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 |
|---|---|---|
|
10/04/2000
401(c ) |
Stephen M. Saxon, Esq. |
Regarding the definition of a "Transition Policy" contained in the Department of Labor regulation at 29 C.F.R. 2550.401c-1(h)(6). |
|
09/22/2000
3(32) |
Mr. Vincenzo Oliveto |
Concerning the status of the Firefighters’ Variable Supplements Fund under Title I of ERISA. Specifically, that the VS Fund is a "governmental plan" within the meaning of section 3(32) of ERISA, and, therefore, is excluded from ERISA Title I coverage pursuant to section 4(b)(1) of ERISA. |
|
07/27/2000
4975 ( c)(1) |
Hugh Janow |
Whether allowing the owner of an IRA to direct the IRA to invest in a limited partnership, in which relatives and the IRA owner in his individual capacity are partners, will violate section 4975 of the Code. |
|
07/12/2000
206(d)(3) |
Gail Inman-Campbell |
This is in response to your request for an advisory opinion under section 206(d)(3) of ERISA. You raise questions regarding the proper treatment of a domestic relations order that assigns to an alternate payee a “company-paid survivor benefit.” |
|
06/12/2000
3(32) |
The Honorable Lourdes Ramos-Rivera |
Whether the status of the Retirement System as a "governmental plan" under section 3(32) of ERISA would be adversely affected if the Retirement System were to allow participation by certain employees of General Telecommunications Electronic (GTE). |
|
05/17/2000
3(32) |
Mr. Martin S. Rosenthal |
The applicability of Title I of ERISA to the OCSEA Benefits Trust. The Trust provides welfare benefits to approximately 47,000 active employees, former employees, and to dependents of active or former employees. |
|
05/17/2000
3(32) |
Ms. Joan Ebert Rothermel |
Whether certain employee benefit plans are "governmental plans" within the meaning of section 3(32) of Title I of ERISA. Specifically, the plans covered by your request are: the Annuity Plan of the Patrolmen’s Benevolent Association of the City of New York; the Health and Welfare Fund of the Patrolmen’s Benevolent Association of the City of New York; and the Retiree Health and Welfare Fund of the Patrolmen’s Benevolent Association of the City of New York.3 |
|
05/17/2000
3(33) |
Robert L. Abramowitz, Esq. |
Whether certain employee benefit arrangements described in your letter are "church plans" within the meaning of section 3(33) of Title I of ERISA. |
|
03/30/2000
3(32) |
Mr. Richard L. Davenport, F.S.A |
Whether the Tulsa Firefighters Health and Welfare Plan is excluded from Title I of ERISA as a "governmental plan" within the meaning of section 3(32). |
|
03/27/2000
3(32) |
Ms. Theresa Lensander |
Whether the Employees’ Money Purchase Pension Plan of the Housing Authority of the City of Santa Barbara is a governmental plan within the meaning of section 3(32), therefore, excluded by section 4(b)(1) from coverage. |