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
07/10/1996
3(33)

Mr. S. Howard Kline
Buchanan Ingersoll Professional 
Corporation
600 Grant Street, 58th Floor
Pittsburgh, PA 15219-2887

Whether the Lutheran Home Care Services, Inc. Group Health Plan and the Lutheran Home Care Services, Inc. Tax- Sheltered Annuity Retirement 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).

07/08/1996
3(33)

Mr. Laurence A. Hansen
Lord, Bissell & Brook 
115 South LaSalle Street 
Chicago, Illinois 60603

Whether the Christian Brothers Employee Retirement Plan is a “church plan” within the meaning of ERISA section 3(33).

06/26/1996
407(d)(5)

Mr. Ross W. Lillard
Ms. Colleen E. Medill
Stinson, Mag & Fizzell
P.O. Box 419521
Kansas City, Missouri 64141-6251

Whether the ERISA section 407(d)(5) definition of "qualifying employer security" applies for purposes of the prohibited transaction exemption in Internal Revenue Code section 4975(d)(13).

04/12/1996
3(32)

Mr. Dana A. Yealy 
Federal Home Loan Bank of Pittsburgh
601 Grant Street
Pittsburgh, Pennsylvania 15219

Whether the Federal Home Loan Bank of Pittsburgh is a governmental entity described in ERISA section 3(32) such that any employee benefit plans established or maintained by the Bank for its employees would be excluded from coverage under ERISA section 4(b)(1).

03/25/1996
514(a)

Mr. Peter E. Braveman
Vice President for Legal Affairs
Cedars-Sinai Medical Center
Department of Legal Affairs
8700 Beverly Boulevard, Suite 2112
Los Angeles, California 90048-1865

Whether the Knox-Keene Health Care Service Plan Act of 1975, California Health & Safety Code Section 1340 et seq., would be preempted by ERISA section 514(a) if applied to prohibit a welfare benefit plan from providing participants with incentives to influence their choices among alternative benefits under the plan.

03/11/1996
3(40)(A)

Mr. Don Kelley 
583 Spinnaker Drive, Suite 202
Ventura Harbor, California 93001

Request for reconsideration or clarification of AO 95-06A, which held that the group health benefits program offered by Mid-Continent Medical Benefits Trust is a “multiple employer welfare arrangement” within the meaning of ERISA section 3(40), and not an employee benefit plan, and that ERISA section 514(a) would not preempt state regulation of the Trust, Profession Administration Group, or "the pooled custodial account" maintained by these entities.

02/22/1996
514

Sherry L. Dominick
Karen L. Clute 
Wiggin & Dana 
One Century Tower
New Haven, Connecticut 06508-1832

Whether Connecticut General Statutes section 38a-537 is preempted by ERISA section 514(a) or whether section 38a-537 is saved from preemption under ERISA section 514(b) as a law regulating insurance.

02/20/1996
514

Stuart M. Lewis, Esq.
Silverstein and Mullens
1776 K Street, N.W.
Washington, D.C. 20006

Whether Minnesota Statutes section 61A.092 is preempted by ERISA section 514(a) or whether section 61A.092 is saved from preemption under ERISA section 514(b) as a law regulating insurance.

02/09/1996
404(c )

Donald S. Carnow, J.D., A.P.M. Carnow and Associates, Ltd.
778 Frontage Road, Suite 101
Northfield, IL 60093

Whether, in a participant-directed eligible individual account plan designed to satisfy the requirements of ERISA section 404(c), the failure of trustees to follow the last affirmative investment directions of participants who can no longer be located would cause the plan to lose its status as a "section 404(c) plan."

02/08/1996
514(a)

Mr. Carlos González Padró 
McConnell Valdés 
P.O. Box 364225 
San Juan, Puerto Rico 00936-4225

Whether section 5(g) of Puerto Rico Act No. 17 of April 17, 1931, as amended, is preempted by ERISA section 514(a) as it may be applied to prohibit a pension plan from requiring repayment of plan loans through payroll deductions.