Advisory Opinions | U.S. Department of Labor

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value="www.dol.gov"> <input class="searchbox-input mag-glass usa-input" id="query" aria-label="search" type="text" name="query" autocomplete="off" placeholder="Search EBSA" tabindex="0"> <input type="hidden" id="field-dol-search-collections-id" name="dc" value="4934"> <span class="input-group-btn"> <button type="submit" title="Click to Search" class="usa-button search-button">   </button> </span> </div> </form> </div> </div></div> </div> </div> </div> </header> </div> <div class="pre-content"> <div id="block-maintenancebannerblock"> </div> <div id="block-opa-theme-breadcrumbs"> <div id="breadcrumbs-container" class="container"> <nav role="navigation" aria-labelledby="system-breadcrumb"> <span id="system-breadcrumb" class="visually-hidden">Breadcrumb</span> <ul class="breadcrumbs usa-breadcrumb__list"> <li> <a href="/agencies/ebsa" class="usa-breadcrumb__link">EBSA</a> </li> <li> <a href="/agencies/ebsa/about-ebsa" class="usa-breadcrumb__link">About EBSA</a> </li> <li> <a href="/agencies/ebsa/about-ebsa/our-activities" class="usa-breadcrumb__link">Our Activities</a> </li> <li> <a href="/agencies/ebsa/about-ebsa/our-activities/resource-center" class="usa-breadcrumb__link">Resource Center</a> </li> </ul> </nav> </div> </div> <div data-drupal-messages-fallback class="hidden"></div> <div id="block-gtmpixeldolbahcontainer">  <noscript aria-hidden="true"> <iframe src="https://www.googletagmanager.com/ns.html?id=GTM-KDX77HR" height="0" width="0" style="display:none;visibility:hidden"></iframe> </noscript><noscript aria-hidden="true"> <iframe src="https://www.googletagmanager.com/ns.html?id=GTM-5VM7ZD" height="0" width="0" style="display:none;visibility:hidden"></iframe> </noscript> </div> </div> <main role="main" class="cd-main-content ebsa-content"> <div id="page-title-area"> <div id="block-footercss"> <div class="field field--name-body field--type-text-with-summary field--label-hidden clearfix"><p> <style type="text/css">.manual-search-block #edit-actions--2 {order:2;} #block-googletagmanagerheader .field { padding-bottom:0 !important; } #block-googletagmanagerfooter .field { padding-bottom:0 !important; } #views-exposed-form-manual-cloud-search-manual-cloud-search-results .form-actions{display:block;flex:1;} #tfa-entry-form .form-actions {justify-content:flex-start;} #node-agency-pages-layout-builder-form .form-actions {display:block;} #tfa-entry-form input {height:55px;} .dol-alert-status-error .alert-status-container {display:inline;font-size:1.4em;color:#e31c3d;} div#block-eoguidanceviewheader .dol-alerts p {padding: 0;margin: 0;} .agency-blurb-container .agency_blurb.background--light { padding: 0; } .h1 {font-family:'Merriweather';font-weight:700;} p.usa-alert__text {margin-bottom:0!important;} .manual-search ul.usa-list li {max-width:100%;} .usa-footer .container {max-width:1440px!important;} .usa-footer .grid-container {padding-left: 30px!important;} @media (max-width: 992px){.usa-js-mobile-nav--active, .usa-mobile_nav-active 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provisions established by <a href="/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/filing-requests-for-erisa-aos">ERISA Procedure 76-1</a>.  The office answers inquiries from individuals and organizations in the form of advisory opinions, which apply the law to a specific set of facts, or information letters, which merely call attention to well established principles or interpretations.</p> <p><a href="/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/advisory-opinions/data-dictionary.csv">Data Dictionary</a></p> </div> </div> <form class="views-exposed-form" data-drupal-selector="views-exposed-form-ebsa-advisory-opinions-ebsa-guidance-advisory-opinions-page" action="/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions" method="get" id="views-exposed-form-ebsa-advisory-opinions-ebsa-guidance-advisory-opinions-page" accept-charset="UTF-8" data-drupal-form-fields="edit-field-reference-section-target-id,edit-year"> <div id="ebsa-select-date-div"> <div class="row"> <div class="col"> <div class="js-form-item form-item js-form-type-select form-item-year js-form-item-year"> <label for="edit-year--2" class="usa-label"><strong>Start Date</strong></label> <select data-drupal-selector="edit-year" id="edit-year--2" name="year" class="form-select usa-select"><option value="All" selected="selected">All</option><option value="2024" >2024</option><option value="2023" >2023</option><option value="2020" >2020</option><option value="2019" >2019</option><option value="2018" >2018</option><option value="2017" >2017</option><option value="2015" >2015</option><option value="2013" >2013</option><option value="2012" >2012</option><option value="2011" >2011</option><option value="2010" >2010</option><option value="2009" >2009</option><option value="2008" >2008</option><option value="2007" >2007</option><option value="2006" >2006</option><option value="2005" >2005</option><option value="2004" >2004</option><option value="2003" >2003</option><option value="2002" >2002</option><option value="2001" >2001</option><option value="2000" >2000</option><option value="1999" >1999</option><option value="1998" >1998</option><option value="1997" >1997</option><option value="1996" >1996</option><option value="1995" >1995</option><option value="1994" >1994</option><option value="1993" >1993</option><option value="1992" >1992</option><option value="1991" >1991</option><option value="1990" >1990</option><option value="1989" >1989</option><option value="1988" >1988</option><option value="1987" >1987</option><option value="1986" >1986</option><option value="1985" >1985</option><option value="1984" >1984</option><option value="1983" >1983</option><option value="1982" >1982</option><option value="1981" >1981</option><option value="1980" >1980</option><option value="1979" >1979</option></select> </div> </div> <div class="col"> <label class="usa-label" for="edit-field-reference-section-target-id--2"><strong>Select Reference</strong></label> <div class="js-form-item form-item js-form-type-select form-item-field-reference-section-target-id js-form-item-field-reference-section-target-id form-no-label"> <select data-drupal-selector="edit-field-reference-section-target-id" id="edit-field-reference-section-target-id--2" name="field_reference_section_target_id" class="form-select usa-select"><option value="All" selected="selected">- Any -</option><option value="2331" >29 CFR 2509.94-2</option><option value="16709" >401</option><option value="2035" >101(f)</option><option value="2036" >103</option><option value="2037" >103(a)</option><option value="2038" >103(a)(3)</option><option value="2039" >103(e)</option><option value="2040" >104</option><option value="2041" >104(b)</option><option value="2042" >104(b)(2)</option><option value="2043" >104(b)(4)</option><option value="2044" >105</option><option value="2045" >12b-1 fees</option><option value="2046" >201(a)</option><option value="2047" >206(d)</option><option value="2048" >206(d)(3)</option><option value="2049" >223</option><option value="2050" >2509-75-2</option><option value="2051" >2509.94-2</option><option value="2052" >2509.95-1</option><option value="2053" >2510-3.2(f)</option><option value="2054" >2510.3-1(b)(2)</option><option value="2055" >2510.3-1(j)</option><option value="2056" >2510.3-101</option><option value="2057" >2510.3-2(f)</option><option value="2058" >2520.104-44</option><option value="2059" >26 CFR 54.9831-1(c)(5)(i)(C)</option><option value="2060" >29 C.F.R. section 2510.3-2(f)</option><option value="2061" >29 CFR 2550.404a-5</option><option value="2062" >29 CFR 2510.3-102</option><option value="2063" >29 CFR 2510.3-2(f)</option><option value="2064" >29 CFR 2520.102</option><option value="2065" >29 CFR 2520.103-1</option><option value="2066" >29 CFR 2520.103-5</option><option value="2067" >29 CFR 2550.404a-4</option><option value="2068" >29 CFR 2550.404a-5</option><option value="2069" >29 CFR 2550.404c-5</option><option value="2070" >29 CFR 2590.732 (c)(5)(i)(C)</option><option value="2071" >29 CFR 3-101</option><option value="2072" >29 CFR 404c-5</option><option value="2073" >29 CFR _ 2550.408b-2</option><option value="2074" >3(1)</option><option value="2075" >3(14)</option><option value="2076" >3(14)(G)</option><option value="2077" >3(16)</option><option value="2078" >3(16)(B)</option><option value="2079" >3(17)</option><option value="2080" >3(2)</option><option value="2081" >3(21)</option><option value="2082" >3(21)(A)</option><option value="2083" >3(21)(A)(ii)</option><option value="2084" >3(3)</option><option value="2085" >3(32)</option><option value="2086" >3(32)(A)</option><option value="2087" >3(33)</option><option value="2088" >3(37)</option><option value="2089" >3(4)</option><option value="2090" >3(40)</option><option value="2091" >3(40)(A)</option><option value="2092" >3(40)(b)(6)</option><option value="2093" >3(5)</option><option value="2094" >3(7)</option><option value="2095" >301(a)(3)</option><option value="2096" >4(b)</option><option value="2097" >4(b)(1)</option><option value="2098" >4(b)(2)</option><option value="2099" >4(b)(3)</option><option value="2100" >4(b)(5), 201(2)</option><option value="2101" >4(c )</option><option value="2102" >401(a)(1)</option><option value="2103" >401(b)</option><option value="2104" >401(b)(1)</option><option value="2105" >401(b)(2)</option><option value="2106" >401(c )</option><option value="2107" >402(a)</option><option value="2108" >403</option><option value="2109" >403( c)</option><option value="2110" >403(a)</option><option value="2111" >403(a)(1)</option><option value="2112" >403(b)</option><option value="2113" >403(b) plan</option><option value="2114" >403(c )(1)</option><option value="2115" >403(d)</option><option value="2116" >403(d)(2)</option><option value="2117" >404</option><option value="2118" >404(a)</option><option value="2119" >404(a)(1)</option><option value="2120" >404(a)(1)(A)</option><option value="2121" >404(a)(1)(D)</option><option value="2122" >404(b)</option><option value="2123" >404(c )</option><option value="2124" >404(c)</option><option value="2125" >404(c)(5)</option><option value="2126" >405</option><option value="2127" >406</option><option value="2128" >406(a)</option><option value="2129" >406(a)(1)(D), 406(b)(1)</option><option value="2130" >406(b)</option><option value="2131" >406(b)(1)</option><option value="2132" >406(b)(2)</option><option value="2133" >406(b)(3)</option><option value="2134" >406(d)(3)</option><option value="2135" >407</option><option value="2136" >407(a)(2)</option><option value="2137" >407(c )(3)(C)</option><option value="2138" >407(d)(3 )(C)</option><option value="2139" >407(d)(3)</option><option value="2140" >407(d)(4)</option><option value="2141" >407(d)(5)</option><option value="2142" >407(d)(9)</option><option value="2143" >407(f)(1)</option><option value="2144" >408(b)</option><option value="2145" >408(b)(1)</option><option value="2146" >408(b)(14)</option><option value="2147" >408(b)(2)</option><option value="2148" >408(b)(3)</option><option value="2149" >408(b)(4)</option><option value="2150" >408(b)(5)</option><option value="2151" >408(b)(6)</option><option value="2152" >408(b)(8)</option><option value="2153" >408(b)2)</option><option value="2154" >408(c )(2)</option><option value="2155" >408(e)</option><option value="2156" >408(g)(2)(A)(i)</option><option value="2157" >410</option><option value="2158" >412</option><option value="2159" >414</option><option value="2160" >45 CFR 146.145(c)(5)(i)(C)</option><option value="2161" >4975</option><option value="2162" >4975 ( c)(1)</option><option value="2163" >4975 (c )(1)</option><option value="2164" >4975( c)(1)</option><option value="2165" >4975( c)(1)(A)</option><option value="2166" >4975( c)(1)(B)</option><option value="2167" >4975( c)(1)(E)</option><option value="2168" >4975( c)(1)(F)</option><option value="2169" >4975(c )</option><option value="2170" >4975(c )(1)</option><option value="2171" >503</option><option value="2172" >508(a)</option><option value="2173" >514</option><option value="2174" >514(a)</option><option value="2175" >514(b)</option><option value="2176" >514(b)(6)</option><option value="2177" >514(b)(6)(A)</option><option value="2178" >514(b)(6)(D)</option><option value="2179" >514(b)(8)</option><option value="2180" >514(d)</option><option value="2181" >514(e)</option><option value="2183" >606</option><option value="2184" >606(a)(1)</option><option value="2185" >609</option><option value="2186" >609(b)</option><option value="2187" >609(b)(3)</option><option value="2188" >609(c )</option><option value="2189" >732(c)</option><option value="2190" >733(c)(4)</option><option value="2191" >93-24A</option><option value="2192" >CFR 2550.404c-1</option><option value="2193" >IB 95-1</option><option value="2194" >IRC 401(h)</option><option value="2195" >IRC 408(A)</option><option value="2196" >PTE 77-3</option><option value="2197" >PTE 77-4</option><option value="2198" >PTE 80-26</option><option value="2199" >PTE 81-8</option><option value="2200" >PTE 84-14</option><option value="2201" >PTE 84-24</option><option value="2202" >PTE 86-128</option><option value="2203" >PTE 91-38</option><option value="2204" >PTE 92-06</option><option value="2205" >PTE 92-5</option><option value="2206" >PTE 92-6</option><option value="2207" >PTE 96-23</option><option value="2208" >PTE 97-11</option></select> </div> </div> </div> <p class="form-actions"> <input data-drupal-selector="edit-submit-ebsa-advisory-opinions" type="submit" id="edit-submit-ebsa-advisory-opinions" value="Apply" class="button js-form-submit form-submit"> <input data-drupal-selector="edit-reset" type="submit" id="edit-reset" name="op" value="Clear Filters" class="button js-form-submit form-submit"> </p> </div> </form> <div id="block-opa-theme-content"> <div class="views-element-container"><div class="ebsa-guidance-index-page js-view-dom-id-26593b706799fa7ff9e05d8a88cefb3c2a66f82d4457130a100ad6ee713d1571"> <table class="cols-3 dol-table table table-hover"> <caption> <strong>2024</strong> </caption> <thead> <tr> <th id="view-field-ebsa-document-number-table-column" class="views-field views-field-field-ebsa-document-number">AO/ Date/ Reference</th> <th id="view-field-recipient-table-column" class="views-field views-field-field-recipient">Recipient</th> <th id="view-field-guidance-description-table-column" class="views-field views-field-field-guidance-description">Description of Request</th> </tr> </thead> <tbody> <tr> <td headers="view-field-ebsa-document-number-table-column" class="views-field views-field-field-ebsa-document-number"><div><a href="/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/2024-01a ">2024-01A</a></div> <div>02/01/2024</div> <div><div>412</div></div></td> <td headers="view-field-recipient-table-column" class="views-field views-field-field-recipient"><p>Paul A. Howard, II, Esq.<br>Howard Law & Policy Group PLLC<br>718 Seventh Street, NW<br>Washington, DC 20001</p></td> <td headers="view-field-guidance-description-table-column" class="views-field views-field-field-guidance-description"><p>This advisory opinion concerns whether Lloyd's of London (Lloyd's) underwriters may rely on authorizations to sell surplus lines insurance to satisfy the conditions of the exemption in the Department of Labor's regulations at 29 CFR 2580.412-25 and 412-26 under which Lloyd's underwriters may serve as the surety for purposes of the bonding requirement in section 412 of ERISA.</p></td> </tr> </tbody> </table> <table class="cols-3 dol-table table table-hover"> <caption> <strong>2023</strong> </caption> <thead> <tr> <th id="view-field-ebsa-document-number-table-column--2" class="views-field views-field-field-ebsa-document-number">AO/ Date/ Reference</th> <th id="view-field-recipient-table-column--2" class="views-field views-field-field-recipient">Recipient</th> <th id="view-field-guidance-description-table-column--2" class="views-field views-field-field-guidance-description">Description of Request</th> </tr> </thead> <tbody> <tr> <td headers="view-field-ebsa-document-number-table-column--2" class="views-field views-field-field-ebsa-document-number"><div><a href="/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/2023-01a ">2023-01A</a></div> <div>09/29/2023</div> <div><div>404</div><div>406</div></div></td> <td headers="view-field-recipient-table-column--2" class="views-field views-field-field-recipient"><p>Dominic J. DeMatties, Esq.<br>Thompson Hine LLP<br>1919 M Street NW, Suite 700<br>Washington D.C. 20036-3537</p></td> <td headers="view-field-guidance-description-table-column--2" class="views-field views-field-field-guidance-description"><p>This advisory opinion concerns the application of ERISA’s fiduciary responsibility provisions to a Citigroup program that involves a commitment by Citigroup and its affiliates to pay all or some portion of the investment management fees for diverse managers retained by Citi-sponsored employee benefit plans.</p></td> </tr> </tbody> </table> <table class="cols-3 dol-table table table-hover"> <caption> <strong>2020</strong> </caption> <thead> <tr> <th id="view-field-ebsa-document-number-table-column--3" class="views-field views-field-field-ebsa-document-number">AO/ Date/ Reference</th> <th id="view-field-recipient-table-column--3" class="views-field views-field-field-recipient">Recipient</th> <th id="view-field-guidance-description-table-column--3" class="views-field views-field-field-guidance-description">Description of Request</th> </tr> </thead> <tbody> <tr> <td headers="view-field-ebsa-document-number-table-column--3" class="views-field views-field-field-ebsa-document-number"><div><a href="/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/advisory-opinions/2020-01a.pdf ">2020-01A</a></div> <div>01/24/2020</div> <div><div>3(1)</div></div></td> <td headers="view-field-recipient-table-column--3" class="views-field views-field-field-recipient"><p>Alexander T. Renfro, JD, LLM<br> The Law Office of Alexander Renfro<br> 3200 West End Avenue, Suite 500<br> Nashville, TN 37204</p> </td> <td headers="view-field-guidance-description-table-column--3" class="views-field views-field-field-guidance-description"><p>Whether LP Management's limited partnership programs are employee welfare benefit plans within the meaning of section 3(1) of ERISA, and, if so, whether the arrangements constitute single-employer group health plans sponsored by the limited partnerships as an "employer."</p> <p><strong>This advisory opinion has been set aside by the U.S. District Court for the Northern District of Texas. <em>Data Marketing Partnership v. Scalia</em>, Case No. 19-800, 2020 WL 5759966 (N.D. Tex. Sep. 28, 2020). The government has appealed the decision and the case is pending before the U.S. Court of Appeals for the Fifth Circuit, Case No. 20-11179.</strong></p> </td> </tr> </tbody> </table> <table class="cols-3 dol-table table table-hover"> <caption> <strong>2019</strong> </caption> <thead> <tr> <th id="view-field-ebsa-document-number-table-column--4" class="views-field views-field-field-ebsa-document-number">AO/ Date/ Reference</th> <th id="view-field-recipient-table-column--4" class="views-field views-field-field-recipient">Recipient</th> <th id="view-field-guidance-description-table-column--4" class="views-field views-field-field-guidance-description">Description of Request</th> </tr> </thead> <tbody> <tr> <td headers="view-field-ebsa-document-number-table-column--4" class="views-field views-field-field-ebsa-document-number"><div><a href="/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/advisory-opinions/2019-01a.pdf ">2019-01A</a></div> <div>07/08/2019</div> <div><div>3(40)</div><div>3(5)</div></div></td> <td headers="view-field-recipient-table-column--4" class="views-field views-field-field-recipient"><p>Alden J. Bianchi<br> Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.<br> One Financial Center<br> Boston, MA 02111</p> </td> <td headers="view-field-guidance-description-table-column--4" class="views-field views-field-field-guidance-description"><p>Whether the Ace Hardware Ace Hardware Corporation Cooperative Group Health Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA that is maintained by a "group or association of employers" within the meaning of section 3(5) of ERISA and whether it is a MEWA that is fully insured within the meaning of sections 3(40) and 514(b)(6)(A) of ERISA.</p> </td> </tr> </tbody> </table> <table class="cols-3 dol-table table table-hover"> <caption> <strong>2018</strong> </caption> <thead> <tr> <th id="view-field-ebsa-document-number-table-column--5" class="views-field views-field-field-ebsa-document-number">AO/ Date/ Reference</th> <th id="view-field-recipient-table-column--5" class="views-field views-field-field-recipient">Recipient</th> <th id="view-field-guidance-description-table-column--5" class="views-field views-field-field-guidance-description">Description of Request</th> </tr> </thead> <tbody> <tr> <td headers="view-field-ebsa-document-number-table-column--5" class="views-field views-field-field-ebsa-document-number"><div><a href="/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/advisory-opinions/2018-01a.pdf ">2018-01A</a></div> <div>11/05/2018</div> <div><div>3(21)(A)</div><div>4975</div></div></td> <td headers="view-field-recipient-table-column--5" class="views-field views-field-field-recipient"><p>J. Spencer Williams<br> Founder, President and CEO<br> Retirement Clearinghouse, LLC<br> 3545 Whitehall Park Drive, Suite 400<br> Charlotte, NC 28273</p> </td> <td headers="view-field-guidance-description-table-column--5" class="views-field views-field-field-guidance-description"><p>This advisory opinion concerns the status of certain parties as fiduciaries within the meaning of section 3(21)(A) of ERISA and section 4975(e)(3) of the Internal Revenue Code as a result of actions undertaken as part of a Retirement Clearinghouse Auto Portability Program designed to help employees consolidate certain small accounts in plans and IRAs when they change jobs.</p> </td> </tr> </tbody> </table> <table class="cols-3 dol-table table table-hover"> <caption> <strong>2017</strong> </caption> <thead> <tr> <th id="view-field-ebsa-document-number-table-column--6" class="views-field views-field-field-ebsa-document-number">AO/ Date/ Reference</th> <th id="view-field-recipient-table-column--6" class="views-field views-field-field-recipient">Recipient</th> <th id="view-field-guidance-description-table-column--6" class="views-field views-field-field-guidance-description">Description of Request</th> </tr> </thead> <tbody> <tr> <td headers="view-field-ebsa-document-number-table-column--6" class="views-field views-field-field-ebsa-document-number"><div><a href="/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/2017-02ac ">2017-02AC</a></div> <div>05/16/2017</div> <div><div>3(40)</div><div>3(5)</div></div></td> <td headers="view-field-recipient-table-column--6" class="views-field views-field-field-recipient"><p>Darcy L. Hitesman<br>Hitesman & Wold<br>12900 – 63<sup>rd  </sup>Avenue North<br>Maple Grove, MN 55369</p></td> <td headers="view-field-guidance-description-table-column--6" class="views-field views-field-field-guidance-description"><p>Whether a sub-group of employer members of a trade association could constitute a “group or association of employers” within the meaning of section 3(5) of ERISA capable of sponsoring a multiple employer plan, and whether a group health plan proposed by the sub-group would constitute a multiple employer welfare arrangement within the meaning of section 3(40) of ERISA.</p> </td> </tr> <tr> <td headers="view-field-ebsa-document-number-table-column--6" class="views-field views-field-field-ebsa-document-number"><div><a href="/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/2017-01a ">2017-01A</a></div> <div>01/13/2017</div> <div><div>3(1)</div><div>3(40)</div></div></td> <td headers="view-field-recipient-table-column--6" class="views-field views-field-field-recipient"><p>Vanessa A. Scott, Esq.<br>Sutherland Asbill & Brennan LLP<br>700 Sixth Street NW, Suite 700<br>Washington, DC 20001-3980</p></td> <td headers="view-field-guidance-description-table-column--6" class="views-field views-field-field-guidance-description"><p>This advisory opinion concerns how the definition of employee welfare benefit plan and the definition of multiple employer welfare arrangement might apply to a program of administrative services.</p> </td> </tr> </tbody> </table> <table class="cols-3 dol-table table table-hover"> <caption> <strong>2015</strong> </caption> <thead> <tr> <th id="view-field-ebsa-document-number-table-column--7" class="views-field views-field-field-ebsa-document-number">AO/ Date/ Reference</th> <th id="view-field-recipient-table-column--7" class="views-field views-field-field-recipient">Recipient</th> <th id="view-field-guidance-description-table-column--7" class="views-field views-field-field-guidance-description">Description of Request</th> </tr> </thead> <tbody> <tr> <td headers="view-field-ebsa-document-number-table-column--7" class="views-field views-field-field-ebsa-document-number"><div><a href="/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/2015-02a ">2015-02A</a></div> <div>10/19/2015</div> <div><div>401(b)</div></div></td> <td headers="view-field-recipient-table-column--7" class="views-field views-field-field-recipient"><p>Nancy S. Gerrie<br> McDermott Will & Emery<br> 227 West Monroe Street<br> Chicago, Illinois 60606-5096</p> <p> </p> </td> <td headers="view-field-guidance-description-table-column--7" class="views-field views-field-field-guidance-description"><p>Whether stop-loss insurance policies purchased by a plan sponsor to manage risk associated with a self-insured contributory welfare plan would constitute plan assets.</p> </td> </tr> <tr> <td headers="view-field-ebsa-document-number-table-column--7" class="views-field views-field-field-ebsa-document-number"><div><a href="/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/2015-01a ">2015-01A</a></div> <div>10/19/2015</div> <div><div>3(1)</div><div>3(4)</div></div></td> <td headers="view-field-recipient-table-column--7" class="views-field views-field-field-recipient"><p>Christopher Chediak<br> Weintraub Tobin<br> 400 Capitol Mall, 11th Floor<br> Sacramento, California 95814</p> </td> <td headers="view-field-guidance-description-table-column--7" class="views-field views-field-field-guidance-description"><p>Whether a long term disability program is an "employee welfare benefit plan" within the meaning of ERISA 3(1) sponsored by the California Law Enforcement Association as an "employees' beneficiary association" within the meaning of ERISA 3(4).</p> </td> </tr> </tbody> </table> <table class="cols-3 dol-table table table-hover"> <caption> <strong>2013</strong> </caption> <thead> <tr> <th id="view-field-ebsa-document-number-table-column--8" class="views-field views-field-field-ebsa-document-number">AO/ Date/ Reference</th> <th id="view-field-recipient-table-column--8" class="views-field views-field-field-recipient">Recipient</th> <th id="view-field-guidance-description-table-column--8" class="views-field views-field-field-guidance-description">Description of Request</th> </tr> </thead> <tbody> <tr> <td headers="view-field-ebsa-document-number-table-column--8" class="views-field views-field-field-ebsa-document-number"><div><a href="/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/2013-05a ">2013-05A</a></div> <div>11/01/2013</div> <div><div>PTE 84-14</div></div></td> <td headers="view-field-recipient-table-column--8" class="views-field views-field-field-recipient"><p>Susan M. Camillo, Esq.<br> Dechert LLP<br> 200 Clarendon Street, 27th Floor<br> Boston, MA 02116-5021</p> </td> <td headers="view-field-guidance-description-table-column--8" class="views-field views-field-field-guidance-description"><p>Whether certain deferred prosecution agreements entered into by an investment manager's affiliate constitute criminal "convictions" for purposes of Section I(g) of PTE 84-14, thereby disqualifying the investment manager from acting as a qualified professional asset manager under PTE 84-14.</p> </td> </tr> </tbody> </table> <nav id="pag1" class="pager pagination" role="navigation" aria-labelledby="pagination-heading"> <span id="pagination-heading" class="visually-hidden">Pagination</span> <ul class="dol-pagination pagination pager__items js-pager__items"> <li class="pager__item is-active"> <a class="page-link" href="?page=0" title="Current page" aria-current="page"> <span class="visually-hidden"> Current page </span>1</a> </li> <li class="pager__item"> <a 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