Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
Nova 401(k) Associates
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|Text of DOL Advisory Opinion 2004-01A: Governmental Plan Definition|
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
Feb. 5, 2004
"[I]t appears that the Health Fund and Paraprofessional Fund were established and are maintained pursuant to collective bargaining between the School Committee and the Union. The School Committee has the authority to substantially participate in the discretionary administration of the Health Fund and Paraprofessional Fund by reason of its power to appoint three trustees to the board of trustees of each Fund."
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