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1 - 10 of 28 resultsAdvisory Opinion 1986-27A
Whether the trust established in accordance with the Labor Management Cooperation Act of 1978 (LMCA) by the United Association of Journeyman & Apprentices of the Plumbing and Pipefitting Industry, Local Union 598, AFL-CIO (Local 598) and the Southwestern Washington Mechanical Contractors Association (SWMCA) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.
- ERISA
- Health
- Retirement
Advisory Opinion 1986-28A
Whether the purchases and sales of stock of AmSouth Bancorporation, (AmSouth), in blind transactions on the New York Stock Exchange (NYSE) by unaffiliated participants in the self-directed individual retirement accounts (IRAs) for which AmSouth Bank N.A. (AmSouth Bank), a wholly-owned subsidiary of AmSouth, serves as custodian constitute prohibited transactions under the section 4975 of the Internal Revenue Code of 1954.
- ERISA
- Retirement
Advisory Opinion 1986-26A
Whether the group health insurance program sponsored by the Kansas Society of Certified Public Accountants, (KSCPA) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.
- ERISA
- Health
Advisory Opinion 1986-25A
Whether the Health Services Retirement Plan and Trust is a church plan within the meaning of section 3(33) of title I of ERISA and therefore exempt from coverage under that title pursuant to section 4(b)(2) of ERISA.
- ERISA
- Health
Advisory Opinion 1986-23A
Whether the Palm Beach County Fire Fighters Employees' Insurance Fund constitutes a "governmental plan" within the meaning of section 3(32) of title I of the Employee Retirement Income Security Act of 1974 (ERISA) and is, therefore, excluded from coverage under title I of ERISA pursuant to section 4(b)(1) thereof.
- ERISA
- Health
Advisory Opinion 1986-24A
Whether the Miami Fire Fighters Insurance Trust Fund constitutes a "governmental plan" within the meaning of section 3(32) of title I of the Employee Retirement Income Security Act of 1974 (ERISA) and is, therefore, excluded from coverage under title I of ERISA pursuant to section 4(b)(1) thereof.
- ERISA
- Health
Advisory Opinion 1986-22A
Whether the West Palm Beach Firefighters Benefit Fund is a "governmental plan" within the meaning of section 3(32) of title I of the Employee Retirement Income Security Act of 1974 (ERISA)and is, therefore, excluded from coverage under title I of ERISA pursuant to section 4(b)(1) thereof.
- ERISA
- Health
Advisory Opinion 1986-20A
Whether the payment of incentive compensation to BDN Advisers, Inc. by employee benefit plans will not result in a violation of section 406(b) of the Employee Retirement Income Security Act of 1974 (ERISA) or section 4975 of the Internal Revenue Code of 1954.
- ERISA
- Retirement
- ERISA Sec. 406(b)
- ERISA Sec. 404(a)
- ERISA Sec. 405
Advisory Opinion 1986-21A
Whether the payment of incentive compensation to Batterymarch Financial Management by employee benefit plans will not result in a violation of section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) or section 4975 of the Internal Revenue Code of 1954.
- ERISA
- Retirement
- ERISA Sec. 406(b)
- ERISA Sec. 404(a)
- ERISA Sec. 405
Advisory Opinion 1986-19A
Whether the St. Agnes Medical Center Defined Benefit Pension Plan and Welfare Benefit Plans constitute church plans within the meaning of section 3(33) of title I of ERISA and, accordingly, whether they are excluded from coverage under title I of ERISA pursuant to section 4(b)(2) of ERISA.
- ERISA
- Retirement
- Health