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Coverage

  • Opinion Letter 89-09

    Plan does not meet Title IV coverage exemption since activities covered by the plan were off-reservation commercial activities carried on for profit.

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  • Opinion Letter 77-139

    A plan with a participant who is the sole stockholder meets the Substantial Owner exemption from plan coverage under Title IV.

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  • Opinion Letter 78-1

    Church plan status is determined by the IRS, must get an IRS ruling on church plan status.

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  • Opinion Letter 77-171

    Funds contributed to a plan whether paid directly by the local union maintaining it or indirectly through deductions from membership dues are employer contributions and the plan is covered under Title IV

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  • Opinion Letter 81-16

    A retirement arrangement is not covered plan under Title IV because it is not tax qualified.

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  • Opinion Letter 78-26

    Plan maintained by a Council created by a state statute meets the Governmental plan coverage exemption.

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  • Opinion Letter 74-05

    Profit sharing plan is an Individual account plan which is exempt from coverage under Title IV.

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  • Opinion Letter 75-20

    Licensed veterinarians are “licensed practitioners of the healing arts” for purposes of the Professional Service Employer plan exemption.

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  • Opinion Letter 75-106

    Plan is not an Individual account plan because it does not provide for individual accounts for each participant. Plan is covered under Title IV.

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