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[Official Guidance]
1/25/2006: Text of DOL Advisory Opinion 2005-25A (Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL])
"[DOL was asked] whether the 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."
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