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.

Data Dictionary

2001
AO/ Date/ Reference Recipient Description of Request
07/02/2001
3(32)

Alan B. Cabral, Esq.
Seyfarth, Shaw, Fairweather & Geraldson
One Century Plaza, Suite 3300
2029 Century Park East
Los Angeles, California 90067-3063

Application of the definition of "governmental plan" in Sec. 3(32) of ERISA.

06/01/2001
206(d)(3)

Lee Sapienza
Chief, Bureau of Policy and Planning
Division of Child Support Enforcement
Office of Temporary and Disability Assistance
40 North Pearl Street
Albany, NY 12243-0001

Application of ERISA Sec. 206(d)(3) to income withholding notices issued by DSCE or a county child support enforcement agency operating under DSCE guidelines.

06/01/2001
403
404
406

Denise M. Clark
Feder & Semo, P.C.
1350 Connecticut Avenue, NW, Suite 600
Washington, DC 20036

Application of ERISA Secs. 403, 404 and 406 to an amendment to provide for the payment of certain federal tax obligations that arise as a result of the Fund’s provision of domestic partner coverage and an additional gross-up benefit to participants who elect domestic partner coverage.

03/22/2001
3(1)
3(5)

John E. Mossberg, Esq.
Reinhart, Boerner, Van Deuren
Norris & Rieselbach, S.C.
1000 North Water Street
P.O. Box 514000
Milwaukee, Wisconsin 53203-3400

Whether the subject plan is maintained by a "group or association of employers" for purposes of the definition of "employer" in Sec. 3(5) of ERISA.

02/15/2001
3(2)

Theodore R. Groom
Groom Law Group
1701 Pennsylvania Ave., NW
Washington, D.C. 20006-5893

Whether certain individual retirement annuities and tax deferred annuities that are otherwise exempt from coverage under Title I of ERISA by virtue of DOL regulations at 29 CFR 2510.3-2(d) and (f) would remain exempt if the employer as the contract holder (1) votes on the proposed plan of demutualization and (2) selects an allocation method for distributing the demutualization proceeds among the employees covered under the group contract. See also Information Letter to Theodore R. Groom dated 02/15/01.

02/15/2001
3(21)

Theodore R. Groom
Groom Law Group
1701 Pennsylvania Ave., NW
Washington, D.C. 20006-5893

Application of the definition of a "fiduciary" in certain circumstances relating to the allocation of demutualization proceeds. See also Information Letter to Theodore R. Groom dated 02/15/01.

01/18/2001
403
404

Mr. Carl J. Stoney, Jr.
Crosby, Heafey, Roach & May
Two Embarcadero Center, Suite 2000
San Francisco, California 94111-4106

The application of Title I of ERISA to the payment by plans of expenses relating to tax-qualification. See hypothetical examples.

2000
AO/ Date/ Reference Recipient Description of Request
11/15/2000
PTE 84-24

Stephen M. Saxon, Esquire
Groom Law Group
1701 Pennsylvania Avenue, NW
Washington, DC 20006-5893

Concerning the application of PTE 84-24 to transactions involving certain individual retirement annuities offered by TIAA-CREF.

10/15/2000
3(1)

Roderick A. DeArment
Covington & Burling
1201 Pennsylvania Avenue, NW
P.O. Box 7566
Washington, DC 20044-7566

Regarding the applicability of Title I of the ERISA to the UTU’s Job Benefit Fund/Income Security Program, specifically, that the JBF/ISP is not an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA.

10/24/2000
401(c )

Mr. David McDaniel
Ernst & Young
600 Peachtree Street, Suite 2800
Atlanta, Georgia 30308-2215

Regarding the applicability of Title I of ERISA. Specifically, whether the Authority's East Alabama Medical Center Financial Security Plan and its East Alabama Medical Center TSA Thrift Plan are governmental plans, and, therefore excluded by §4(b)(1) from coverage under Title I.