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611 - 620 of 722 resultsAdvisory Opinion 1989-12A
Whether the receipt of "free checking" account services by a customer who directs his IRA to invest $2000 in a Bank financial products would be a prohibited transaction within the meaning of section 4975(c)(1) of the Code.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- IRC 4975(c)(1)(F)
Advisory Opinion 1989-11A
Whether (1) the amendment and merger of the six Defined Benefit (DB) plans into one DB plan, and (2) the amendment of the stock bonus plan, under the circumstances described therein, would not render the grandfather provision of section 9345(a)(3) of OBRA 87, inapplicable to the Arrangement.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 407
Advisory Opinion 1989-10A
Whether the Professional Medical Products, Inc., (PMP) Educational Assistance Program is an unfunded scholarship program within the meaning of 29 C.F.R. §2510.3-1(k) and, therefore, not an "employee welfare benefit plan" subject to reporting and disclosure or other requirements applicable to employee benefit plans covered by title I of ERISA.
- Employee Retirement Income Security Act (ERISA)
- ERISA Sec. 3(1)
Advisory Opinion 1989-09A
Whether the reimbursement of the Manville Corporation by the Manville-sponsored employee benefit plans for the direct expenses incurred by Manville, the plan sponsor, in providing administrative and asset management services to such plans would not constitute a prohibited transaction under section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) and section 4975 of the Internal Revenue Code of 1986.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 408(b)(2)
- ERISA Sec. 408(c)(2)
Advisory Opinion 1989-08A
Whether the South Florida Carpenters' Joint Apprenticeship and Training Trust Fund, established by the South Florida Carpenters' District Council, AFL-CIO, and various employers of carpenters and associations of employers of carpenters for the purpose of training and educating apprentice and journeyman carpenters, is subject to sections 408(b)(2) and 408(c)(2) of the Employee Retirement Income Security Act of 1974 (ERISA).
Whether the payment of $127,597 to purchase a retirement pension for Mr. Bray, the sole full-time employee of the South Florida Carpenters' Joint Apprenticeship and Training Trust Fund, established by the South Florida Carpenters' District Council, AFL-CIO, and various employers of carpenters and associations of employers of carpenters for the purpose of training and educating apprentice and journeyman carpenters, constitutes "compensation" and "compensation for services rendered" for purposes of sections 408(b)(2) and 408(c)(2) of ERISA, respectively.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 408
Advisory Opinion 1989-07A
Whether the Union National Bank Incentive Bonus Plan which provides bonuses to employees for work performance is an employee pension benefit plan within the meaning of section 3(2) of title I of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Retirement
Advisory Opinion 1989-06A
Whether the proposed Stouffer Hotel Management Corporation Vacation Pay Plan for certain Hourly Employees is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.
- Employee Retirement Income Security Act (ERISA)
- ERISA Sec. 3(1)
- ERISA Sec. 3(5)
Advisory Opinion 1989-05A
Whether any of the transactions as described that occur subsequent to the formation of the partnership would constitute an "acquisition" of an equity interest within the meaning of regulation section 2510.3-101(f)(1) and would trigger a determination of significant equity participation by benefit plan investors.
- Employee Retirement Income Security Act (ERISA)
- Health
- Retirement
- ERISA Sec. 401
Advisory Opinion 1989-04A
Whether the fiduciary responsibility provisions of the Employee Retirement Income Security Act of 1974 (ERISA) would apply to proposed investments by employee benefit plans in Energy Investors Fund (EIF), a limited partnership or would the plan’s assets include only the limited partnership interest in EIF but not any of the underlying assets of the partnership.
- Employee Retirement Income Security Act (ERISA)
- Retirement
Advisory Opinion 1989-03A
Whether a purchase of stock by an Individual Retirement Account (IRA) from a corporation would violate section 4975(c)(1)(A) of the Internal Revenue Code of 1986.
- Employee Retirement Income Security Act (ERISA)
- Retirement