"This is in response to your request for an advisory opinion on behalf of the Northeast Ohio Carpenters' Joint Apprenticeship and Training Trust Fund (the Fund). Specifically, you ask whether the Fund would engage in a prohibited transaction under section 406 of the Employee Retirement Income Security Act of 1974, as amended, (ERISA) if it retained and compensated, for the purpose of constructing an addition to the Fund's training facility, a general contractor or subcontractor that employs or is owned by a plan fiduciary."  MORE >>