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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**1983**
AO/ Date/ Reference	Recipient	Description of Request
1983-54A 10/21/1983 3(32) 4(b)(1)	Mr. David Butler Holland & Hart Suite 2900 555 Seventeenth Street Denver, Colorado 80201	Whether benefit plans for employees of the Western Interstate Commission for Higher Education are governmental plans within the meaning of section 3(32) of ERISA and, that section 4(b)(1) of ERISA excludes the plans for its employees from coverage under title I of ERISA.
1983-53A 10/14/1983 3(1) 3(4) 3(40) 3(5) 514	Mr. Gerald T. Hart Ausley, McMullen, McGehee, Carothers & Proctor P.O. Box 391 Tallahassee, Florida 32302	Whether the Florida Home Builders Health Benefit Trust which provides self-funded, health, and accident benefits with stop-loss coverage to employees of member firms of the Florida Home Builders Association is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.
1983-52A 10/05/1983 406(b)(1) 406(b)(2) 408(b)(2)	Thomas F. Finch, Esquire McDermott, Will & Emery 111 West Monroe Street Chicago, Illinois 60603	Whether the provision of investment management services by Kemper Financial Services to the Master Trust comprised of the assets of plans maintained by Lumbermens Mutual Casualty Company and certain of its affiliated corporations, which includes 54 percent of the outstanding stock of Kemper Corporation, does not constitute a prohibited transaction under section 406 of ERISA.
1983-51A 09/21/1983 3(17) 401(b)(2)	Lawrence J. Hass Groom and Nordberg, Chartered 1775 Pennsylvania Avenue, N.W. Suite 700 Washington, D.C. 20006	Whether assets held by insurance companies in certain separate accounts that are maintained solely in connection with fixed contractual obligations of an insurance company are not plan assets for purposes of Title I of the Employee Retirement Income Security Act of 1974 (ERISA).
1983-50A 10/03/1983 3(1) 3(4)	Mr. Mark S. Lewis Underhill & Associates Attorneys at Law 214 Third Avenue, North Nashville, Tennessee 37201	Whether the Religious Employees Health Care Trust is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and therefore is covered by title I of ERISA.
1983-49A 09/30/1983 3(1) 3(5)	Mr. John E. Featherson President Mid America Trust Administrators, Inc. 9202 N. Meridian Street, Suite 160 Indianapolis, Indiana 46260	Whether the Owner-Operator Group Trust Health Plan is an employee welfare benefit plan within the meaning of ERISA section 3(1) and therefore exempt under ERISA section 514(b)(2)(B) from treatment as an "insurance company or other insurer. "
1983-48A 09/14/1983 3(1) 3(5)	Mr. R. Dean Conlin Lord, Bissell & Brook 115 South LaSalle Street Chicago, Illinois 60603	Whether the Banks of Illinois Insurance Trust, which enables National and state chartered banks and their service corporations in the State of Illinois who are members of three bank trade associations to provide their employees life, health, dental and long-term disability benefits, is an "employee welfare benefit plan" as defined by section 3(1) of ERISA.
1983-47A 09/13/1983 3(2)	Mr. Harold J. Bagley Law Department Northern States Power Company 414 Nicollet Mall Minneapolis, Minnesota 55401	Whether the severance benefits provided by Northern States Power Company constitute an employee welfare benefit plan within the meaning of section 3(1) of ERISA and not an employee pension benefit plan within the meaning of section 3(2) of ERISA.
1983-46A 09/08/1983 3(1) 3(2) 3(3)	Mr. Theodore M. Forbes, Jr. Gambrell & Russell 4000 First Atlanta Tower Atlanta, Georgia 30383	Whether an Investment Bonus Agreement collectively bargained between Eastern Air Lines, Inc. and the International Association of Machinists and Aerospace Workers, District 100 is not an employee benefit plan within the meaning of section 3(3) of title I of ERISA.
1983-45A 08/26/1983 408(b)(1) 408(b)(2)	John M. Vine, Esq. Philip L. O’Donoghue, Esq. Covington & Burling Post Office Box 7566 Washington, D.C. 20044	Whether the furnishing of goods and services by a United Technologies Corporation (UTC) subsidiary for the repair and maintenance of real property acquired by the Plans maintained by UTC and its subsidiaries is not prohibited by section 406(a) of ERISA where the arrangements for the goods and services are made by a tenant under an absolute-net lease for the property and where the lease requires the tenant to repair and maintain the property; whether services necessary for the maintenance and repair of real property investments that the Plans may acquire qualify as "services necessary for the establishment or operation of the plan …" within the meaning of section 408(b)(2) of ERISA and 29 CFR 2550.408b-2(b); and whether arrangements made with a UTC subsidiary by a tenant under an absolute-net lease or by an independent property manager for maintenance or repair of real property investments of the Plans are not prohibited by section 406(b) of ERISA.