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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**1990**
AO/ Date/ Reference	Recipient	Description of Request
1990-22A 06/15/1990 3(40) 514(b)	Maxine Manor, CPIW Senior Investigator Oregon Department of Insurance and Finance 21 Labor and Industries Building Salem, Oregon 97310	Whether The Derby Association Trust, Inc. (the Trust) is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of title I of ERISA, and whether the preemption provisions of section 514 of that title preempt state regulation of the Trust.
1990-21A 06/15/1990 3(40) 514(b)	Ms. Suetta W. Dickinson Kentucky Department of Insurance P.O. Box 517 Frankfort, Kentucky 40602	Whether the Group Rental Insurance Plan Medical Trust (the Trust) is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of title I of ERISA.
1990-20A 06/15/1990 4975 4975( c)(1)(A)	Mr. Scott Morris Foley & Lardner First Wisconsin Center 777 East Wisconsin Avenue Milwaukee, Wisconsin 53202-5367	Whether purchases of stock of the Regis Group Incorporated (Regis) by various self-directed individual retirement accounts for which Robert W. Baird & Co. Incorporated (Baird), a wholly owned subsidiary of Regis, is the prototype sponsor is prohibited under the prohibited transaction provisions of section 4975 of the Internal Revenue Code of 1986 (the Code).
1990-19A 06/15/1990 3(1) 3(4) 3(40) 3(5)	R. Terry Butler, Esq. Office of Legal Services Department of Insurance and Treasurer State of Florida 413-B Larson Building Tallahassee, Florida 32399-0300	Whether the Alarm Association of Florida Health and Welfare Benefit Plan (the Plan) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and whether the preemption provisions of section 514 of that title preempt state regulation of the Plan.
1990-18A 06/14/1990	Mr. J. Scott Kyle Texas State Board of Insurance 1110 San Jacinto Austin, Texas 78701-1998	Whether MDPEBP is an employee benefit plan covered by title I of ERISA and whether the ability of the State of Texas to regulate MDPEBP is preempted by ERISA section 514(b)(6)(A).
1990-17A 06/25/1990	Mr. David J. Cartano Barton, Klugman & Oetting 333 South Grand Avenue, 37th Floor Los Angeles, California 90071-1599	Whether the Employee Stock Purchase Plan provides retirement income or result in a deferral of income to termination of employment or beyond, and would be considered a pension plan within the meaning of section 3(2)(A) of ERISA.
1990-16A 05/31/1990 606	Mr. William A. Harding Heron, Burchette, Ruckert & Rothwell 500 The Atrium 1200 N Street P.O. Box 82028 Lincoln, Nebraska 68501	Whether a plan administrator, under certain circumstances, can be relieved of the notification requirements of the health care continuation provisions of Part 6 of title I, which were originally enacted by title X of the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA).
1990-15A 05/14/1990 3(40) 514(b)	Ms. Sandra Milburn Texas State Board of Insurance 1110 San Jacinto Austin, Texas 78701-1998	Whether the Continental Association of Resolute Employers Trust (CARE Trust) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and whether the CARE Trust is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of that title.
1990-14A 05/08/1990 301(a)(3) 401(a)(1)	Mr. Arnold J. Zurcher, Jr. Cadwalader, Wickersham & Taft 100 Maiden Lane New York, NY 10038	Whether Title I of the Employee Retirement Income Security Act (ERISA) applies to a nonqualified plan of deferred compensation which CSX proposes to adopt and maintain primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees.
1990-13A 05/10/1990	Mr. John P. Gallagher Schubert, Bellwoar, Mallon & Walheim 1330 Two Penn Center Plaza Philadelphia, Pennsylvania 19102-1890	Whether several employee benefit plans for individuals employed at the Gwynedd Mercy College constitute church plans within the meaning of section 3(33) of title I of ERISA and, accordingly, whether the plans are excluded from the requirements of title I of ERISA by section 4(b)(2) thereof.