Summary
Advisory Opinion 2026-02A, the agency's first since May, addresses a health trust sponsored by an association of NAPA auto parts stores and repair centers covering more than 3,500 employees. EBSA concluded the participating employers could, at least in form, constitute a bona fide employer group under ERISA section 3(5), so the arrangement could be a single multiple employer plan. Whether the employers control the program in substance is an inherently factual question the opinion declines to decide. The letter confirms the trust is a MEWA and reserves judgment on fully insured status because the insurance contracts were not examined, while noting that nothing in the submission suggested the plan would fail that test if the insurer keeps first line responsibility for all claims. The opinion follows the path marked by Advisory Opinion 2024-02A for association coverage run through an employer controlled trust.