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

1994
AO/ Date/ Reference Recipient Description of Request
04/04/1994
3(33)
4(b)(2)

Ms. Mary M. Potter
Matthews & Branscomb 
One Alamo Center 
106 S. St. Mary's Street
San Antonio, Texas 78205-3692

Whether benefit arrangements for employees of Morningside Ministries, an institution organized by the Episcopal Diocese of West Texas, the Southwest Conference of the United Methodist Church, and the Southwest Presbyterian Church of San Antonio, are church plans within the meaning of section 3(33) of Title I of the Employee Retirement Income Security Act of 1974 (ERISA).

03/23/1994
3(33)
4(b)(2)

Ms. Sharon L. Klingelsmith 
Drinker, Biddle & Reath
Philadelphia National Bank Building
1345 Chestnut Street
Philadelphia, Pennsylvania 19107-3496

Whether certain benefit arrangements for employees of Lancaster-Mennonite Hospitals, a mental health facility in Mount Gretna, Pennsylvania, which is an institution of the Mennonite Church, are church plans within the meaning of section 3(33) of Title I of ERISA.

03/17/1994
3(33)
4(b)(2)

Mr. Arnold B. Kogan 
Goldberg, Katzman, & Shipman, P.C.
320E Market Street
Strawberry Square
Harrisburg, Pennsylvania 17106-1266

Whether the benefit arrangements for Messiah Home, a retirement community located in Mechanicsburg, Pennsylvania, that is an institution of the Brethren in Christ Church, employees are church plans within the meaning of section 3(33) of Title I of ERISA.

03/17/1994
3(33)
4(b)(2)

Mr. John J. Hunter 
Stradley, Ronon, Stevens & Young 
2600 One Commerce Square
Philadelphia, Pennsylvania 19103-7098

Whether benefit arrangements for employees of the St. Peter's Hospital, an institution of the Religious Sisters of Mercy, and of other related institutions of the Order are church plans within the meaning of section 3(33) of Title I of ERISA.

03/17/1994
3(33)
4(b)(2)

Mr. Robert L. Abramowitz 
Morgan, Lewis & Bockius 
2000 One Logan Square 
Philadelphia, Pennsylvania 19103-6993

Whether benefit arrangements for employees of The Nazareth Hospital, in Philadelphia, Pennsylvania, which is an institution of the Congregation of the Sisters of the Holy Family of Nazareth, Immaculate Conception Province, are church plans within the meaning of section 3(33) of Title I of ERISA.

03/14/1994
3(1)
3(5)
514(b)(6)(D)

Mr. Robert R. Googins 
Commissioner of Insurance
P.O. Box 816
Hartford, CT 06142-0816

Whether an employee benefit arrangement sponsored by the United Service Association for Health Care (USA) and seven trusts established under the arrangement constitute "employee welfare benefit plans" within the meaning of section 3(1) of ERISA and whether they are "fully insured" within the meaning of section 514(b)(6)(D) of ERISA.

03/08/1994
3(33)
4(b)(2)

Mr. John P. Gallagher
Schubert, Bellwoar, Mallon & Walheim
1400 Two Penn Center Plaza 
Philadelphia, Pennsylvania 19102-1890

Whether benefit arrangements for employees of the Sacred Heart Manor in Philadelphia, Pennsylvania, a nursing home of the Carmelite Sisters for the Aged and Infirm are church plans within the meaning of section 3(33) of Title I of ERISA.

03/08/1994
3(33)
4(b)(2)

Mr. Vincent P. Haley 
Schnader, Harrison, Segal & Lewis
1600 Market Street, Suite 3600
Philadelphia, Pennsylvania 19103

Whether benefit arrangements for employees of certain hospitals and other institutions of the Religious Sisters of Mercy are church plans within the meaning of section 3(33) of Title I of the Employee Retirement Income Security Act of 1974 (ERISA).

02/17/1994
3(33)
4(b)(2)

Mr. Robert L. Abramowitz
Morgan, Lewis & Bockius
2000 One Logan Square 
Philadelphia, Pennsylvania 19103-6993

Whether benefit arrangements that twelve institutions of the Sisters of St. Francis of Philadelphia establish and maintain for their employees are church plans within the meaning of section 3(33) of Title I of the Employee Retirement Income Security Act of 1974 (ERISA).

02/17/1994
3(32)
4(b)(1)

Mr. John R. Whitehurst II
Porter & Porter
2100 Central Trust Tower
Cincinnati, Ohio 45202

Whether the Addison Community Hospital Employee Pension Plan is a governmental plan within the meaning of section 3(32) of Title I of ERISA and thus excluded by section 4(b)(1) from coverage by the requirements of Title I of ERISA.