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1 - 10 of 47 resultsAdvisory Opinion 1988-09A
Whether the application of the prohibited transaction provisions of section 4975 of the Internal Revenue Code of 1986 applies to the purchases of stock of the parent of the Bank of Prattville by various self-directed individual retirement accounts (IRAs) sponsored by the Bank.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- IRC 4975(c)(1)(A)
- IRC 4975(c)(1)(D)
- IRC 4975(c)(1)(E)
Advisory Opinion 1988-08A
Whether an employee stock ownership plan (ESOP) that allows its fiduciaries to borrow funds from parties in interest or others to finance the purchase of employer securities, which are allocated to a loan suspense account that releases securities and allocates them to participants' ESOP accounts on an annual or a monthly basis as the loan is repaid complies with the requirements of the application of Department of Labor regulation 29 CFR 2550.408b-3(h).
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 408(b)(3)
Advisory Opinion 1988-07A
Whether the Carolinas Section of the Professional Golfers' Association of America (CSPGA) retirement plan would constitute an "employee benefit pension plan" within the meaning of section 3(2) of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 3(2)
- ERISA Sec. 3(4)
- ERISA Sec. 3(5)
Advisory Opinion 1988-06A
Whether the Kanawha Valley Regional Transportation Authority Sick Fund constitutes an "employee welfare benefit plan" within the meaning of ERISA section 3(1) and, if so, whether the Kanawha Valley Regional Transportation Authority would be considered a plan sponsor, administrator, or a fiduciary with respect to the Valley Regional Transportation Authority Sick Fund.
- Employee Retirement Income Security Act (ERISA)
- Health
- ERISA Sec. 3(1)
- ERISA Sec. 3(4)
- ERISA Sec. 3(16)
- ERISA Sec. 3(21)
Advisory Opinion 1988-04A
Whether the Employee Assistance Program of El Paso Natural Gas Company and its subsidiary El Paso Hydrocarbons Company is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA as it provides benefits for the treatment of drug and alcohol abuse, stress, depression and similar health and medical problems to its participants.
- Employee Retirement Income Security Act (ERISA)
- Health
- ERISA Sec. 3(1)
Advisory Opinion 1988-03A
Whether the [ ] Corporation Master Retirement Trust A and the [ ] Corporation Master Retirement Trust B (collectively, the Master Trusts) of [ ] Corporation, which provides investment-related services to the Master Trusts and the payment by the Master Trusts of the direct expenses of [ ] allocable to performing such services and which expenses include the reasonable compensation of employees of [ ], do not constitute prohibited transactions 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. 406(b)
- ERISA Sec. 408(b)(2)
- ERISA Sec. 408(c)(2)
- ERISA Sec. 404(a)(1)(B)
Advisory Opinion 1988-02A
Whether the transactions of certain “sweep services” provided by Manufacturers and Traders Trust Company to employee benefit plans, for which the Manufacturers and Traders Trust Company acts as custodian or directed trustee, would qualify for the statutory exemptions provided by sections 408(b)(2) and/or 408(b)(6) of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 406(b)(1)
- ERISA Sec. 406(b)(3)
- ERISA Sec. 408(b)(2)
Advisory Opinion 1988-01A
Whether the Rosenberg Bank and Trust Group Life and Health Insurance Plan, providing medical benefits for the Rosenberg Bank and Trust employees and employees of certain of its subsidiaries under an insurance policy issued and underwritten by the Travelers Insurance Company constitutes an "employee welfare benefit plan", as defined in ERISA section 3(1), for purposes of title I of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Health
- ERISA Sec. 3(1)
- ERISA Sec. 3(5)
- ERISA Sec. 3(7)
Advisory Opinion 1987-11A
Whether the California Pharmaceutical Association Insurance Trust is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and whether the aforementioned Trust is a multiple employer welfare arrangement within the meaning of section 3(40) of title I of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Health
- ERISA Sec. 3(4)
- ERISA Sec. 3(5)
- ERISA Sec. 3(40)
Advisory Opinion 1987-10A
Whether the minutes of trustees' meetings relating to the trustees' review of an investment manager's performance is required to be disclosed pursuant to section 104(b)(4) of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Health
- Retirement
- ERISA Sec. 104(b)(4)