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.

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**1993**
AO/ Date/ Reference	Recipient	Description of Request
1993-07A 03/09/1993 3(33) 4(b)(2)	Mr. John J. Hunter Stradley, Ronon, Stevens &Young 2600 One Commerce Square Philadelphia, Pennsylvania 19103-7098	Whether Pittsburgh Mercy Health System, Inc. employee benefit plans constitute church plans within the meaning of section 3(33) of Title I of ERISA and, accordingly, whether they are excluded from the requirements of Title I of ERISA by section 4(b)(2) thereof.
1993-06A 03/11/1993 408(b)2) 408(c )(2)	Mr. Steven Sacher, Esq. Johnson & Gibbs 1301 K Street, NW Suite 800 East Washington, DC 20005-3307	Whether the reimbursement of Allied-Signal Inc. (ASI) by the ASI- sponsored Master Trust Plans for the direct expenses incurred by ASI in providing investment management services to such plans would not constitute a prohibited transaction under section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) and section 4975 of the Internal Revenue Code of 1986.
1993-05A 03/09/1993 514(a)	Ms. Victoria A. Judson Steptoe & Johnson 1330 Connecticut Avenue, N.W. Washington, D.C. 20036-1795	Whether Section 5 of Puerto Rico Act No. 17 of April 17, 1931, as amended, (P.R. Act 17) is preempted under section 514(a) of Title I of ERISA to the extent Section 5 prohibits payroll deductions for the purposes of funding employee benefit plans covered by Title I of ERISA.
1993-04A 03/08/1993 514(a)	Mr. Paul M. Hamburger Lee, Toomey & Kent 1200 18^th Street, NW Washington, DC 20036	Whether the State of New Jersey may interpret section 514(a) of the Employee Retirement Income Security Act of 1974 (ERISA) to permit it to apply its laws to an employee benefit plan until the plan obtains an advisory opinion from the Department of Labor that establishes that section 514(a) preempts the operation of the state law with respect to the plan.
1993-03A 01/12/1993 3(33) 4(b)(2)	Mr. Robert L. Abramowitz Morgan, Lewis & Bockius 2000 One Logan Square, 18^th Floor Philadelphia, Pennsylvania 19103-6993	Whether Sacred Heart Medical Center Inc. Retirement Plan constitutes a church plan within the meaning of section 3(33) of Title I of ERISA.
1993-02A 01/12/1993 3(1)	Mr. Daniel T. King Unit Manager - Health & Disability AAA Michigan 1 Auto Club Drive Dearborn, Michigan 48126	Whether an income replacement program that AAA Michigan offers its full-time employees who become disabled as a result of non-occupational illness or injuries is a payroll practice within the meaning of Department of Labor regulation section 29 C.F.R. 2510.3-1(b) and, therefore, would not constitute an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA.
1993-01A 01/06/1993 3(33) 4(b)(2)	Mr. C. Wells Hall III Moore & Van Allen Attorneys at Law Nations Bank Corporate Center 100 N. Tryon Street, 47th Floor Charlotte, North Carolina 28202	Whether the Pension Plan for Employees of Mercy Hospital, Inc. constitutes a church plan within the meaning of section 3(33) of Title I of ERISA and, accordingly, whether the Plan is excluded from the requirements of Title I of ERISA by section 4(b)(2).

**1992**
AO/ Date/ Reference	Recipient	Description of Request
1992-27A 12/18/1992 407	Ms. Cindy V. Schlaefer Proskauer Rose Goetz & Mendelsohn 1585 Broadway> New York, NY 10036	Whether section 407(f)(1)(B) of the Employee Retirement Income Security Act of 1974 (ERISA) applies to the proposed investment by the Johnston Industries, Inc. Salaried Employees' Pension Plan and the Johnston Industries Inc. Hourly Employees' Pension Plan in employer securities.
1992-26A 11/25/1992 4(b)(3) 514(a)	Mr. Lloyd W. Aubry, Jr. Director of the Department of Industrial Relations 455 Golden Gate Avenue San Francisco, CA 94102 Mr. John Garamendi Insurance Commissioner 45 Fremond Street San Francisco, CA 94105	Whether a state administrative action denying a certificate of compliance with state-mandated workers' compensation requirements with respect to an employer provided workers' compensation benefits offered through a plan that may be covered by ERISA be preempted by ERISA for purposes of section 514(a).
1992-25A 11/24/1992 406(a)	Carla N. Giammichele, Esq. Slevin & Hart, PC 1625 Massachusetts Avenue, NW Suite 600 Washington, D.C. 20036	Whether the provision of MNC Financial, Inc’s, a parent corporation to the Maryland National Bank (the Bank) annual audited and quarterly unaudited financial statements and the Bank's Call Report to the Sheet Metal Workers’ Local Union No. 100 Washington, DC Area Health Benefit Plan would comply with the requirements of section III(H)(3) of PTE 81-8 (46 FR 7511, January 23, 1981) as amended (50 FR 14043, April 9, 1985).