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
1986-12A 03/19/1986	Mr. Richard D. Belford Donovan, Leisure, Newton & Irvine 30 Rockefeller Plaza New York, NY 10112	Whether certain extensions of credit in connection with securities transactions involving PaineWebber, Inc. and employee benefit plans covered by Title I of ERISA, and H.R. 10 plans and individual retirement accounts which are not covered by Title I or ERISA meet the conditions of the exemption contained in of Part V of Prohibited Transaction Exemption 75-1 (40 FR 50845, October 31, 1975) (PTE 75-1)
1986-11A 02/27/1986	Eugene C. Pridgen, Esq. Kennedy Covington Lobdell & Hickman 3300 NCNB Plaza Charlotte, NC 28280	Whether certain real estate transactions by the United Systems Employee Retirement Plan (the “Plan) or the Real Estate Fund (the “Fund”) of NCNB National Bank of North Carolina do not constitute prohibited transactions under section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) whether certain entities are parties-in-interest, as defined in section 3(14) of ERISA, of the Plan or the Fund, and whether and that Mr. Robert L. Jones is a fiduciary within the meaning of section 3(21)(A) of ERISA.
1986-10A 02/18/1986	Mr. Mark S. Wintner Stroock & Stroock & Lavan 7 Hanover Square New York, New York 10004-2594	Whether the City Employees Union Local 237 International Brotherhood of Teamsters Training and Educational Fund is excluded from coverage under title I of ERISA by section 4(b)(1) as a "governmental plan" within the meaning of section 3(32) of title I of ERISA.
1986-09A 02/14/1986	Mr. Mark G. Heacox Account Executive Wittner Hanahan & Peck, Inc. P.O. Box 57128 St. Petersburg, Florida 33701-7128	Whether the ACE Auto Parts Company, Inc. Employee Benefit Plan meets the requirements of the limited exemption for annual reporting by unfunded and certain insured plans pursuant to 29 C.F.R. §2520.104-44.
1986-08A 02/03/1986	Mr. Joseph J. Jankowski Hutt, Berkow & Jankowski Park Professional Building 459 Amboy Avenue P.O. Box 648 Woodbridge, New Jersey 07095	Whether the Insurance Trust of the New Jersey Builders Association is an "employee welfare benefit plan" within the meaning of section 3(1) of title I of ERISA.
1986-07A 02/03/1986	Mr. William Stix Attorney at Law 230 South Bemiston Street Suite 410 St. Louis, Missouri 63105	Whether the St. Louis Police Relief Association's program of benefits is excluded from ERISA title I coverage by ERISA section 4(b)(1) as a governmental plan defined in ERISA section 3(32).
1986-06A 02/03/1986	Mr. J. Paul Jacobson Quarles & Brady 780 North Water Street Milwaukee, Wisconsin 53202-3589	Whether a benefit program provided by the Firemen Relief Association of the City of Milwaukee is a governmental plan within the meaning of section 3(32) of title I of ERISA and therefore is exempt from coverage under that title pursuant to section 4(b)(1) of title I of ERISA.
1986-05A 01/21/1986	Mr. Daniel B. Stone Ivins, Phillips & Barker 1700 Pennsylvania Avenue, N.W. Washington, D.C. 20006	Whether a state law relating to state and municipal taxation of "elective deferrals" of income by participants of plans qualified under section 401(K) of the Internal Revenue Code does not "relate to" an employee benefit plan within the meaning of section 514(a) of ERISA and is therefore not preempted by ERISA.
1986-04A 01/21/1986	Mr. John P. Gallagher Schubert, Bellwoar, Mallon & Walheim 1330 Two Penn Center Plaza Philadelphia, Pennsylvania 19102-1890	Whether the Retirement Income Plan for the employees of the Sisters of Mt. St. Joseph Convent, Chestnut Hill, is a church plan within the meaning of section 3(33) of title I of ERISA and, accordingly, whether it is excluded from coverage under title I of ERISA by section 4(b)(2) of title I of ERISA.
1986-03A 01/13/1986	Mr. John P. Gallagher Schubert, Bellwoar, Mallon & Walheim 1330 Two Penn Center Plaza Philadelphia, Pennsylvania 19102-1890	Whether the Merion Mercy Academy Defined Benefit Plan, which is established for for the benefit of lay employees of Merion Mercy Academy; the Convent of the Sisters of Mercy at Merion, Pennsylvania; McAuley Convent; and Waldron Academy, is a church plan within the meaning of section 3(33) of title I of ERISA and, accordingly, whether it is excluded from coverage under title I of ERISA.