"Open" multiple employer plans after Advisory Opinion 2012-04A: an assessment

In Advisory Opinion 2012-04A, the Department of Labor (DOL) for the first time issued an explicit ruling that an "open" multiple employer plan (an Open MEP) is not a single employee benefit pension plan under the Employee Retirement Income Security Act of 1974 (ERISA), but a group of singl...

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Veröffentlicht in:	Journal of pension benefits 2012-09, Vol.20 (1), p.17
Hauptverfasser:	Reish, Fred, Ashton, Bruce, Waldbeser, Joshua
Format:	Artikel
Sprache:	eng
Schlagworte:	Associations Employee benefits Employees Employers ERISA Multiemployer pension plans Opinions Pension plans Political activity Political aspects Retirement plans Small business
Online-Zugang:	Volltext
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