C. §1002 (ERISA section 3(32)).

Whether the Trust, created by employees of Natural Resource Management Corporation (NRMC) and its subsidiaries for the purpose of acquiring a general partnership interest in NRM 81-1, Ltd., a Texas limited partnership, is an "employee pension benefit plan" within the meaning of section 3(2) of ERISA, or an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA.

Application of 1910.1020 to 7(c)(1) consultation activity. - [1910.1020; 1908.6 ]

Interpretation when height of exit route corridors are lower than specified. - [1910.36; 1910.37; 1910.36(g)(1)]

Training requirements for employees exposed to lead above and below the action level; Exposure monitoring requirements of the lead standard. - [1910.1025(l)(1)(i); 1910.1025(d)]

You request an advisory opinion that the insurance policies would not be assets of the proposed plan.

"1. For diversification purposes, is the investment (of a plan in the Fund) a single limited partnership interest, or is it the underlying investments of the limited partnership?

2. If the investment is determined to be the ultimate assets of the Fund, would the trustee be prudent in accepting the terms of the limited partnership agreement as evidence of compliance of the Fund's investments with section 404(a)(1)?

3. Must the trustee attempt to supervise the actual investments of the Fund?"

CPL 02-02-031 [CPL 2-2.31] - National - Cotton Dust Manual - 01/16/1981

The application of the Employee Retirement Income Security Act of 1974 (ERISA) to investment programs under which multiemployer plans may offer mortgage loans to plan participants and beneficiaries.

Whether a group insurance plan covering domestic sugar beet workers employed by beet growers contracting with The Great Western Sugar Company (G.W.S.) and paid for by G.W.S. is covered by ERISA as an employee benefit plan.

Whether the Living Income Benefit (the Program) of Michigan Millers Mutual Insurance Co. (the Employer) must comply with the reporting and disclosure requirements of title I of ERISA. We regret that our workload has resulted in a delay in responding to your inquiry.

The appropriate location for an air pressure sensor. - [1910.217]

Whether the Consolidated Labor Union Trust (the Trust) is an employee welfare benefit plan within the meaning of section 3(1) of ERISA, and whether an employee welfare benefit plan within the definition of section 3(1) can be maintained by more than one local.

You request an opinion that the Special Severance Pay Plan of Upper Peninsula Power Company (the Program) is a severance pay plan as defined in Department of Labor regulation 29 C.F.R. §2510.3-2(b).

Whether group insurance plans offered by the Michigan Dental Association (MDA) constitute employee welfare benefit plans within the meaning of ERISA section 3(1) and, if covered, the extent to which ERISA requirements concerning bonding and reporting are applicable to MDA or its Board of Trustees.

Whether the shares of common stock of Santa Anita Realty Enterprises, Inc. (Realty) and Santa Anita Operating Company, Inc. (OC), as evidenced by "back-to-back" stock certificates (the Paired Shares), constitute "qualifying employer securities" within the meaning of ERISA section 407(d)(5) with respect to the Plan. And further, whether the Plan's holdings of the common stock of Realty and OC violate ERISA section 404(a)(2) or 407.

Securing fixed scaffolding. - [1926.451]

Your submission concerns the prohibited transaction rules provided under sections 406 and 408 of the Employee Retirement Income Security Act of 1974 (the Act), and section 4975 of the Internal Revenue Code of 1954 (the Code).

Whether the participant whose benefits are garnished must be in pay status when the court decree is entered or when the decree is enforced.

Advisory opinion regarding (1) the requirement contained in section 103(a)(3)(A) of the Employee Retirement Income Security Act of 1974 (ERISA) that a plan engage an independent qualified public accountant, and (2) the requirement of section 103(b) of ERISA that a plan include in its annual report a report from such qualified public accountant regarding the financial status of the plan.

The application of presence sensing devices to general purpose power press brakes. - [1910.217]

Whether a revised program of supplemental benefit payments (the Revised Program) to be made to former employees by the Crocker National Bank (the Bank) constitutes an employee pension benefit plan within the meaning of section 3(2) of ERISA.

Oil Rig Inspection. - [1910.212; 1910.212(a)(1); 1910.212(a)(2); 1910.212(a)(3)(ii)]

Applicability of 1910.1020 to workers' compensation records. - [1910.1020(b)]

Whether a severance program (the Program) of Bacardi Corporation (the Employer) located in Catano, Puerto Rico, constitutes an "employee benefit plan" under section 3(3) of ERISA. Further, you ask if the Program is an "employee benefit plan" would it be an "employee welfare benefit plan" under section 3(1) of ERISA or an "employee pension benefit plan" under section 3(2) of ERISA.

Requirements for manhole steps. - [1910.27]

Former employees may have access to exposure and medical records. - [1910.1020(e)(2)]

Whether county retirement plan deductions would be considered amounts required by law to be withheld for purposes of determining disposable earnings subject to CCPA Title III garnishment limits.

Whether the Professional Insurance Agents Group Insurance Trust Fund (the Fund) is an employee welfare benefit plan within the meaning of section 3(1) of ERISA.

Whether the Death Benefit Fund for the Chauffeurs, Teamsters, Warehousemen and Helpers of America, Local Union No. 519 (the Death Benefit Fund) is an employee welfare benefit plan within the meaning of ERISA section 3(1).

Whether the employee benefit plans established when employers adopt the GTO-79 Group Insurance Trust (the Trust) are separate employee pension benefit plans within the meaning of ERISA section 3(2) and whether the "Active Life reserve" accounts maintained pursuant to the Group Deposit Administration policies held in the Trust are "part of" such plans (these plans are collectively referred to in this letter as "the Plans").

Whether certain insurance and annuity contracts issued by the Covenant Life Insurance Company held by certain employee benefit plans is considered plan assets.

Whether an electro-mechanical single stroke device fulfills the requirements for a single stroke mechanism under 1910.217. - [1910.217]

Applying section 3(m) criteria to determine the "reasonable cost" or "fair value" of facilities furnished to employees in sheltered workshops.

Whether the proposed Employee Stock Purchase Plan (the Plan) of Applied Magnetics Corporation (the Company) is an employee benefit plan covered by ERISA title I.

Whether a "Gratuitous Pay Plan" proposed by the Fulton National Bank of Atlanta (Fulton) is not an employee benefit plan within the meaning of ERISA section 3(3).

Whether certain transactions do not constitute prohibited transactions under the Employee Retirement Income Security Act of 1974 (ERISA) that involve the Prudential Insurance Company of America, The Equitable Life Assurance Society of the United States, John Hancock Mutual Life Insurance Company, Connecticut General Life Insurance Company, and Aetna Life Insurance Company (hereinafter referred to collectively as the Company(ies)) and if the transactions are prohibited, whether PTE 78-19 exempts the transactions.

Unique, Drilling Rig-Doghouses, Oil and Gas Drilling Industries. - [1910]

Whether the WAEPA Group Insurance Plan (the Program) is an employee welfare benefit plan within the meaning of section 3(1) of ERISA.

Whether the limited exemption set forth in regulation 29 C.F.R. §2520.104-21 for certain group insurance arrangements is available with respect to the San Joaquin Employers Insurance Trust (SJET).

Whether the purchase by the Plan of Vipond & Vipond, Inc. common stock would not violate the prohibited transaction rules of section 406 of ERISA by reason of the statutory exemption contained in section 408(e).

Applying 29 CFR 785.27 four criteria : attendance outside employee's working hours, directly related to the employees job; primarily for the benefit of the employee; voluntary attendance to time spent by ambulance service paramedics in a State mandated training program

Valve protection for compressed gas cylinders. - [1910.252]

Whether the Rockwell International Overseas Corporation International Pension Plan (the Plan) is a plan maintained outside the United States primarily for persons substantially all of whom are nonresident aliens within the meaning of ERISA section 4(b)(4) and thus is not covered by title I of ERISA.

Whether the Mitsubishi Bank of California (MBC) exercises management and control of plan assets as defined in Department of Labor Regulation 29 CFR §2550.404b-1(c).

Whether the State of California's Confidentiality of Medical Information Act (the "California Act") is preempted under ERISA section 514R with respect to the Retail Clerks Unions and Food Employers Benefit Fund, the General Sales Employer-Retail Clerks Unions Supplementary Trust Fund and the Southern California Drug Benefit Fund (the "Funds") each of which is a multi-employer trust fund established pursuant to section 302 of the Labor-Management Relations Act, 29 U.S.C. §186 and each of which is an employee welfare benefit plan as defined in section 3(1) of the Employee Retirement Income Security Act of 1974 ("ERISA").

Whether the program of benefits offered by the Common Market Employee Benefit Association ("CMEBA"), during the time this entity was in operation, constituted an employee welfare benefit plan within the meaning of ERISA §3(1), 29 U.S.C. §1002(1).

Employers not requiring employees pouring iron to wear protective clothing may be cited for a serious violation. - [1910.132]

Whether the proposed sale of six retail shoe stores by Kobacker Stores, Inc. (Kobacker), the Plan sponsor, to the Plan and the subsequent leaseback of those stores by the Plan to Kobacker would be exempt from the prohibited transactions provisions of sections 406(a) and 407(a) of the Employee Retirement Income Security Act of 1974 (ERISA) by virtue of section 408(e) of ERISA.

Whether the Graphic Arts International Union Supplemental Retirement and Disability Fund (the Fund) may pay its trustees a per diem allowance under section 408(c)(2) of the Employee Retirement Income Security Act of 1974 (ERISA) in lieu of reimbursing the trustees for actual expenses incurred in the performance of their duties for the plan.

Applying exemptions under subsections 13(a)(6)(C) & (D) of the FLSA, seasonal agricultural employees paid on a piecework basis; defining a "week" of farm work, and what percentage of seasonal farmworkers performing agricultural work and compensated on a piecework basis would be exempt under these subsections; and  limitations on deductions that employers may claim for accommodation or other benefits when compensating agricultural piece workers

Cut and cover construction. - [1926.800]

Power press brake used as a mechanical power press (punch press). - [1910.212; 1910.217]