Advisory Opinions

What are the appropriate actions to be taken by plan administrators under Title I of ERISA when presented with requests for recovery of mistaken primary payments made by Medicare under the Medicare Secondary Payer provisions. Whether medical providers or plan participants who have been paid for the same services by both Medicare and employee benefit plans, or who have otherwise misled plan fiduciaries, could be held liable as knowing participants in any fiduciary breach resulting from such actions.

In preparing an annual report for a defined benefit pension plan (Plan) subject to Title I of the Employee Retirement Income Security Act of 1974 (ERISA), what is the proper disclosure of information relating to assets held in an insurance company separate account established pursuant to a specific group annuity contract to provide benefit payments under the Plan. Specifically, what are the plan's annual reporting requirements with respect to the plan's statement of assets and liabilities, the Schedule A for the Contract, and the plan's Schedule B.

Whether the term "similar institution," as used in 29 C.F.R. § 2520.103-8, includes securities brokerage firms.

Whether the Short-Term Disability Income Plan for Non-Exempt Employees of The Coca-Cola Company is an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA.

Whether the Western Growers Assurance Trust (WGAT) is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of Title I of ERISA and therefore subject under section 514(b)(6) of that title to applicable state insurance regulation.

Addresses several questions on the application of the fiduciary responsibility provisions of the Employee Retirement Income Security Act of 1974 (ERISA) to the termination and proposed transfer of the excess funds of one employee welfare benefit plan to another employee welfare benefit plan where both plans are jointly-administered, labor management trust funds established under collective bargaining agreements pursuant to section 302(c) of the Labor Management Relations Act.

Whether the American Fidelity Trust is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of Title I of ERISA and, therefore, subject to applicable state insurance regulations.

Addresses questions on the application of the fiduciary responsibility provisions of the Employee Retirement Income Security Act of 1974 (ERISA) to the termination and proposed transfer of the excess funds of one employee welfare benefit plan to a related employee welfare benefit plan where both are jointly-administered, labor-management trust funds established under collective bargaining agreements pursuant to section 302(c) of the Labor Management Relations Act.

Addresses questions on the application of the fiduciary responsibility provisions of the Employee Retirement Income Security Act of 1974 (ERISA) to the termination and transfer of excess funds of the Alaska Laborers-Employers Legal Services Fund to the Alaska Laborers & Construction Industry Health & Security Fund where both are jointly-administered, labor management trust funds established under collective bargaining agreements.

Whether the assets of a trust established by an employer to set aside a portion of its general assets as a potential source of premium payments for health insurance held by an ERISA plan would constitute assets of the plan.