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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**1997**
AO/ Date/ Reference	Recipient	Description of Request
1997-04A 02/07/1997 3(33)	Ms. Anne E. Moran Miller & Chevalier 655 Fifteenth Street, N.W. Suite 900 Washington, D.C. 20005-5701	Whether the St. Margaret Mercy Healthcare Centers, Inc. Medical and Dental Plan for Employees and Amended Employees Retirement Plan are "church plans," as defined in ERISA section 3(33), and therefore excluded from coverage by ERISA section 4(b)(2).
1997-03A 01/23/1997 403(c )(1) 404(a)(1)(A)	Mr. Samuel Israel Cohen, Primiani & Foster 2029 Century Park East Suite 480 Los Angeles, CA 90067	Whether various fees and expenses for services engaged by the Insurance Commissioner of the State of California in connection with terminating a plan would be appropriate expenses of the plan; and also whether the amendment of a plan to allow it to pay expenses would be an appropriate and permissible amendment.
1997-02A 01/06/1997 3(32) 4(b)(1)	Mr. Russell A. Hollrah Littler, Mendelson, Fastiff, Tichy & Mathiason 1225 "I" Street, N.W., Suite 1000 Washington, D.C. 20005	Whether the California State University, Hayward Foundation, Inc. may contract with the California Public Employees' Retirement System (CalPERS) to provide for the participation of its employees as members without affecting the status of CalPERS as a “governmental plan” under ERISA section 3(32).
1997-01A 01/06/1997 3(33)	Ms. Helen M. Morrison McDermott, Will & Emery 227 West Monroe Street Chicago, IL 60606-5096	Whether the ServantCor Corporate Retirement Plan and certain welfare benefit plans maintained by ServantCor are "church plans," as defined in ERISA section 3(33), and therefore excluded from coverage by ERISA section 4(b)(2).

**1996**
AO/ Date/ Reference	Recipient	Description of Request
1996-26a 12/04/1996 401(b)	Mr. Jacob I. Friedman Proskauer Rose Goetz & Mendelsohn 1585 Broadway New York, NY 10036	Request for guidance concerning the determination of venture capital operating company status under 29 C.F.R. §2510.3-101.
1996-25A 10/31/1996 3(40)	Mr. Harvey A. Kurtz Foley & Lardner Firstar Center 777 East Wisconsin Avenue Milwaukee, Wisconsin 53202-5367	Whether the Health Care Provider Benefit Plans, Inc. Fringe Benefit Welfare Plan is established and maintained by a "group or association of employers" within the meaning ERISA section 3(5) and whether it is an “employee welfare benefit plan” within the meaning of ERISA section 3(1).
1996-24A 10/31/1996 3(33)	Ms. Michele Berman Golkow Ballard Spahr Andrews & Ingersoll 1735 Market Street, 51st Floor Philadelphia, PA 19103-7599	Whether the Moorestown Friends School Pension Plan is a “church plan”, as defined in ERISA section 3(33), and therefore excluded from ERISA Title I coverage by ERISA section 4(b)(2).
1996-23A 10/23/1996 401(b)	Mr. Edwin M. Jones Bentley, Mosher, Babson & Lambert, P.C. 20 Dayton Avenue P.O. Box 788 Greenwich, Connecticut 06836-0788	Whether an employee benefit plan's investment in certain "pass-through certificates" representing interests in a trust would constitute "equity interests," as that term in used in the plan assets regulation (29 C.F.R. 2510.3-101) under ERISA.
1996-22A 10/07/1996 3(32)	Mr. John M. Griggs Executive Director Kentucky Association of Counties 380 King's Daughters Drive Frankfort, KY 40601	Whether the status of the County Employees' Retirement System (CERS) as a “governmental plan” within the meaning of ERISA section 3(32) and ERISA section 4(b)(1) would be adversely affected if employees of Kentucky Association of Counties were permitted to participate in CERS.
1996-21A 09/30/1996 3(32)	Mr. Dennis E. Valentine Brauer, Buescher, Valentine, Goldhammer & Kelman, P.C. 1563 Gaylord Street Denver, Colorado 80206	Whether the City of Aurora Employees' Health Fund is excluded from Title I of ERISA as a “governmental plan” within the meaning of ERISA section 3(32).