Advisory Opinion 93-34A

This document is about an advisory opinion from the U.S. Department of Labor regarding whether a Labor-Management Cooperation Trust established under the Labor Management Cooperation Act of 1978 is an employee welfare benefit plan within the meaning of ERISA Section 3(1). The Department concludes that the Trust's governing instruments indicate it was established for purposes that include the provision of benefits described in ERISA Section 3(1), and therefore the Trust constitutes an employee welfare benefit plan under ERISA.