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611 - 620 of 717 resultsAdvisory 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
Advisory Opinion 1989-02A
Whether the denial of a claim for an in-service hardship distribution under the terms of the First Citizens Bank & Trust Company Accumulation Plan be subject to the claims procedures requirements of section 503 of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 514
Advisory Opinion 1989-01A
Whether the proposed provisions of Utah Code Ann. §58-17-26 (the proposed Utah Act) are preempted under the general preemption provision of section 514(a) of title I of ERISA if it is applies, directly or indirectly, to employee benefit plans covered by title I of ERISA, and does not qualify for the exception established in section 514(b)(8) of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Health
- ERISA Sec. 514
Advisory Opinion 1988-18A
Whether a $500,000 loan from an Individual Retirement Account (IRA) established by Thomas E. Darragh, a current employee, shareholder, and member of the Board of Directors, to Darragh Company would violate section 4975(c)(1)(B) of the Internal Revenue Code of 1986.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- IRC 4975(c)(1)(B)
- IRC 4975(e)
Advisory Opinion 1988-16A
Whether a certain understanding contained in a Letter Agreement between the Chrysler Corporation and the International Union, United Automobile, Aerospace and Agricultural Implement Workers of America, with respect to Chrysler's Pension Fund does not violate the fiduciary responsibility provisions of ERISA. The Letter Agreement is substantially similar to one entered into in 1979 by Chrysler and the UAW.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 403(c)
- ERISA Sec. 404(a)(1)
Advisory Opinion 1988-17A
Whether Section 5 of Puerto Rico Act No. 17 of April 17, 1931 is preempted under the preemption provisions of section 514 of title I of ERISA insofar as Section 5 limits or prohibits payroll deductions for the purpose of funding the Employees’ Profit Sharing Plan of The First Boston Corporation, for the benefit of their employees performing services in the Commonwealth of Puerto Rico.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 514