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Text of EBSA Advisory Opinion 2006-04A
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] May 12, 2006 Excerpt: [DOL was asked] for an advisory opinion on behalf of the I.B.E.W. Local 910 Pension Fund ... regarding the application of the fiduciary responsibility provisions of Title I of the Employee Retirement Income Security Act of 1974 (ERISA) to the trustees' amendment of the Local No. 910 I.B.E.W. Pension Plan ... to permit a retroactive contribution to the Fund on behalf of an owner of a corporation that contributes to the Fund as an employer. |
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