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 |
---|---|---|
07/02/2001
3(32) |
Alan B. Cabral, Esq. |
Application of the definition of "governmental plan" in Sec. 3(32) of ERISA. |
06/01/2001
206(d)(3) |
Lee Sapienza |
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 |
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. |
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 |
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 |
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. |
The application of Title I of ERISA to the payment by plans of expenses relating to tax-qualification. See hypothetical examples. |
AO/ Date/ Reference | Recipient | Description of Request |
---|---|---|
11/15/2000
PTE 84-24 |
Stephen M. Saxon, Esquire |
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 |
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 |
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. |