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.
| AO/ Date/ Reference | Recipient | Description of Request |
|---|---|---|
|
09/11/1981
3(1) |
Mr. William F. Gleason, Jr. |
Whether the program of salary continuance constitutes a mere payroll practice within the meaning of 29 C.F.R. §2510.3-1(b)(2) rather than an employee welfare benefit plan described in ERISA section 3(1) and, thus, is excluded from coverage by title I of ERISA. |
|
09/09/1981
514 |
Mr. Jon Michael Grogan |
Whether the State of Illinois general interest rate laws are preempted under ERISA section 514. |
|
07/28/1981
|
Ms. Kathleen K.O. Conahan |
Whether the contribution by an employer of an option to a defined benefit plan does not violate section 4975 of the Internal Revenue Code. |
|
08/13/1981
104 |
Lawrence J. Hass, Esquire |
Whether the WCT Plan may distribute certain plan materials by third-class mail without a guarantee of return and forwarding postage and comply with Section 2520.104b-1(b)(1) or ERISA concerning the manner in which materials are distributed to participants and beneficiaries. |
|
08/10/1981
407(d)(3) |
Mr. Hiram Knott |
Whether a money purchase plan which constitutes part of an employee stock ownership plan (ESOP) is an eligible individual account plan for purposes of section 407(b)(1) of the Employee Retirement Income Security Act of 1974 (the Act). |
|
08/10/1981
3(14) |
Mr. Richard A. Naegele |
Whether the proposed loan by the Plan to the Lakeland Medical Center, Inc. (the Medical Center) raises issues under Part 4 of Title I of the Employee Retirement Income Security Act of 1974 (the Act) and section 4975 of the Internal Revenue Code of 1954 (the Code). |
|
08/03/1981
3(2) |
Mr. Alexander Welch |
Whether the Escrow Account is not an employee pension benefit plan within the meaning of section 3(2) of ERISA and is not an employee benefit plan within the meaning of section 3(3) of ERISA, it is not subject to title I of ERISA. |
|
07/24/1981
3(16) 3(32) 4(b)(1) |
Carroll J. Savage, Esq. |
Whether the reporting and disclosure requirements of Part 1 of title I of the Employee Retirement Income Security Act of 1974 (ERISA) apply to the Public Service Electric and Gas Company (PSE & G). |
|
07/24/1981
3(1) 514 |
Ms. Katherine D. Woodruff |
Whether the plans of seven Holiday Inns funded by a trust created by each of the Holiday Inns are employee welfare benefit plans within the meaning of section 3(1) of ERISA. Second, whether section 514 of ERISA preempts the procedural requirements of the Florida Department of Insurance (Insurance Department) which calls for a predetermination by the Department of Labor (the Department) that an employee benefit plan is subject to ERISA. |
|
07/21/1981
403( c) 403(a) 404(a) 514 |
Mr. L. Gerald Roach |
Whether the Credit Union is an employee organization within the meaning of section 3(4) of ERISA, and whether the group legal services program is an employee welfare benefit plan within the meaning of section 3(1) of ERISA |