But as Linux use grows to support cloud computing, as well as high availability and high performance enterprise computing, companies need a neutral source for acquiring and sustaining skills in these areas. The Linux Foundation will provide vendor-neutral, technically advanced training in Linux system administration, networking, security and cloud computing.
While there are a variety of enterprise Linux training programs in existence, The Linux Foundation is expanding its program to train enterprises that have technology as the core strategy of their businesses and are optimizing Linux and open source for competitive advantage. The Linux Foundation is a nonprofit consortium dedicated to fostering the growth of Linux. Founded in , the organization sponsors the work of Linux creator Linus Torvalds and promotes, protects and advances the Linux operating system by marshaling the resources of its members and the open source development community.
The Linux Foundation provides a neutral forum for collaboration and education by hosting Linux conferences, including LinuxCon , and generating original Linux research , Linux videos and content that advances the understanding of the Linux platform. A graduation ceremony that serves to congratulate graduates on their achievements and encourage them on their future endeavors may support the training objectives of the plan by establishing an incentive and goal for participants to successfully complete the program.
Similarly, since the purpose of the apprenticeship or training program is to enroll and train eligible individuals, like many other educational enterprises, apprenticeship and training programs often have outreach programs to increase awareness of the program and encourage participation by eligible individuals.
Certification requirements for apprenticeship and training programs may include outreach and recruitment efforts, such as a distributing information about the nature of programs, program admission requirements, current apprenticeship or training opportunities, sources of applications for the program, b publishing advertisements in newspapers circulated in the general areas in which the program operates, c participating in workshops conducted by employment service agencies, school districts, and community-based organizations, and d cooperating with local school districts and vocational education systems to increase awareness of the program.
See, e. In fact, some apprenticeship or training programs, such as painting and sheet metal fabrication programs, may use construction and maintenance of signs, displays, and billboards regarding the program as part of their training operations.
Thus, in light of these characteristics of apprenticeship and training plans, we would not treat the plan's payment of expenses associated with a modest graduation ceremony attended by graduating apprentices, family, plan officials, and other persons connected with the program or industry outreach, including light refreshments, as an impermissible use of plan assets provided: a the amount of the expense is modest in relationship to the plan's assets; b the expenses were approved in accordance with internal accounting, recordkeeping, and administrative controls designed to prevent inappropriate, excessive, or abusive expenditures of plan assets; and c the expenses were for costs of the ceremony.
For example, we generally would not view a graduation dinner for all attendees, valet parking, or payments for travel or hotel accommodations for graduating apprentices or guests as permissible plan asset expenses. Similarly, we believe that certain outreach expenses related to the program can be paid for by the apprenticeship and training plans consistent with ERISA's fiduciary requirements.
Here again, the expenses must be for marketing or promotion of the apprenticeship or training program itself e. For example, t-shirts provided to apprentices bearing the logo of the apprenticeship or training program may be appropriate plan expenses if the expense is modest and the t-shirts are not purchased from parties in interest in prohibited transactions. Conversely, tickets to sporting and other entertainment events for apprentices, plan officials, trustees, and contributing employers would generally be unreasonable plan expenses.
Finally, we cannot think of a situation where the expenditure of plan assets on donations to favored charities or other causes would be permissible. In every instance, the fiduciary must thoughtfully ensure that the plan's assets are being efficiently used to promote the plan's training mission. We understand apprenticeship and training plans established as a tax-exempt entity under the Internal Revenue Code have argued that any expense that would be permissible under its tax exemption should be permissible under ERISA.
Thus, the fact that a non-ERISA tax-exempt education institution may pay for a particular expense or may pay a particular amount for a graduation ceremony, for example, would not itself justify a fiduciary paying for the same expense or paying the same amount for an apprenticeship training plan graduation expense.
Rather, as noted above, investigators should address such expenses on a case-by-case basis taking into account the unique benefit characteristics of apprenticeship and training plans but be guided by ERISAs exclusive purpose fiduciary rule.
That is, investigators should evaluate whether specific goods or services are reasonable expenses of administering an apprenticeship or training plan that provide benefits in the form of on-the-job and classroom instruction plus materials to apprentices. For example, modest meals provided by the plan for attendees at instruction programs, in some cases, may be reasonable expenses closely associated with providing training benefits under the plan.
Regional Office experience also suggests that potential violations may be more prevalent in apprenticeship and training plans that lack written expense policies and internal controls. These abuses include lack of oversight of plan vehicles, equipment, and other inventory; unreasonable instructor salaries and bonuses; employee meal stipends that are excessive or not reasonably related to the provision or promotion of the plan's training program; and payments for staff holiday parties, flowers, and donations to charitable, non-profit organizations, scholarship and memorial funds.
Moreover, ERISA plan fiduciaries, as a matter of general prudence, should establish and implement adequate internal accounting, recordkeeping, and administrative controls designed to prevent inappropriate, excessive, or abusive expenditures of plan assets. As in any other case, investigators should consider citing fiduciaries with a section a 1 D violation if they fail to follow a plan's written expense policy. Regional Offices should also require the plan to establish written plan expense policies and implement appropriate internal controls when violations are identified as part of the correction process.
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