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641 - 650 of 717 resultsAdvisory Opinion 1987-06A
Whether the exemptions to the prohibited transaction rules provided in Part V of Prohibited Transaction Exemption 75-1 (40 FR 50845, October 31, 1975) (PTE 75-1) and section 408(b)(2) of the Employee Retirement Income Security Act of 1974 (ERISA) apply to the extensions of credit by PaineWebber, Inc. to certain employee benefit plans as defined in section 3(3) of ERISA, plans qualified under section 401(a) of the Internal Revenue Code of 1986 which are not subject to Title I of ERISA, and individual retirement accounts described in section 408(a) of the Code.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 408(a)
- PTE 75-1
- ERISA Sec. 408(b)(2)
Advisory Opinion 1987-05A
Whether the Vantage Healthcare Employee Benefit Plan (the Plan), established by the Vantage Healthcare Corporation of Indiana, which owns manages, leases, and operates nursing homes in various locations, is an employee welfare benefit plan covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA), and/or whether the Plan is a multiple employer welfare arrangement within the meaning of section 3(40) of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Health
- ERISA Sec. 3(1)
- ERISA Sec. 3(5)
- ERISA Sec. 3(7)
- ERISA Sec. 3(6)
- ERISA Sec. 3(8)
Advisory Opinion 1987-04A
Whether the purchase of preferred stock of a corporation by a defined benefit pension plan sponsored by that corporation would contravene the prohibited transaction provisions of section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) if such stock is acquired from the estate of the father of a plan fiduciary.
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 406(b)(3)
Advisory Opinion 1987-03A
Whether depositary shares of Jaguar plc (a U.K. Corporation) common stock, evidenced by American depositary receipts (ADRs), constitute "qualifying employer securities" under section 407(d)(5) of ERISA if held by the profit-sharing plan for U.S. employees of Jaguar Cars, Inc. (a wholly owned subsidiary of Jaguar plc)
- Employee Retirement Income Security Act (ERISA)
- Retirement
- ERISA Sec. 407(d)(1)
- ERISA Sec. 407(d)(5)
- ERISA Sec. 407(d)(7)
- ERISA Sec. 3(20)
Advisory Opinion 1987-02A
Whether the National Transportation Trust, established pursuant to a trust agreement effective January 1, 1985, between the National Transportation Safety Association, Inc. (NTSA) as Trustor and First Wisconsin National Bank of Madison as Trustee, is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Health
- ERISA Sec. 3(1)
- ERISA Sec. 3(4)
- ERISA Sec. 3(5)
Advisory Opinion 1987-01A
Whether the group health insurance program sponsored by the Kansas Bar Association (KBA) for its members and their employees, is an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA, established and/or maintained by an “employee organization" or an “employer" (as defined in sections 3(4) and 3(5) of ERISA, respectively).
- Employee Retirement Income Security Act (ERISA)
- Health
- ERISA Sec. 3(1)
- ERISA Sec. 3(4)
- ERISA Sec. 3(5)
Advisory 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.
- Employee Retirement Income Security Act (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.
- Employee Retirement Income Security Act (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.
- Employee Retirement Income Security Act (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.
- Employee Retirement Income Security Act (ERISA)
- Health