"[U]nder the Department's Pathway 1 sub-regulatory guidance, and assuming that the Plan is adopted and operated as described in this letter, [Ace Hardware Corporation, its subsidiaries, and those of its 2,700 retail owners who employ at least one common law employee] would, at least in form, constitute a bona fide employer group or association in relation to the Plan for purposes of ERISA section 3(5), and the Plan would, at least in form, constitute an AHP that is an employee welfare benefit plan for purposes of Title I of ERISA.... It is also the Department's view ... that the Plan would be a MEWA within the meaning of section 3(40) of ERISA."  MORE >>