Advisory Opinions

Requests for interpretations and other rulings under Title 1 of ERISA are handled by the Office of Regulations and Interpretations under the provisions established by ERISA Procedure 76-1. The office answers inquiries from individuals and organizations in the form of advisory opinions, which apply the law to a specific set of facts, or information letters, which merely call attention to well established principles or interpretations.

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**1986**
AO/ Date/ Reference	Recipient	Description of Request
1986-22A 09/09/1986	Mr. Steven Bloom Kaplan, Sicking & Bloom, P.A. 1675 Palm Beach Lakes Blvd. Suite 200 Forum III West Palm Beach, Florida 33401	Whether the West Palm Beach Firefighters Benefit Fund is a "governmental plan" within the meaning of section 3(32) of title I of the Employee Retirement Income Security Act of 1974 (ERISA)and is, therefore, excluded from coverage under title I of ERISA pursuant to section 4(b)(1) thereof.
1986-21A 08/29/1986 404(a) 405 406(b)	Mr. John J. Cleary Goodwin, Procter & Hoar Exchange Place Boston, MA 02109	Whether the payment of incentive compensation to Batterymarch Financial Management by employee benefit plans will not result in a violation of section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) or section 4975 of the Internal Revenue Code of 1954.
1986-20A 08/29/1986 404(a) 405 406(b)	Mr. Charles B. Schaffran Shulte, Roth & Zabel 900 Third Avenue New York, NY 10022	Whether the payment of incentive compensation to BDN Advisers, Inc. by employee benefit plans will not result in a violation of section 406(b) of the Employee Retirement Income Security Act of 1974 (ERISA) or section 4975 of the Internal Revenue Code of 1954.
1986-19A 08/22/1986	Mr. John P. Gallagher Schubert, Bellwoar, Mallon & Walheim 1330 Two Penn Center Plaza Philadelphia, Pennsylvania 19102-1890	Whether the St. Agnes Medical Center Defined Benefit Pension Plan and Welfare Benefit Plans constitute church plans within the meaning of section 3(33) of title I of ERISA and, accordingly, whether they are excluded from coverage under title I of ERISA pursuant to section 4(b)(2) of ERISA.
1986-18A 06/10/1986	Mr. James D. Kemper Ice Miller Donadio & Ryan One American Square Box 82001 Indianapolis, Indiana 46282-0002	Whether employee benefit plans established and maintained for the employees of St. Francis Hospital, Beech Grove, Indiana, by the Eastern Province of the Congregation of the Sisters of St. Francis of Perpetual Adoration constitute church plans within the meaning of section 3(33) of title I of ERISA.
1986-17A 04/28/1986	Mr. Paul S. Berger Ms. Marian S. Block Arnold & Porter 1200 New Hampshire Avenue, N.W. Washington, D.C. 20036	Whether certain fees paid to insurance brokers by insurance companies calculated on the aggregate value of certain classes of insurance policies placed or retained in one year must be reported on Schedule A of the Annual Return/Report Form 5500.
1986-16A 04/10/1986	Mr. Mark D. Roth General Counsel American Federation of Government Employees 1325 Massachusetts Avenue, N.W. Washington, D.C. 20005	Whether the American Federation of Government Employees Union Leader Support Fund Plan is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.
1986-15A 03/31/1986	Mr. Carl J. Bender, Jr. Chief Executive Officer Waterman Medical Center 116 E. MacDonald Avenue P.O. Box B Eustis, Florida 32727-0377	Whether the Waterman Medical Center Employee Benefit Plan is an employee welfare benefit plan covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA).
1986-14A 03/26/1986	Mr. Lynn A. Arnhold Corporate Counsel Pension and Group Services, Inc. The Haymarket, Suite 400 161 East Michigan Avenue Kalamazoo, Michigan 49007-3932	Whether the application of the annual reporting requirements under the Employee Retirement Income Security Act of 1974 (ERISA) require certain types of "fees" be reported in item 12 of the Form 5500.
1986-13A 03/21/1986	H. Colin McBride, Esq. Senior Counsel R. J. Reynolds Industries, Inc. Winston-Salem, NC 27102	Whether an employee pension benefit plan which Sea-Land has established for its employees constitutes an eligible individual account plan under section 407(d)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), and, therefore, is exempt from the limitations on the acquisition and holding of qualifying employer securities as provided in ERISA section 407(b)(1).