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661 - 670 of 717 resultsAdvisory Opinion 1986-14A
Whether the application of the annual reporting requirements under the Employee Retirement Income Security Act of 1974 (ERISA) require certain types of "fees" be reported in item 12 of the Form 5500.
- Employee Retirement Income Security Act (ERISA)
- Health
Advisory Opinion 1986-13A
Whether an employee pension benefit plan which Sea-Land has established for its employees constitutes an eligible individual account plan under section 407(d)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), and, therefore, is exempt from the limitations on the acquisition and holding of qualifying employer securities as provided in ERISA section 407(b)(1).
- Employee Retirement Income Security Act (ERISA)
- Retirement
Advisory Opinion 1986-12A
Whether certain extensions of credit in connection with securities transactions involving PaineWebber, Inc. and employee benefit plans covered by Title I of ERISA, and H.R. 10 plans and individual retirement accounts which are not covered by Title I or ERISA meet the conditions of the exemption contained in of Part V of Prohibited Transaction Exemption 75-1 (40 FR 50845, October 31, 1975) (PTE 75-1)
- Employee Retirement Income Security Act (ERISA)
- Retirement
Advisory Opinion 1986-11A
Whether certain real estate transactions by the United Systems Employee Retirement Plan (the “Plan) or the Real Estate Fund (the “Fund”) of NCNB National Bank of North Carolina do not constitute prohibited transactions under section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) whether certain entities are parties-in-interest, as defined in section 3(14) of ERISA, of the Plan or the Fund, and whether and that Mr. Robert L. Jones is a fiduciary within the meaning of section 3(21)(A) of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Retirement
Advisory Opinion 1986-10A
Whether the City Employees Union Local 237 International Brotherhood of Teamsters Training and Educational Fund is excluded from coverage under title I of ERISA by section 4(b)(1) as a "governmental plan" within the meaning of section 3(32) of title I of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Retirement
Advisory Opinion 1986-09A
Whether the ACE Auto Parts Company, Inc. Employee Benefit Plan meets the requirements of the limited exemption for annual reporting by unfunded and certain insured plans pursuant to 29 C.F.R. §2520.104-44.
- Employee Retirement Income Security Act (ERISA)
- Health
Advisory Opinion 1986-08A
Whether the Insurance Trust of the New Jersey Builders Association 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 1986-07A
Whether the St. Louis Police Relief Association's program of benefits is excluded from ERISA title I coverage by ERISA section 4(b)(1) as a governmental plan defined in ERISA section 3(32).
- Employee Retirement Income Security Act (ERISA)
- Retirement
Advisory Opinion 1986-06A
Whether a benefit program provided by the Firemen Relief Association of the City of Milwaukee is a governmental plan within the meaning of section 3(32) of title I of ERISA and therefore is exempt from coverage under that title pursuant to section 4(b)(1) of title I of ERISA.
- Employee Retirement Income Security Act (ERISA)
- Retirement
Advisory Opinion 1986-05A
Whether a state law relating to state and municipal taxation of "elective deferrals" of income by participants of plans qualified under section 401(K) of the Internal Revenue Code does not "relate to" an employee benefit plan within the meaning of section 514(a) of ERISA and is therefore not preempted by ERISA.
- Employee Retirement Income Security Act (ERISA)
- Retirement