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691 - 700 of 722 resultsAdvisory Opinion 1985-32A
Whether the professional development programs offered by Main Hurdman & Cranstoun are employee benefit plans under section 3(1) of ERISA and covered by the reporting and disclosure requirements of part 1 of title I of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Retirement
Advisory Opinion 1985-31A
Whether the Audiotronics Profit Sharing Plan (the Plan) is no longer required to engage, pursuant to section 103(a)(3)(A) of ERISA, an independent qualified public accountant to make an examination and report with respect to the financial statements of the Plan.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 3(4)
- ERISA Sec. 3(14)(C)
- ERISA Sec. 3(14)(D)
- ERISA Sec. 3(14)(E)
- ERISA Sec. 3(14)(H)
- ERISA Sec. 406(a)(1)(B)
Advisory Opinion 1985-30A
Whether at the time of certain loans by Alaska Teamster-Employer Pension Trust (PT) to WT in 1977 and 1978, was WT an employee organization with members covered by PT and therefore a party in interest with respect to PT under section 3(14)(D) of ERISA, and whether at the time of said loans, was WT a contributing employer with respect to PT and therefore a party in interest under section 3(14)(C) of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- Health
- ERISA Sec. 3(4)
- ERISA Sec. 3(14)(C)
- ERISA Sec. 3(14)(D)
- ERISA Sec. 3(14)(E)
- ERISA Sec. 3(14)(H)
- ERISA Sec. 406(a)(1)(B)
Advisory Opinion 1985-28A
Whether a foreign subsidiary of Dibrell would be considered an "affiliate" within the meaning of section 407(d)(7) of the Employee Retirement Income Security Act of 1974 (ERISA).
- Employee Retirement Income Security Act (ERISA)
- Retirement
Advisory Opinion 1985-29A
Whether the Structural Ironworkers Local No. 1 Annuity Fund (the Annuity Fund) and the Structural Ironworkers Local No. 1 Pension Fund (the Pension Fund) are employee benefit plans under section 3(3) and thereby covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA).
- Employee Retirement Income Security Act (ERISA)
- Retirement
Advisory Opinion 1985-27A
Whether the Government Employees Credit Union in San Antonio, Texas (GECU), is an employees' beneficiary association within the meaning of section 3(4) of the Employee Retirement Income Security Act of 1974 (ERISA); and whether the legal services plan GECU may offer is an employee welfare benefit plan covered by ERISA.
- Employee Retirement Income Security Act (ERISA)
- Retirement
Advisory Opinion 1985-26A
Whether the proposed lease of the Plant and the Office Building from the Plan to the Company would not involve a prohibited transaction under ERISA section 406(a)(1)(A) by reason of the Company’s being a party in interest with respect to the Plan under section 3(14)(C).
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 3(5)
- ERISA Sec. 3(14)(C)
- ERISA Sec. 406(a)(1)(A)
Advisory Opinion 1985-25A
Whether the employers who have adopted the Plan are required under 29 C.F.R. §§2520.103-3 and 2520.103-9 to include with their annual reports copies of Schedule A's for insurance contracts in which assets of the Plan's Fixed Income Fund are invested.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 103
Advisory Opinion 1985-24A
Whether the execution of the master purchase agreement and the buying of the purchase contracts from ROLM will not constitute prohibited transactions under section 406 of ERISA or section 4975 of the Code, and whether the services performed by Account Executives of Federal Leasing in the processing of purchase contracts from ROLM, and the use of Federal Leasing employees to handle the billing and collection of payments on contracts purchased by the Plan do not constitute prohibited transactions under section 406 of ERISA and section 4975 of the Code by reason of section 408(b)(2) of ERISA and section 4975(d)(2) of the Code.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 406(a)(1)(A)
- ERISA Sec. 406(a)(1)(C)
- ERISA Sec. 406(a)(1)(D)
Advisory Opinion 1985-23A
Whether the Vulcan Lead Products Co. Short Term Disability Benefit Plan (the Program) constitutes a payroll practice within the meaning of 29 C.F.R. §2510.3-1(b)(2) rather than an employee welfare benefit plan described in section 3(1) of ERISA and is thus excluded from ERISA title I coverage.
- Employee Retirement Income Security Act (ERISA)
- Health
- ERISA Sec. 3(1)