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
02/14/1994
3(32)
4(b)(1)

Morgan, Lewis & Bockius
Ms. Carol V. Calhoun
1800 M Street, N.W
Washington, D.C. 20036

Whether the District of Columbia Bar Deferred Compensation Plan, administered by the D.C. Bar is a "governmental plan" within the meaning of section 3(32) of the Employee Retirement Income Security Act of 1974 ("ERISA").

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

Ms. Naomi H. Truman 
General Counsel
Housing Authority of the Birmingham District
1826 3rd Avenue, South
P. O. Box 55906
Birmingham, Alabama 35255-5906

Whether the Housing Authority of the Birmingham District Money Purchase Pension Plan established by the Housing Authority of the Birmingham District is a "governmental plan" within the meaning of section 3(32) of the Employee Retirement Income Security Act of 1974 ("ERISA").

1993
AO/ Date/ Reference Recipient Description of Request
12/23/1993
408(b)(3)

Ms. Roberta Casper Watson
Trenam, Simmons, Kemker, Scharf,
Barkin, Frye & O'Neill
Attorneys at Law
2700 Barnett Plaza
101 East Kennedy Blvd.
P. O. Box 1102
Tampa, FL 33601-1102

Whether proceeds received from the sale of stock from an employee stock ownership plan acquired with a loan which is exempt under section 408(b)(3) may be used to repay the loan if there is no formal pledge of the stock as security for the loan. Whether such action violates the general fiduciary provisions of ERISA.

12/16/1993
3(1)

Mr. M. Lee Price 
Hader, Price, Rinehart & Robblee 
1620 Metropolitan Park Building 
1100 Olive Way 
Seattle, Washington 98101

Whether the Labor-Management Cooperation Trust, which was established in accordance with the Labor Management Cooperation Act of 1978 by the United Association of Journeymen and Apprentices of the Plumbing and Pipefitting Industry, Local Union 598, AFL-CIO and the employers that are signatories to the Local 598 Collective Bargaining Agreement, as revised December 1991, is an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA. Specifically, whether the revised Trust Agreement’s purpose to provide benefits described in section 302 of the Labor Management Relations Act of 1947 falls within the meaning of section 3(1) of Title I of ERISA.

12/16/1993
4975 (c )(1)

Mr. Roberto Faith
1101 S.W. 102 Court
Miami, Florida 33174

Whether the proposed purchase and lease-back of a tax-exempt school's land and building by a self-directed Individual Retirement Account (IRA) that is an employee pension benefit plan would result in a prohibited transaction under section 4975 of the Code. Whether the prohibited transaction would result in a deemed distribution from the IRA under section 408(e)(2) of the Internal Revenue Code.

12/16/1993
3(1)
3(4)
3(5)

Mr. Kevin G. Long 
Weintraub Genshlea Hardy 
Erich & Brown 
P.O. Box 13530
Sacramento, California 95853-4530

Whether the long-term disability program sponsored by the California Law Enforcement Association (CLEA), a non-profit mutual benefit corporation formed to provide a program of disability benefits to law enforcement personnel in the State of California, is an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA. Whether CLEA is an employee organization under section 3(4) or an employer group or association under section 3(5).

11/18/1993
3(1)

Mr. William G. McKelvey 
Medical Claims Service, Inc. 
300 Congress Street 
Quincy, Massachusetts 02169

Whether the TNCO, Inc. Health Benefits Plan (TNCO Plan), a single-employer plan that is self-funded with stop loss coverage, is an employee welfare benefits plan within the meaning of section 3(1) of Title I of ERISA. Whether the plan is subject to the exceptions in section 514(b).

10/27/1993
3(1)

Mr. William G. McKelvey
Medical Claims Service, Inc.
300 Congress Street
Quincy, Massachusetts 02169

Whether the Tremont Nail Company Health Benefits Plan, a single-employer plan that is self-funded with stop loss coverage, is an employee welfare benefits plan within the meaning of section 3(1) of Title I of ERISA. Whether the plan is subject to the exceptions in section 514(b)(6).

10/12/1993

Mr. Alfred W. Gross 
Deputy Commissioner
Virginia Bureau of Insurance
Box 1157
Richmond, Virginia 23209

Whether a health benefit program (the ERM Program) offered by Employers Resource Management Company, Inc. (ERM), an employee leasing firm that markets certain services relating to employees of client companies, is a multiple employer welfare arrangement (MEWA) within the meaning of ERISA section 3(40).

10/12/1993
3(32)
4(b)(1)

Mr. Thomas M. Pollan 
Bickerstaff, Heath & Smiley, L.L.P. 
San Jacinto Center, Suite 1800 
98 San Jacinto Boulevard
Austin, Texas 78701-4039

Whether the Capital Metro Retirement and Savings Plan (formerly known as the Capital Metro 401(k) Plan) is a governmental plan within the meaning of section 3(32) of Title I of ERISA and, thus, excluded from ERISA Title I coverage by section 4(b)(1) of Title I of ERISA.