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

1996
AO/ Date/ Reference Recipient Description of Request
09/30/1996
3(32)

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

Whether the Denver Fire and Police Health Fund is excluded from Title I of ERISA as a “governmental plan” within the meaning of ERISA section 3(32).

09/30/1996
3(33)

Ms. Barbara A. Breeding
Barbara Breeding & Associates, P.C. 
11811 North Freeway, Suite 225 
Houston, Texas 77060

Whether certain employee benefit plans sponsored by the Sisters of Charity of the Incarnate Word are “church plans” within the meaning of ERISA section 3(33) and thus excluded from the requirements of Title I by ERISA section 4(b)(2).

09/25/1996
3(33)

Ms. Sharon L. Klingelsmith 
Drinker, Biddle, & Reath 
1345 Chestnut Street 
Philadelphia PA 19107-3496

Whether certain benefit plans established by the Brook Lane Psychiatric Center, Inc. for its employees are “church plans” as defined in ERISA section 3(33) , and therefore excluded from ERISA Title I coverage by ERISA section 4(b)(2).

09/17/1996
3(33)

S. Howard Kline 
Buchanan Ingersoll.
One Oxford Centre
301 Grant Street, 20th Floor
Pittsburgh, PA 15219-1410

Whether the Retirement Plan for Employees of Mercy Providence Hospital and the Mercy Providence Hospital Group Health Plan are “church plans” within the meaning of ERISA section 3(33).

08/27/1996
3(1)

Mr. Scott J. Morris 
Assistant General Counsel 
Northwestern Mutual Life 
720 East Wisconsin Avenue
Milwaukee, Wisconsin 53202-4797

Whether the NML Employee Disability Income Plan is an “employee welfare benefit plan” within the meaning of ERISA section 3(1).

08/07/1996
408(b)(8)

Mr. John J. Cleary 
Goodwin, Procter & Hoar
Exchange Place
Boston, Massachusetts 02109-2881

Whether certain collective investment vehicles established by Scudder Trust Company are and would continue to be viewed as pooled investment funds "maintained by a bank or trust company" within the meaning of the statutory exemptions in ERISA section 408(b)(8) and Internal Revenue Code section 4975(d)(8) and PTE 91-38 if the Trust Company retains its parent company to manage the Funds.

07/31/1996
104(b)

Frederick W. Dennerline III, Esq.
Fillenwarth, Dennerline, Groth &
Towe
1213 N. Arlington Avenue
Suite 204
Indianapolis, Indiana 46219

Whether a schedule of "usual and customary" fees, which is used as a basis for determining the dollar amount that will be paid for health claims made under a welfare benefit plan, must be made available for examination and/or furnished by the plan administrator upon the request of a plan participant or beneficiary under ERISA sections 104(b)(2) and 104(b)(4).

07/26/1996
3(33)

Mr. James F. Podheiser 
Stradley, Ronon, Stevens & Young, LLP 
2600 One Commerce Square 
Philadelphia, Pennsylvania 19105-7098

Whether the La Salle College High School 403(b) Retirement Plan and the La Salle College High School Flexible Compensation Plan are “church plans” within the meaning of ERISA section 3(33) and therefore exempt from coverage under Title I of ERISA by section 4(b)(2).

07/17/1996
3(1)

Mr. Durward J. Gehring
Bell, Boyd & Lloyd 
Three First National Plaza 
70 West Madison Street, Suite 3200
Chicago, Illinois 60602-4207

Whether the Topco Associates, Inc. Pre-Tax Premium Plan, is an “employee welfare benefit plan” within the meaning of ERISA section 3(1) when Topco employees may pay the required employee contributions under the Topco Group Health Plan on a pre-tax basis.

07/12/1996
3(33)

Mr. S. Howard Kline 
Buchanan Ingersoll Professional Corporation 
One Oxford Center
301 Grant Street, 20th Floor
Pittsburgh, PA 15219-1410

Whether the Retirement Plan for Employees of Mercy Psychiatric Hospital is a “church plan” within the meaning of ERISA section 3(33) and therefore exempt from coverage under Title I of ERISA by section 4(b)(2).