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

1997
AO/ Date/ Reference Recipient Description of Request
02/07/1997
3(33)

Ms. Anne E. Moran
Miller & Chevalier
655 Fifteenth Street, N.W.
Suite 900
Washington, D.C. 20005-5701

Whether the St. Margaret Mercy Healthcare Centers, Inc. Medical and Dental Plan for Employees and Amended Employees Retirement Plan are "church plans," as defined in ERISA section 3(33), and therefore excluded from coverage by ERISA section 4(b)(2).

01/23/1997
403(c )(1)
404(a)(1)(A)

Mr. Samuel Israel
Cohen, Primiani & Foster
2029 Century Park East
Suite 480 Los Angeles, CA 90067

Whether various fees and expenses for services engaged by the Insurance Commissioner of the State of California in connection with terminating a plan would be appropriate expenses of the plan; and also whether the amendment of a plan to allow it to pay expenses would be an appropriate and permissible amendment.

01/06/1997
3(32)
4(b)(1)

Mr. Russell A. Hollrah
Littler, Mendelson, Fastiff, Tichy & Mathiason
1225 "I" Street, N.W., Suite 1000
Washington, D.C. 20005

Whether the California State University, Hayward Foundation, Inc. may contract with the California Public Employees' Retirement System (CalPERS) to provide for the participation of its employees as members without affecting the status of CalPERS as a “governmental plan” under ERISA section 3(32).

01/06/1997
3(33)

Ms. Helen M. Morrison 
McDermott, Will & Emery 
227 West Monroe Street 
Chicago, IL 60606-5096

Whether the ServantCor Corporate Retirement Plan and certain welfare benefit plans maintained by ServantCor are "church plans," as defined in ERISA section 3(33), and therefore excluded from coverage by ERISA section 4(b)(2).

1996
AO/ Date/ Reference Recipient Description of Request
12/04/1996
401(b)

Mr. Jacob I. Friedman 
Proskauer Rose Goetz & Mendelsohn
1585 Broadway
New York, NY 10036

Request for guidance concerning the determination of venture capital operating company status under 29 C.F.R. §2510.3-101.

10/31/1996
3(40)

Mr. Harvey A. Kurtz 
Foley & Lardner
Firstar Center 
777 East Wisconsin Avenue
Milwaukee, Wisconsin 53202-5367

Whether the Health Care Provider Benefit Plans, Inc. Fringe Benefit Welfare Plan is established and maintained by a "group or association of employers" within the meaning ERISA section 3(5) and whether it is an “employee welfare benefit plan” within the meaning of ERISA section 3(1).

10/31/1996
3(33)

Ms. Michele Berman Golkow 
Ballard Spahr Andrews & Ingersoll 
1735 Market Street, 51st Floor 
Philadelphia, PA 19103-7599

Whether the Moorestown Friends School Pension Plan is a “church plan”, as defined in ERISA section 3(33), and therefore excluded from ERISA Title I coverage by ERISA section 4(b)(2).

10/23/1996
401(b)

Mr. Edwin M. Jones
Bentley, Mosher, Babson & Lambert, P.C.
20 Dayton Avenue
P.O. Box 788
Greenwich, Connecticut 06836-0788

Whether an employee benefit plan's investment in certain "pass-through certificates" representing interests in a trust would constitute "equity interests," as that term in used in the plan assets regulation (29 C.F.R. 2510.3-101) under ERISA.

10/07/1996
3(32)

Mr. John M. Griggs 
Executive Director
Kentucky Association of Counties 
380 King's Daughters Drive
Frankfort, KY 40601

Whether the status of the County Employees' Retirement System (CERS) as a “governmental plan” within the meaning of ERISA section 3(32) and ERISA section 4(b)(1) would be adversely affected if employees of Kentucky Association of Counties were permitted to participate in CERS.

09/30/1996
3(32)

Mr. Dennis E. Valentine 
Brauer, Buescher, Valentine, 
Goldhammer & Kelman, P.C. 
1563 Gaylord Street
Denver, Colorado 80206

Whether the City of Aurora Employees' Health Fund is excluded from Title I of ERISA as a “governmental plan” within the meaning of ERISA section 3(32).