Department of Labor Pension and Welfare Benefits Administration Advisory Opinion 95-01A

This document is about a Department of Labor advisory opinion on whether the Pennsylvania Division, Horsemen's Benevolent & Protective Association Health Benefit Plan is an employee welfare benefit plan under ERISA Section 3(1) or a multiple employer welfare arrangement under ERISA Section 3(40). The opinion concludes that the plan is a multiple employer welfare arrangement and not an employee welfare benefit plan under ERISA.