Opinion ID: 165803
Heading Depth: 4
Heading Rank: 3

Heading: Regulatory Interpretations.

Text: 44 Next, the Department of Labor's guidance with respect to ERISA's definition of fiduciary makes clear that persons who have no power to make any decisions as to plan policy, interpretations, practices or procedures, but instead who perform only administrative or ministerial functions related to the plan, are not fiduciaries under ERISA § 3(21)(A). 29 C.F.R. § 2509.75-8 at D-2. The question, then, is whether the Lunas' obligation to make contributions under the CBA is more akin to a plan administrator's ability to make decisions as to plan policy, practices, or procedures, or whether it is closer to non-fiduciary ministerial functions. In our view it is the latter. Ministerial functions include, among other things, the [c]ollection of contributions and application of contributions as provided in the plan. Id. This ministerial function closely resembles the Lunas' obligation to make plan contributions according to the dictates of the CBA. 45