Prohibited Transaction Exemption 76-11

This document is about the Department of Labor and Internal Revenue Service granting exemptions from the prohibited transaction provisions of the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code for certain transactions involving multiemployer plans and multiple employer plans. The exemptions cover delinquent employer contributions, construction loans, and the provision of office space, administrative services, and goods between multiple employer plans and participating parties. The document outlines the conditions and definitions for these class exemptions to apply.