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 |
---|---|---|
12/07/1995
3(33) 4(b)(2) |
Mr. John C. Korloch |
Whether pension benefit arrangements for employees of Allegheny Lutheran Social Ministries, Inc., an institution of the Evangelical Lutheran Church in America, are “church plans” within the meaning of ERISA section 3(33) and therefore excluded from the requirements of Title I by section 4(b)(2). |
12/07/1995
3(1) 3(40) |
Mr. Kevin W. Ahern |
Whether the Employee Staffing of America, Inc.'s Employee Benefit Plan is an “employee welfare benefit plan” maintained by a single employer within the meaning of ERISA section 3(1) or a “multiple employer welfare arrangement” within the meaning of ERISA section 3(40). |
11/14/1995
|
Mr. Patrick C. Wheeler |
Whether the Midwest Express Career Pilot Severance Plan constitutes an “employee welfare benefit plan” under ERISA section 3(1), rather than an “employee pension benefit plan” under ERISA section 3(2). |
11/08/1995
3(32) |
Ms. Mary M. Vanek |
Whether the status of the Public Employees Defined Contribution Plan, a pension benefit arrangement established under Minnesota Statutes Chapter 353D, as a “governmental plan” under ERISA section 3(32) would be adversely affected if it were extended to cover employees of private ambulance services operating within Minnesota. |
10/17/1995
408(b)(2) |
Mr. Ian D. Lanoff |
Whether the statutory exemption under ERISA section 408(b)(2) or Internal Revenue Code section 4975(d)(2) would be available where a plan and a party in interest enter into a settlement agreement which constitutes a prohibited exchange under ERISA section 406(a)(1)(A) and Code section 4975(c)(1)(A). |
10/03/1995
3(32) |
Mr. Keith B. Betzina |
Whether three Los Angeles Police Relief Association, Inc. benefit arrangements constitute “governmental plans” within the meaning of ERISA section 3(32) and are therefore excluded from the requirements of Title I of ERISA by section 4(b)(1). |
09/08/1995
403(c )(1) |
Mr. Harold H. Brown |
Whether a plan administrator may refund, without violating the anti-inurement rule in ERISA section 403(c)(1), amounts that the plan administrator has determined were wrongly assessed due to computer programming errors. |
08/30/1995
3(3) |
Ms. A. Colleen Hutchinson |
Whether the M.G.S.I., Inc. Contingent Equity Ownership Program constitutes an “employee benefit plan” within the meaning of ERISA section 3(3). |
08/25/1995
3(40) |
Mr. Dale Robison |
Whether Physical Distribution Services, Inc., Larson Transfer and Storage Co., Midwest Driver Corporation, Labor Service Company, and Allstate Delivery Service constitute a single employer for the purposes of ERISA section 3(40)(B) and whether the Physical Distribution Services, Inc. Group Health Plan is a “multiple employer welfare arrangement” within the meaning of ERISA section 3(40)(A). |
08/25/1995
3(32) |
Mr. John D. Finn |
Whether the Ransom Memorial Hospital health insurance, life insurance, disability insurance, section 125, profit-sharing retirement, and section 457 retirement plans are “governmental plans” within the meaning of section 3(32) and therefore are excluded from ERISA Title I coverage by section 4(b)(1). |