Guidance Search

Whether the common stock of Diamond would constitute a "qualifying employer security" within the meaning of ERISA section 407(d) with respect to a savings and stock bonus plan which Escher proposes to adopt for its employees.

Discussion as to whether it's appropriate to use room and board as part of an employee's compensation who are customarily and regularly furnished room and board in health care facilities engaged in providing care to persons with mental disabilities

CPL 02-00-042 [CPL 2.42 CH-1] - National - Interagency Agreement Between the Mine Safety and Health Administration and the OSHA-USDOL - 09/16/1980

Applicability of 29 CFR 1910.268 to pipeline transmission companies and gas utilities. - [1910.268]

Falling object protective structure standards. - [1926.604]

OSHA's classification of assembled auto air bag inflation modules. - [1910.109]

Cushion part of the body belt. - [1926.959(b)(2)(i)]

Whether certain medical make-up payments made by ESB, Incorporated (the Company) as supplemental compensation pursuant to a collectively bargained agreement do not constitute an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA.

Whether the two Thiokol Corporation Retirement Income plans for-employees at the Louisiana Army Ammunition Plant (the Plans) qualify for the limited exemption from the annual reporting requirements of the Employee Retirement Income Security Act of 1974 (ERISA) provided in 29 CFR 2520.104-44. Specifically, whether the Plans are exempt, pursuant to 2520.104-44, from the requirement in section l03(a)(3)(A) of ERISA to engage an independent qualified public accountant to conduct an examination of the financial statements and schedules of the Plans.

Whether the Thiokol Corporation Retirement Income Plan (the Plan) qualifies for the limited exemption from the annual reporting requirements of the Employee Retirement Income Security Act of 1974 (ERISA) provided in 29 CFR 2520.104-44. Whether the Plan is exempt pursuant to 2520.104-44 from the requirement in section 103(a)(3)(A) of ERISA to engage an independent qualified public accountant to conduct an examination of the financial statements and schedules of the Plan.

Whether the National Health and Welfare Retirement Association (NHWRA) is an "insurance company" within the meaning of the definition of the term "investment manager" in section 3(38) of the Employee Retirement Income Security Act of 1974 (ERISA), and an insurance carrier regulated and supervised and subject to periodic examination by a State agency within the meaning of 29 CFR §2520.103-4 (which provides an exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account).

Whether the plan of Metropolitan Suburban Bus Authority (MSBA) is a governmental plan within the meaning of section 3(32) of the Employee Retirement Income Security Act of 1974 (ERISA) and, therefore, exempt under section 4(b)(l) from title I of ERISA.

Application of the FLSA to lunch/meal periods for postal service mail carriers responsible during those periods for the safekeeping of mail in their possession

Whether the Loud, Watts & Murnan Keogh Plan is covered by ERISA, since the plan sponsor, Loud, Watts & Murnan is located in the U.S. Virgin Islands (Virgin Islands) and whether they you are not required to file a Form 5500 with the Department of Labor.

Whether the proposed sale of a 51 percent stock interest in the Powder River Corporation (Powder River) by the Retirement Income Plan for Phillips Petroleum Company and Subsidiary and Affiliated Companies (the Plan) to Phillips Petroleum Company (the Employer) is exempt from the restrictions of section 406 and 407(a) of the Employee Retirement Income Security Act of 1974 (ERISA) by reason of the transitional rules contained in section 414(c) of ERISA.

Whether a state law that merely provides for the approval of the retirement plans of domestic life insurance companies by a state agency responsible for insurance regulation is a law regulating insurance is not preempted by ERISA.

Contributions whether employer contributions deposited into individual retirement accounts (IRA's) must be included in employees' regular rates of pay for overtime compensation purposes

Interpretation on conversion of a gasoline powered industrial truck to LP gas. - [1910.178(d)]

Whether section 408(e) would exempt the contribution of the CEC preferred stock to the ESOP and the ultimate redemption of the CEC preferred stock (should the Financial Benchmarks be met) if the transactions are for adequate consideration and if no commissions are charged.

Whether the sick leave benefit plans of the McDonnell Douglas Corporation (McDonnell) described as PN 508 Sick Leave Benefit Plan – Salaried MDC-West and PN 509 Sick Leave Benefit Plan – Salaried MDC-East (the Plans) are employee welfare benefit plans within the meaning of ERISA section 3(1).

Whether the Central States, Southeast and Southwest Areas Health and Welfare Fund (the Fund) is covered 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 a program of supplemental benefits to former employees by the Crocker National Bank (the Bank) constitutes an employee pension benefit plan within the meaning of ERISA section 3(2).

Application of section 13(b)(24) of the FLSA provides an overtime pay exemption for any employee who is employed with such employee's spouse by a non-profit educational institution to serve as the parents of children (A) who are orphans or one of whose natural parents is deceased, and (B) who are enrolled in such institution and reside in residential facilities of the institution.

Whether certain transaction between Capitol Plumbing and Heating Supply Co. ("Capitol") and the Capitol Plumbing Profit-Sharing and Thrift Trust do not constitute prohibited transactions under the Employee Retirement Income Security Act of 1974.

Whether a certain trust known as the "RETA" Trust and the benefit plan established in connection with it (RETA Plan) is an employee welfare benefit plan within the meaning of section 3(1) of ERISA and, if so, whether the Department has promulgated regulations regarding the definition of church plan under section 3(33) of ERISA.

Regulations for back-up alarms. - [1926.601(b)(4)]

Whether the health benefits program of the Small Business Independent Trades Association (SBITA) is an employee benefit plan within the meaning of ERISA section 3(3).

Whether the Black & Decker Disability Plan and Trust (the Plan) is: (1) an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA; (2) an "employee benefit plan" within the meaning of ERISA section 3(3); (3) an "employee benefit plan" as provided in ERISA section 514(b)(2)(B); (4) exempt from the participation and vesting requirements of part 2 of title I of ERISA as an "employee welfare benefit plan" within the meaning of ERISA section 201(1); (5) exempt from the funding requirements of part 3 of title I of ERISA as an "employee welfare benefit plan" as defined in ERISA section 301(a)(1); and (6) exempt from title IV of ERISA. You state that the Plan is provided to employees of Black & Decker.

Whether, under the Employee Retirement Income Security Act of 1974 (ERISA), it is permissible to garnish the Laborers’ Vacation-Holiday Trust Fund for Northern California (the Fund) for child support arrearages.

Whether the Torrington Company Severance Pay Plan (the Severance Plan) constitutes an "employee welfare benefit plan" under section 3(1) of ERISA, and, further, that the Severance Plan is not an "employee pension benefit plan" under section 3(2) of ERISA.

Single stroke mechanism as used on full revolution mechanical power presses. - [1910.217]

An interpretation of 1910.184, which defines "sling". - [1910.184]

The positioning of the safety line on billboards. - [1910.23]

Whether the Metropolitan Transit Authority Union Pension Plan Local 260, TWU, AFL-CIO (the Plan) is a governmental plan within the meaning of ERISA section 3(32) and thus, is excluded from coverage of ERISA title I requirements by ERISA section 4(b)(1).

Whether the Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA. Whether the Plan is an "employee benefit plan" within the meaning of ERISA section 3(3). Whether the Plan is an "employee benefit plan" as provided in ERISA section 514(b)(2)(B); Whether the Plan is exempt from the participation and vesting requirements of part 2 of title I of ERISA as an "employee welfare benefit plan" within the meaning of section 201(1). Whether the Plan is exempt from the funding requirements of part 3 of title I of ERISA as an "employee welfare benefit plan" as defined in ERISA section 301(a)(1).

Whether the Center for Cultural and Technical Interchange Between East and West, Inc. Corporation (the Corporation) is an agency or instrumentality of the Government of the United States, or of the Government of the State of Hawaii, or of both and whether the pension and welfare plans of the Corporation are covered under the provisions of the Employee Retirement Income Security Act of 1974 (ERISA).

Slip on tool hooks cannot be used because of a danger of electrical shock. - [1926.951(b)(2)]

Whether a certain understanding denominated the “Letter Agreement” or “Agreement” between the Chrysler Corporation (Chrysler) and the International Union, United Automobile, Aerospace and Agricultural Implement Workers of America (UAW) raises issues under part 4 of Title I of ERISA.

Whether a document providing notification of a plan trustee’s change in name must be furnished to plan participants and beneficiaries in accordance with section 104(b)(1) of the Employee Retirement Income Security Act of 1974 (ERISA) and 29 C.F.R. §2520.104b-3.

Whether neither the Existing Plans nor the Consolidated Plan are (1) employee welfare benefit plans within the meaning of section 3(1) of ERISA, (2) employee pension benefit plans within the meaning of section 3(2) of ERISA, or (3) employee benefit plans within the meaning of section 3(3) of ERISA.

Whether under the affiliations among Cannon, Services and Administrators: (1) Administrators may continue to serve as the “nominal” plan administrator, (despite the limitation on the availability of Prohibited Transaction Exemption 77-9 (PTE 77-9),1 and (2) Cannon and Services may continue to rely on PTE 77-9 with respect to the classes of transactions described in paragraphs (a), (b), (c), (d) and (f) of Section III of the exemption.

A tie-off system is acceptable where a standard guardrails are not feasible - [1910.23(c)(1)]

Whether the 1973 Incentive Stock Plan (the Plan) maintained by MCA, Inc. (the Employer) constitutes an employee pension benefit plan within the meaning of section 3(2) of the Employee Retirement Income Security Act of 1974 (ERISA).

Whether the compensation being paid by the Fund to Victor Palmieri and Company Incorporated (“VPCO”), an investment manager employed by the Trustees pursuant to two agreements (more fully described in the request), and concerning the effect and lawfulness of certain provisions in those agreements would raise issues under section 404 of ERISA.

Whether various provisions of Part 4 of Title I of the Employee Retirement Income Security Act of 1974 (ERISA) apply to three alternative proposals for the distribution of the assets upon termination of the Painters Palm Coast District Council No. 76 Health and Hospitalization Trust Fund (Health Trust) and the Painters Palm Coast District Council No. 76 Joint Apprenticeship and Training Trust Fund (Apprenticeship Trust).

Pressurization of 55 gallon drums for use with urethane foam dispensing equipment.

Whether the two plans sponsored by the Local No. 9 of the International Brotherhood of Electrical Workers (IBEW) qualify for the limited exemption for certain dues financed welfare plans maintained by employee organizations, provided by regulation 29 CFR §2520.104¬26 under the Employee Retirement Income Security Act of 1974 (ERISA).

Whether the appointment of Harvard as trustee of the Trusts, the performance by Harvard of the functions of trustee of the Trusts, and contributions by Harvard and THU under the terms of each plan to Harvard, as trustee of the Trusts do not constitute prohibited transactions within the meaning of section 406(a) or (b) of ERISA.

Requirements for employee notification of exposure monitoring results under the lead standard. - [1910.1025]

Whether the eleven plans identified in the request are covered by 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 Maryland Classified Employees Association Insurance Trust (the Trust) which is sponsored by the Maryland Classified Employees Association (MCEA), a state-wide organization which represents employees of the State of Maryland with regard to employment and working conditions is a governmental plan as defined in section 3(32) of ERISA.

Seat belt usage requirement. - [1926.602]

Employees must be paid for travel time for medical examination under the inorganic arsenic standard. - [1910.1018(n)(1)(ii)]

The request asks the Department to reconsider its advisory opinion of January 15, 1979 that holiday and vacation payments made to employees by the Pacific Maritime Association (PMA) pursuant to a collective bargaining agreement with the International Longshoremen's and Warehousemen's Unions (ILWU) constituted employee welfare benefit plans within the meaning of ERISA title I, and whether a pay guarantee plan, also the result of collective bargaining between PMA and ILWU and the subject of an information letter issued by the Department on January 18, 1979, should not be considered an employee welfare benefit plan within the meaning of ERISA title I.

Whether the Miami Elevator Constructors Trust (the Trust) is an employee pension benefit plan within the meaning of section 3(2) of ERISA; whether, upon termination of the Trust, plan assets must be allocated pursuant to section 403(d)(1) of ERISA; and whether the Trust is subject to the vesting requirements set forth in part 2 of title I of ERISA.

Whether the sick pay plan; the hospital, surgical, and medical benefits plan; the annuity plan; and the pension plan established or maintained by the Hospital for its employees are “governmental plans” within the meaning of section 3(32) of the Employee Retirement Income Security Act of 1974 (ERISA) and, thus, are excluded from ERISA title I coverage by ERISA section 4(b)(1).

Whether the Civil Employee Association Insurance Trust (the Trust) which is sponsored by the city of Baltimore would be a governmental plan as governmental plan as defined in section 3(32) of ERISA.

The access to tanks or pressure vessels. - [1910.106]

Medical examination requirements of the inorganic arsenic standard.; Respirator fit testing requirements of the inorganic arsenic standard. - [1910.1018(n)(1)(ii); 1910.1018(n)(2)(ii)(A)]

Whether ERISA section 514 preempts that portion of section 250 of the New York State Savings Bank Law (section 250) which, in general, limits the pension that may be paid to a retired employee of a savings bank to the lesser of (1) two percent of such employee's average compensation over his final three years of service times his total years; or (2) 60 percent of his average compensation over his final three years of service.

Whether the death benefit plan (the Plan) sponsored by the Rochester Police Benevolent Association (the Association) is an employee welfare benefit plan within the meaning of section 3(1) of ERISA title I and, if so, whether it is a governmental plan within the meaning of section 3(32) of ERISA.

If certain duties performed by tipped employees in a restaurant after closing hours are considered to be tipped employees duties under section 531.56 (a) of 29 CFR Part 531.

Interpretation on testing requirements for grouted tunnel rock bolts - [1926.800(h)(2)(iii)]

Whether the Legal Services Region VIII Employee Benefits Organization Life Insurance Plan, the Legal Services Region VIII Employee Benefits Organization Medical Plan, and the Legal Services Region VIII Employee Benefits Organization Dental Plan (the Programs) are employee welfare benefit plans within the meaning of section 3(1) of ERISA.

CPL 02-00-042 [CPL 2.42] - National - Interagency Agreement Between the Mine Safety and Health Administration and the OSHA-USDOL - 03/14/1980

Whether the benefit program maintained by the Lower Merion Township Police Pension Association is subject to title I of the Employee Retirement Income Security Act of 1974 (ERISA).

Whether the sale of capital stock of Kansas City Life Insurance Company (the Company) held by the Trustees of the Kansas City Life Insurance Company Savings and Investment Plan (the Plan) directly to the Company amounts to a prohibited transaction within the meaning of the Employee Retirement Income Security Act of 1974 (ERISA).

Evaluation of hair pen point of operation guards - [1910.217(c)(1)(i)]

Whether the proposed tax deferred annuity plan (the TDA Plan) for the employees of St. Luke’s Hospital Medical Center (the Employer) will not fall within the scope of regulation §2510.3-2(f) because it does not involve salary reduction agreements or agreements to forego an increase in salary.

This Advisory Opinion concerns the coverage of the Pension Plan of the Welfare and Pension Fund, Mid-Jersey Trucking Industry, Local 701, International Brotherhood of Teamsters (the Pension Plan) 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).

Controlled descent devices. - [1926.951(b)(4)(ii)]

Disscussion on what constitutes a ":major part" under section 13(a)(8) of the FLSA to any employee employed in connection with the publication of any weekly, semi-weekly, or daily newspaperwith a circulation of less than four thousand the major part of which circulation is within the county where published or counties contiguous.  The "major part" means the majority, or over 50 percent, of the newspaper's circulation.

CPL 02-02-027 [CPL 2-2.27] - National - Benzidine - Based Dyes: Direct Black 38, Direct Brown 95 and Direct Blue 6 Dyes - 02/22/1980

Kelly Bushings on Oil Well Drilling Rigs - [1910.212(a)(1); 1910.212(a)(2)]

Citing of Reversed Polarity. - [1910.309]

Whether Totalcare Health Plan (THP) constitutes an employee welfare benefit plan within the meaning of section 3(1) of ERISA.

Whether the Plan which “terminated” prior to January 1, 1975, which (pursuant to section 414(a) of ERISA) is the date upon which Part 4 generally became effective, is not required by section 403(d)(1) to distribute its assets pursuant to section 4044.

Whether Section 514 of ERISA preempts the provisions of Section 200 of the Insurance Law of the State of New York as the latter affects The Savings Bank Retirement System ("System").

Clothing lockers must prevent cross contamination of street clothes. - [1910.1029(i)(1)]

Whether the proposed Fairleigh Dickinson University Voluntary Termination Program (VTP) is a severance pay plan which is not deemed to be an employee pension benefit plan within the meaning of section 3(2) of the Employee Retirement Income Security Act of 1974 (ERISA).

Whether section 408(b)(2) of the Act2 exempt(s) not only arrangements for office space and services, but also arrangements for the purchase or lease of goods necessary for the establishment and operation of a plan.

Whether the Wilmington Finishing Company Incentive Payment Program (the Program) which enables employees of Wilmington Finishing Company (the Company) to share in a portion of the Company’s profits each year is not an employee benefit plan as defined in section 3(3) of ERISA.

DOL announced a format change for DBA WDs, specifically, the DOL will publish a consolidated fringe benefit amount rather than separate amounts.

Whether the Local 734 Pension Fund, Laborers’ International Union of North America (the Pension Fund) and the Local 734 Welfare Fund, Laborers' International Union of North America (the Welfare Fund) are covered 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 Business Travel Accident Insurance program (the Plan) of Northern Telecom, Ltd. which covers employees of Northern Telecom, Ltd., a Canadian corporation, and employees of its subsidiaries, including its United States subsidiary, Northern Telecom, Inc. is exempt from coverage under title I of ERISA by section 4(b)(4) because the majority of its employees are nonresident aliens of the United States.

Carbon Monoxide Alarm/Monitoring at Abrasive Blasting Operations. - [1910.94; 1910.134]

Requirements for off highway vehicles being exported from the UK to the USA. - [1910.169]

Bump caps would not provide adequate employee head protection for all exposures in manholes. - [1910.135 ; 1926.100]

Packaging of combustible liquids of 110 gallons or less. - [1910.106(d)(2)]

Whether the payment of pension benefits to a non-employee former spouse is an assignment or alienation of benefits prohibited by ERISA section 206(d)(1) or whether Illinois marital property laws relate to employee benefit plans within the meaning of ERISA section 514(a) and are therefore preempted.

Whether the Michigan Association of Timbermen Employee Benefit Plan Trust (MAT Trust) does not provide insurance, and that Michigan state laws applicable to it are preempted by section 514 of ERISA.

OSHA standards on fixed ladders and landing platforms to be used in underground chambers for pumping stations. - [1910.27]

Definition of the "contact surface" of an abrasive wheel. - [1910.215(d)(3)]

Whether the Baldwin & Lyons, Inc. Employees’ Pension Plan (the Plan) is required to divest of employer securities by December 31, 1979, under section 407(a) (4) of the Employee Retirement Income Security Act of 1974 (ERISA) and the regulations thereunder issued by the Department of Labor (the Department).

Temporary wiring and temporary lighting in heavy construction. - [1926.401]

The Mechanical Power Press Standard. - [1910.217]

Application of CCPA Title III discharge prohibition.

A class C helmet is acceptable on construction projects for protection against impact and penetration of falling and flying objects but not for electrical hazards. - [1926.100]

Applicability of 29 CFR 1910.107, spray finishing using flammable and combustible materials, for fiberglass lay-up/spray-up. - [1910.107]

Interpretation of the phrase "equivalent entity" with reference to standards regarding chains and slings. - [1910.184]