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Whether the status of the Group Health Plan for Employees of the State of Connecticut as a "governmental plan" within the meaning of section 3(32) of ERISA would be adversely affected if the State permitted participation by certain private nonprofit employers who perform public service functions under contract with the State or receive substantial funding from governmental sources.
Preview →Whether certain cash contributions to a pension plan by the Cement and Concrete Workers District Council Labor Management Cooperation Trust would result in prohibited transactions under section 406 of ERISA and section 4975 of the Code.
Preview →Whether PTE 80-26 provides relief for an indemnification agreement between an IRA owner and a broker where such agreement is required in order for the IRA to engage in futures trading.
Preview →Whether PTE 86-128 provides relief for covered transactions engaged in by any person who is a fiduciary solely by reason of rendering investment advice to the plan.
Preview →Whether Section I(a) of PTE 84-14, as amended (QPAM), is satisfied in the context of a stable value program where a stable value manager is responsible for negotiating stable value wrap contracts with various banks or insurance companies.
Preview →Whether ERISA section 406(b) violations occur if an investment manager for various pension plans executes securities transactions with certain brokerage firms that have a remote relationship to the investment manager through their corporate parent, and related issues concerning the applicability of PTE 84-14, as amended (QPAM).
Preview →Whether the Depawix Health Resources, Inc. employee welfare benefit plan and the Green Cross Managed Health System health benefits program are multiple employer welfare arrangements within the meaning of ERISA section 3(40), and whether ERISA section 514(a) precludes the State of Florida from applying its insurance laws and regulations to those entities and programs, or to any persons who sell or market them in Florida.
Preview →Whether a welfare benefit plan may provide wellness benefits to current plan participants by using demutualization proceeds attributable to premium payments made by former participants for an insurance contract that gave rise to the plan's receipt of the proceeds.
Preview →Whether a prohibited transaction under Code section 4975(c)(1) occurs if an individual causes his IRA to acquire a promissory note from a third-party bank where he and his wife are obligors on the note.
Preview →Whether a domestic relations order issued under tribal law by a Family Court of the Navajo Nation would be a "judgment, decree, or order made pursuant to State domestic relations law," for purposes of the QDRO provisions in ERISA section 206(d)(3).
Preview →Whether the Custom Rail Employer Welfare Trust Fund, which is a "multiple employer welfare arrangement" within the meaning of ERISA section 3(40), is "fully insured" within the meaning of ERISA section 514(b)(6).
Preview →Whether the TIAA "Traditional Annuity" is a fully allocated contract for annual reporting purposes within the meaning of 29 C.F.R. § 2520.104-44(b)(2) and the Form 5500 Instructions.
Preview →Whether target-date or lifecycle mutual funds constitute "plan assets" of investing employee benefit plans or whether the investment advisers to such mutual funds are fiduciaries to the investing plans under ERISA.
Preview →Whether an IRA owner's granting to a broker of a security interest in assets held in his non-IRA accounts to cover potential indebtedness of an IRA established with the broker would result in prohibited transactions under Code section 4975.
Preview →Whether an estate plan would give rise to a prohibited transaction under Code section 4975 if it is designed to use permissible minimum distributions from an IRA to fund a Trust, which is not a plan subject to fiduciary obligations under Title I of ERISA or the Code but is a disqualified person with respect to the IRA under Code section 4975, and where the beneficiary of the Trust is the IRA owner's grandson and Trustee of the Trust is the IRA owner's son who is entitled under applicable state law to receive statutory trustee commissions from the Trust.
Preview →Whether a trust company's use of deposit accounts of its banking affiliate for investment of cash of certain bank collective investment funds would violate section 406(b)(3) of ERISA.
Preview →Whether, in the case of a plan covering a "controlled group of corporations" or a "group of trades or businesses under common control" within the meaning of section 414(b) and (c) of the Internal Revenue Code (Code), filing a single registration statement for the plan will satisfy the alternative method of compliance in 29 C.F.R. § 2520.104-23 for the participating employers.
Preview →Whether a proposed arrangement offered by the Chamber of Commerce in Bend, Oregon would be a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of ERISA, and whether such an arrangement would itself be an employee welfare benefit plan within the meaning of section 3(1) of ERISA.
Preview →Whether, after all outstanding claims for benefits have been satisfied, the Trust may be amended to permit its surplus assets to be transferred, in accordance with the terms of the trust document, to a charitable organization that is not a party in interest.
Preview →This letter addresses the prudence and exclusive purpose requirements of ERISA as they relate to the expenditure of plan assets on organizing and collective bargaining-related activities.
Preview →Whether proposed arrangements by a U.S. bank for maintaining the indicia of ownership of "plan assets" held by foreign pooled investment funds would be in compliance with the requirements of ERISA section 404(b).
Preview →Whether ERISA would preempt an action by a State Medicaid Agency to recover Medicaid benefit payments made on behalf of individuals who are also participants in ERISA-covered private health insurance plans that require prior authorization for covered health care items or services.
Preview →Whether section 514(a) of ERISA preempts a Kentucky state law that requires an employer to obtain written consent before withholding amounts from an employee's wages for contribution to an ERISA-covered group health or other welfare benefit plan.
Preview →Whether the definition of Affiliate in the Underwriter Exemptions includes an entity that is an affiliate of an Affiliate of a member of the Restricted Group as those terms are defined in the Underwriter Exemptions.
Preview →This letter addresses the impermissible use of pension plan assets to further public policy and political activities through proxy resolutions that have no connection to enhancing the value of a plans investment in a company, further clarifying the application of Interpretive Bulletin 94-2 (29 CFR § 2509.94-2).
Preview →Whether the Custom Rail Employer Welfare Trust Fund is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA, and whether it is a "multiple employer welfare arrangement" (MEWA), within the meaning of section 3(40), that is "fully insured" within the meaning of section 514(b)(6)(A) of ERISA.
Preview →Whether an employee benefit arrangement sponsored by Payroll Solutions Group Limited constitutes a "multiple employer welfare arrangement" within the meaning of section 3(40) of ERISA subject to regulation under the insurance laws of the State of Nevada pursuant to section 514(b)(6) of ERISA.
Preview →Whether reimbursements of certain monies by a training plan to local unions that are parties in interest to such plan would be a prohibited transaction under ERISA section 406.
Preview →Whether a U.S. branch of a foreign bank qualifies as a "bank or trust company" for purposes of exemptions provided under ERISA section 408(b)(8) and PTE 91-38.
Preview →Whether the 10% test applicable to pooled investment vehicles under the QPAM class exemption (84-14) does not require consideration of any underlying plan investors in a pooled fund investing in another pooled fund.
Preview →Whether transactions between a broker-dealer and a separate account managed by a QPAM under a 401(k) plan fail to satisfy section I(a) of PTE 84-14 where plan participants investing in such account receive investment allocation advice from a subsidiary of the broker-dealer.
Preview →This advisory opinion concludes that a self-directed IRAs investment in notes of a corporation, a majority of whose stock is owned by the son-in-law of the IRA owner, would be a prohibited transaction under the Internal Revenue Code.
Preview →Whether a fiduciary of a defined benefit plan may, consistent with the requirements of section 404 of ERISA, consider the liability obligations of the plan and the risks associated with such liability obligations in determining a prudent investment strategy for the plan.
Preview →Whether Chevy Chase Trust Company (CCTC) would be considered a bank, and whether certain collective investment funds for which CCTC acts as trustee would be considered to be maintained by a bank for purposes of PTE 91-38.
Preview →Whether the prohibition on the payment of sales commissions in PTE 77-3 applies to the payment of 12b-1 Fees by a proprietary mutual fund to an unrelated broker.
Preview →Whether certain employee benefit programs of the Federal Reserve System are excluded from the requirements of Title I under section 4(b)(1) of ERISA as "governmental plan[s]" within the meaning of section 3(32) of ERISA.
Preview →Regarding the application of ERISA to trustees' amendment of a plan to permit a retroactive contribution to the plan fund on behalf of an owner of a corporation that contributes to the fund as an employer. Whether such owner who performed work for his own corporation that would otherwise be covered by a collective bargaining agreement if he were not a "supervisor" under federal labor law is an "employee," within the meaning of section 3(6) of ERISA, for purposes of participation under the plan.
Preview →PTE 92-6 covers the sale, by an employee benefit plan, of a second to die life-insurance policy to two participants who are husband and wife and who are the insured under the policy. The letter also clarifies that the conditions of PTE 92-6 remain the same despite the amendments to the Internal Revenue Code regarding the tax treatment of certain life-insurance policies distributed from employee benefit plans.
Preview →Whether the transfer of residual assets from a terminated MEWA that is also a plan to a VEBA that provides health and life insurance benefits to the employees of the entity that sponsored both the MEWA and the VEBA constitutes an improper inurement of plan assets for the benefit of an employer in violation of section 403, or a prohibited transaction under section 406.
Preview →Whether a lease by a company (LLC) 49% owned by an IRA to a company (S) which is a disqualified person with respect to that IRA is a prohibited transaction where the manager of the LLC is an officer of S. Whether 29 CFR 2509.75-2 makes the transaction an indirect prohibited transaction and whether it makes the transaction a violation of the Internal Revenue Code's exclusive benefit rule.
Preview →Whether the Tennessee Independent Colleges and Universities Association Benefit Consortium, Inc. Health Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA that is maintained by a "group or association of employers" within the meaning of section 3(5) of ERISA.
Preview →Whether the Wisconsin Association of Independent Colleges and Universities Association Benefits Consortium, Inc. Health Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA that is maintained by a "group or association of employers" within the meaning of section 3(5) of ERISA.
Preview →Whether the status of the Utah Transit Authority Hourly Employees Retirement Plan as a "governmental plan" within the meaning of section 3(32) of ERISA would be adversely affected if it were amended to allow two transit authority employees to continue to participate while on leave of absence to perform duties as full-time elected officials of the labor union representing transit authority employees who participate in the Plan.
Preview →Whether a financial consultant hired by a participant in a 404(c) plan to provide investment advice or management is a fiduciary and provides investment advice within the meaning of section 3(21) when he advises the participant to take a withdrawal in order to invest the assets in an investment not available under the plan, and whether the advisor engages in a prohibited transaction if the recommended investment pays an additional fee to the advisor.
Preview →Whether each division of a separate account would itself be a "separate account" as defined in section 3(17) of ERISA where the income, gains and losses attributable to the assets of each division, whether or not realized, are credited to or charged against the assets invested in that division and not to the assets of any other division or to the insurers general account and without regard to other income, gains or losses of other divisions or the insurers general account.
Preview →Whether the Dunkin' Donuts Franchisee & Distribution Center Health Plan is a MEWA as defined in ERISA section 3(40) and whether it is "fully insured" within the meaning of ERISA section 514(b)(6)(d).
Preview →Regarding the application of the significant participation test in 29 CFR § 2510.3-101(f) to an investment in an entity by a wholly owned subsidiary of an insurer's general account which holds plan assets for purposes of determining whether that entity holds plan assets.
Preview →Whether section 514(a) of ERISA preempts amendments to the Washington State Insurance Code that provide for a premium tax and high-risk pool assessment to be paid by self-funded MEWAs.
Preview →Whether participation by five employees of the Massachusetts Public Employees Fund would adversely affect the status of the Fund as a governmental plan under section3(32) of ERISA.
Preview →Regarding the claims procedure regulation at 29 CFR 2560.503-1(h)(3) which requires the plan's named fiduciary deciding an appeal of a group health claim denied based on a medical judgment to consult with a physician or other health care professional that is licensed, accredited or certified to perform specified health services consistent with State law.
Preview →Whether the Painting Industry of Hawaii Labor Management Cooperation Trust Fund is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA.
Preview →Whether the Hawaii Tapers Market Recovery Trust is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA.
Preview →Whether section 514(a) of ERISA would preempt the application of certain leave substitution provisions in the Washington State Family Care Act to the Northwest Airlines, Inc. Sick and Occupational Injury Leave Plan for Employees.
Preview →Whether a program of benefits offered by Wings for Christ would be an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA and whether such program would be subject to state insurance regulation as a MEWA within the meaning of ERISA section 3(40).
Preview →Whether a registered representative of a broker-dealer who provides brokerage services to the customers of a credit union may also provide brokerage services to the credit union's participant-directed 401(k) plan, provided that the representative does not provide investment advisory or management services to the plan.
Preview →When fees received by a bank or an affiliate, in connection with investments in certain mutual funds by IRAs or other qualified retirement plans, are offset against management fees charged by the bank to the plans, would the receipt and offset avoid prohibited transactions under Code section 4975(c)(1)(E) or (F)?
Preview →Whether in-kind investments in a bank collective investment fund are covered by ERISA section 408(b)(8), if the stated conditions are met.
Preview →Whether certain distributions from insurance companies to their policyholders are "plan assets."
Preview →Whether the status of the Georgia State Health Benefit Plan as a "governmental plan" within the meaning of section 3(32) of ERISA would be adversely affected if it were extended to cover the employees of certain federally qualified health centers in the State of Georgia.
Preview →Whether accidental death and dismemberment benefits are subject to the requirements in 29 C.F.R. § 2560.503-1 for "disability benefits" or whether they are "other" welfare benefits subject to the general claims procedure provisions of 29 C.F.R. § 2560.503-1.
Preview →Whether a plan may invest in a mutual fund when one of the plan's trustees is the president, CEO, and significant shareholder of the mutual fund's investment advisor.
Preview →Regarding the provisions in ERISA § 514(b)(8) and ERISA § 609(b) on State causes of action to obtain reimbursement for their Medicaid programs from ERISA plans.
Preview →Application of the definition of a "related group of plans" for purposes of the wholly-owned exception of the plan assets regulation at 29 CFR 2510.3-101.
Preview →Regarding the Schedule A (Form 5500) requirements for reporting fees and commissions paid to brokers, agents and other persons directly or indirectly attributable to policies or contracts placed or retained with or by an ERISA-covered employee benefit plan.
Preview →Whether Georgia's Agricultural Commodities Commissions are "agencies" or "instrumentalities" of the State of Georgia so that inclusion of their employees would not adversely affect the status of Georgia's State Health Benefit Plan as a "governmental plan" within the meaning of section 3(32) of ERISA.
Preview →Whether the Pittsburgh Mercy Health System Cash Accumulation Plan, the Pittsburgh Mercy Health System 401(k) Savings Plan, and the Mercy Life Center Corporation Pension Plan are "church plans" within the meaning of section 3(33) of ERISA, that are excluded from Title I coverage by ERISA section 4(b)(2).
Preview →Whether the May Department Store Companys vacation pay program is an "employee welfare benefit Plan "within the meaning of section 3(1) of ERISA.
Preview →Concerning the application of the prohibited transaction provisions under section 4975(c) of the IRC, to certain contributions to health savings accounts.
Preview →Whether the Denny's, Inc. Vacation Pay Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA.
Preview →Non-depository, state chartered trust company that is a wholly-owned subsidiary of a bank holding company and is subject to regular examination and supervision by the Federal Reserve System, is exempt from certain bonding requirements in section 412 of ERISA.
Preview →Whether a program established by SEIU Local 616 to provide a small monetary payment to beneficiaries of deceased members is a "remembrance fund" within the meaning of 29 C.F.R. § 2510.3-1(g), and, therefore, exempt from coverage under Title I of ERISA.
Preview →Whether the execution of a securities transaction between a plan and party in interest through an alternative trading system constitutes a prohibited transaction under ERISA.
Preview →Whether an amendment of defined benefit plan reducing future benefit accruals will affect the grandfathered status under OBRA '87 of a floor offset arrangement of which the defined benefit plan is a part with a stock bonus plan.
Preview →Whether the International Brotherhood of Electrical Workers Local No. 150 Holiday and Vacation Fund is an "employee benefit plan" within the meaning of section 3(3) of ERISA.
Preview →Whether the Health Fund, Legal Fund, and Paraprofessional Fund (collectively, Funds), are "governmental plan[s]," as defined in ERISA § 3(32), and, therefore, excluded from Title I coverage by § 4(b)(1) of ERISA.
Preview →Whether a domestic relations order that changes a prior assignment of benefits to an alternate payee to reduce the amount assigned to the alternate payee may be a qualified domestic relations order within the meaning of section 206(d)(3) of ERISA.
Preview →Whether the Glynn-Brunswick Memorial Hospital Retirement Plan is a "governmental plan" within the meaning of ERISA section 3(32) that is excepted from coverage under Title I by section 4(b)(1) of ERISA.
Preview →Whether HEWT is a single employee welfare benefit plan maintained by a "group or association of employers" within the meaning of section 3(5) of ERISA.
Preview →Whether the status of the LCRA Plans as "governmental plan(s)" within the meaning of section 3(32) of ERISA would be adversely affected if they were extended to cover the employees of GenTex Power Corporation.
Preview →Whether a limited partnership in which employee benefit plans invest would be deemed a party in interest with respect to the plans under section 3(14)(G) of ERISA where the plan trustee would hold more than fifty percent of the interests in the limited partnership on behalf of the plans.
Preview →Whether certain stock is a qualifying employer security in connection with a proposed exchange between GM and several employee benefit plans that it sponsors. The exchange is part of a broader transaction, whereby GM plans to split-off its subsidiary, Hughes Electronics Corporation.
Preview →Whether the AICP Health Benefits Fund is an employee welfare benefit plan established and maintained by an employer group or association within the meaning of section 3(5) of ERISA. Also whether the Fund is a "fully insured" multiple employer welfare arrangement within the meaning of ERISA section 3(40) and section 514(b)(6)(A).
Preview →Whether employees of The Council of State Governments may participate in the Kentucky Employees Retirement System without adversely affecting the status of KERS as a "governmental plan" within the meaning of section 3(32) of ERISA.
Preview →Whether delivery of a Profile (as described in Rule 498 under the Securities Act of 1933) would satisfy the prospectus delivery requirements under ERISA section 404(c) regulations.
Preview →Whether the reallocation of employer securities from the account of one plan participating in a master trust to the accounts of other plans participating in the master trust in exchange for interests of those plans in other assets of the same value held in the master trust would constitute an acquisition of employer securities for purposes of section 407(a) of ERISA.
Preview →Request for guidance as to the disposition of surplus assets on the termination of the Trust. Specifically, whether, after all outstanding claims for benefits have been satisfied and all surplus attributable to participant contributions has been used for the provision of benefits, the remaining surplus assets may be transferred to a charitable foundation that is not a party in interest in accordance with the terms of the trust document.
Preview →Whether a trust companys receipt of 12b-1 and subtransfer fees from mutual funds, the investment advisers of which are affiliates of the trust company, for services in connection with investment by employee benefit plans in the mutual funds, would violate ERISA when the decision to invest in such funds is made by an employee benefit plan fiduciary or participant who is independent of the trust company and its affiliates.
Preview →Request for guidance concerning section V(h) of PTE 84-14 which permits certain transactions between a party in interest with respect to an employee benefit plan and an investment fund in which the plan has an interest and which is managed by a QPAM, provided that the other conditions of the exemption are satisfied.
Preview →Regarding the applicability of Title I of ERISA. Specifically, whether the Labor Management Construction Safety Alliance, Inc. (LMCSA) is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA.
Preview →Whether under ERISA Church is entitled to retain the demutualization award paid to Church by Principal for a group annuity contract that was purchased in connection with the termination of a retirement plan that had been established and maintained by Church.
Preview →Regarding the application of ERISA to an employers amendment of its plan to eliminate life insurance benefits for certain retirees and the amendment of its defined benefit pension plan to add similar benefits for those retirees, and the implementation of those amendments. Specifically whether the amendments, along with their implementation, would not violate the anti-inurement, exclusive benefit and prohibited transaction provisions under ERISA.
Preview →Whether, and under what circumstances, American Heartland Health Administrators, Inc. (and a selected "reinsurance company") may be subject to the provisions of ERISA, and whether compliance with a cease and desist order would cause AHHA to violate its fiduciary duty to act in accordance with the documents and instruments governing the plans.
Preview →Regarding the application of ERISA to the provision of overdraft protection services, including any inherent extension of credit incident to such services, by banks, whether or not the bank exercises investment discretion over plan assets.
Preview →Whether requirements listed by ERISA § 4(c) for "deemed IRAs" apply to those added to the Plan, assuming it is a governmental plan excluded from Title I by ERISA § 4(b)(1), and whether adding "deemed IRAs" adversely affects Plan exclusion.
Preview →Guidance concerning the selection of annuity providers in connection with distributions from defined contribution plans. Specifically, the application of specific requirements of Interpretive Bulletin 95-1.
Preview →Whether the Kaiser-Hill Plans are "pension plans" within the meaning of section 3(2)(A) of ERISA, and, if the Plans should be considered pension plans, whether they are so-called "top hat" plans under ERISA sections 201(2), 301(a)(3), and 401(a)(1).
Preview →Concerning the applicability of PTE 92-5, (57 FR 5019, February 11, 1992), to a transfer of a life insurance contract by a participant to his or her employee benefit plan.
Preview →Whether the Communications Workers of America, Local 1180 Members' Annuity Fund remains a "governmental plan" if it extends eligibility to its trustees, who are Local 1180 officers, and accepts contributions for any trustee whom Local 1180 employs, since the Fund otherwise exclusively covers government employees of NYC and related public employers whose bargaining agreements require them to provide all contributions currently received by the Fund.
Preview →Whether two UC pension plans adversely affect exclusion from Title I of ERISA as "governmental plans" by awarding service credits and transferring account balances connected with about two years when UC San Francisco Medical Center transferred a group of employees, now reemployed by the Medical Center and again participating in UC plans, to employment with the Medical Center's now-terminated, private sector joint venture with Stanford University and to coverage by the joint venture's private sector pension plans.
Preview →Application of the "governmental plan" definition in section 3(32) of ERISA to the Port Authority PBA Welfare Fund for purposes of the coverage exclusion in section 4(b)(1) of ERISA.
Preview →Whether indemnification and limitation of liability provisions in a plan's service provider contract would violate the fiduciary provisions of ERISA.
Preview →Application of the substantial business purpose test in paragraph (c) of 29 CFR 2510.3-37, for purposes of the definition of a "multiemployer plan" in ERISA Sec. 3(37).
Preview →Application of Sec. 404(a)(1) of ERISA where trustees of a Taft-Hartley multiemployer plan, as the sole parties authorized under the trust agreement to establish delinquent contribution procedures, did so, but where different delinquent contribution procedures were subsequently agreed to in a collective bargaining agreement that the trustees were not party to.
Preview →Whether the prohibition in PTE 77-4 (42 FR 18732, April 8, 1977) on sales commission payments would apply to commissions paid by a plan to an independent broker who executes the plans purchase or sale of shares of open-end investment companies registered under the Investment Company Act of 1940 through a securities exchange.
Preview →Application of Sec. 408(e) of ERISA to certain transactions between a plan and various personal trusts and estates sharing a common trustee with the plan.
Preview →Application of Sec. 206(d) of ERISA with respect to the Mississippi Department of Human Services, Division of Child Support Enforcement.
Preview →When participant loan repayments withheld from employee wages by an employer become plan assets subject to the prohibited transaction rules of section 406 of ERISA.
Preview →Application of the "venture capital operating company" definition for purposes of the plan assets regulation at 29 CFR 2510.3-101.
Preview →Application of the definition of "governmental plan" in Sec. 3(32) of ERISA.
Preview →Application of the definition of "governmental plan" in Sec. 3(32) of ERISA.
Preview →Application of ERISA Sec. 206(d)(3) to income withholding notices issued by DSCE or a county child support enforcement agency operating under DSCE guidelines.
Preview →Application of ERISA Secs. 403, 404 and 406 to an amendment to provide for the payment of certain federal tax obligations that arise as a result of the Funds provision of domestic partner coverage and an additional gross-up benefit to participants who elect domestic partner coverage.
Preview →Whether the subject plan is maintained by a "group or association of employers" for purposes of the definition of "employer" in Sec. 3(5) of ERISA.
Preview →Whether certain individual retirement annuities and tax deferred annuities that are otherwise exempt from coverage under Title I of ERISA by virtue of DOL regulations at 29 CFR 2510.3-2(d) and (f) would remain exempt if the employer as the contract holder (1) votes on the proposed plan of demutualization and (2) selects an allocation method for distributing the demutualization proceeds among the employees covered under the group contract. See also Information Letter to Theodore R. Groom dated 02/15/01.
Preview →Application of the definition of a "fiduciary" in certain circumstances relating to the allocation of demutualization proceeds. See also Information Letter to Theodore R. Groom dated 02/15/01.
Preview →The application of Title I of ERISA to the payment by plans of expenses relating to tax-qualification.
Preview →Application of ERISA Secs. 408(b)(2) and 408(b)(6) to the provision of trustee services by Laurel Trust Company to two defined benefit plans which it sponsors and the payment by the plans of trustee fees in connection with those services.
Preview →Application of ERISA Sec. 406(b) to certain transactions involving the provision of investment advice and discretionary services with regard to asset allocation for participants in participant-directed defined contribution plans.
Preview →Concerning the application of PTE 84-24 to transactions involving certain individual retirement annuities offered by TIAA-CREF.
Preview →Regarding the applicability of Title I of the ERISA to the UTUs Job Benefit Fund/Income Security Program, specifically, that the JBF/ISP is not an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA.
Preview →Regarding the applicability of Title I of ERISA. Specifically, whether the Authority's East Alabama Medical Center Financial Security Plan and its East Alabama Medical Center TSA Thrift Plan are governmental plans, and, therefore excluded by § 4(b)(1) from coverage under Title I.
Preview →Regarding the definition of a "Transition Policy" contained in the Department of Labor regulation at 29 C.F.R. 2550.401c-1(h)(6).
Preview →Concerning the status of the Firefighters Variable Supplements Fund under Title I of ERISA. Specifically, that the VS Fund is a "governmental plan" within the meaning of section 3(32) of ERISA, and, therefore, is excluded from ERISA Title I coverage pursuant to section 4(b)(1) of ERISA.
Preview →Whether allowing the owner of an IRA to direct the IRA to invest in a limited partnership, in which relatives and the IRA owner in his individual capacity are partners, will violate section 4975 of the Code.
Preview →Whether an order requiring the company-paid survivor benefit to be paid to the participants former spouse, who had been named by the participant as the designated beneficiary under the plan prior to the divorce and as of the date of the participants retirement, could constitute a "qualified domestic relations order" (QDRO) within the meaning of section 206 (d)(3) of ERISA.
Preview →Whether the status of the Retirement System as a "governmental plan" under section 3(32) of ERISA would be adversely affected if the Retirement System were to allow participation by certain employees of General Telecommunications Electronic (GTE).
Preview →The applicability of Title I of ERISA to the OCSEA Benefits Trust. The Trust provides welfare benefits to approximately 47,000 active employees, former employees, and to dependents of active or former employees.
Preview →Whether certain employee benefit plans are "governmental plans" within the meaning of section 3(32) of Title I of ERISA. Specifically, the plans covered by your request are: the Annuity Plan of the Patrolmens Benevolent Association of the City of New York; the Health and Welfare Fund of the Patrolmens Benevolent Association of the City of New York; and the Retiree Health and Welfare Fund of the Patrolmens Benevolent Association of the City of New York.
Preview →Whether certain employee benefit arrangements described in your letter are "church plans" within the meaning of section 3(33) of Title I of ERISA.
Preview →Whether the Tulsa Firefighters Health and Welfare Plan is excluded from Title I of ERISA as a "governmental plan" within the meaning of section 3(32).
Preview →Whether the Employees Money Purchase Pension Plan of the Housing Authority of the City of Santa Barbara is a governmental plan within the meaning of section 3(32), therefore, excluded by section 4(b)(1) from coverage.
Preview →Whether certain employee benefit arrangements of the College are "church plans" within the meaning of § 3(33) of ERISA. If the Plans are not "church plans," they would be employee benefit plans within the meaning of the Act.
Preview →Whether the status of the Trust Fund as a "governmental plan" under section 3(32) of ERISA would be adversely affected if the Trust Fund were extended to cover employees of Local 71 (Union), all of whom are non-governmental employees.
Preview →Regarding the fiduciary responsibility provisions of ERISA. Specifically, whether an assertion made by Fund trustees that they may only be removed (other than by death or resignation) "for cause" would establish lifetime terms of appointment inconsistent with the fiduciary responsibility requirements of ERISA and Advisory Opinion 85-41A.
Preview →Whether the payment of certain performance-based compensation to Mount Lucas Management Corporation by employee benefit plan clients would violate section 406(b) of ERISA or section 4975 of the Internal Revenue Code of 1986.
Preview →Whether the East Islip Teachers' Association, Local 2618, AFT Welfare Trust Fund is a "governmental plan," as defined in ERISA § 3(32) and, thus, that it is excluded from ERISA Title I coverage by § 4(b)(1).
Preview →Regarding the continuation coverage provisions applicable to group health plans under Part 6 of Title I of ERISA.
Preview →Regarding how a plan administrator should treat domestic relations orders the plan administrator has reason to believe are "sham" or "questionable" in nature.
Preview →Whether the Sheet Metal Workers International Association National Pension Fund may honor a side bar agreement with the Welfare Funds to pay the Welfare Funds certain monies received in settlement of litigation, with respect to which the Welfare Funds and the National Pension Fund were co-plaintiffs, without contravening Title I of ERISA.
Preview →Whether LaSalle Advisors Limited Partnership, which previously satisfied the financial requirements of a "qualified professional asset manager" as set forth in section V(a)(4) of PTE 84-14, continues to satisfy those requirements after merging with and into a newly formed corporation.
Preview →Whether participation by twenty-eight employees of the Western Association of Schools and Colleges in the California Public Employees' Retirement System would adversely affect the status of CalPERS as a "governmental plan" within the meaning of section 3(32) of ERISA.
Preview →Whether the Fund would engage in a prohibited transaction under section 406 of ERISA if it retained and compensated, for the purpose of constructing an addition to the Funds training facility, a general contractor or subcontractor that employs or is owned by a plan fiduciary.
Preview →Concerning the application of Title I of ERISA to a special purpose trust established on behalf of Michigan Consolidated Gas Co., a wholly-owned subsidiary of MCN Energy Group, Inc. Specifically, whether assets contributed to the Trust would constitute assets of an employee welfare benefit plan for purposes of Title I of ERISA.
Preview →Whether the Employees' Retirement System of the City of Milwaukee "governmental plan" status would be adversely affected if the Plan implements a city charter ordinance that provides for continued accrual of benefits by certain former governmental employees whose employment has been transferred to a private enterprise as part of an arrangement regarding operation of the Milwaukee Metropolitan Sewerage District.
Preview →Whether the status of CERS as a "governmental plan" within the meaning of section 3(32) and section 4(b)(1) of Title I of ERISA would not be adversely affected if employees of KMCA were permitted to participate in CERS.
Preview →Regarding the application of the "plan assets" regulation issued under ERISA to certain mortgage pool certificates offered by Farmer Mac. Specifically, that guaranteed mortgage-backed certificates issued by Farmer Mac are "guaranteed governmental mortgage pool certificates" within the meaning of 29 C.F.R. 2510.3-101(i)(2).
Preview →Whether individuals who own business enterprises, either wholly or in part, and who provide personal services to those businesses may be "participants," within the meaning of section 3(7) of ERISA, in a multiemployer employee benefit plan.
Preview →Guidance with respect to a plan fiduciarys decision to purchase on the secondary market, with plan assets, non-subordinated mortgage-backed pass-through certificates representing interests in a trust fund for which an affiliate of the fiduciary serves as a sub-servicer.
Preview →Whether the Craven Regional Medical Center Money Purchase Pension Plan and Trust, the Craven Regional Medical Center 403(b) Tax-Sheltered Annuity Plan, and the Craven Regional Medical Center Employee Benefit Plan are "governmental plans" within the meaning of ERISA section 3(32).
Preview →Whether the Suffolk University Voluntary Separation Program is an employee pension plan within the meaning of section 3(2) of ERISA, and whether ERISA governs withholding for Social Security/Medicare and state income tax by Suffolk University from separation payments being made under the University Program.
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