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 |
---|---|---|
09/27/1990
3(40) 514(b)(6) |
Mr. Thomas M. Record |
Whether the International Health Care Benefits Trust (the Trust) is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of title I of ERISA, and whether the preemption provisions of ERISA do not preclude state regulation of the Trust at least to the extent provided in section 514(b)(6)(A), regardless of whether it is an employee benefit plan covered by title I of ERISA, because it is a MEWA within the meaning of section 3(40) of that title. |
09/10/1990
3(40) 514(b)(6) |
Mr. Richard G. Huncker |
Whether the Kansas Independent Banker's Association, Inc. Voluntary Employees' Beneficiary Association Trust (the KIBA Trust) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and whether the KIBA Trust is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of that title and whether the preemption provisions of ERISA do not preclude state regulation of the Trust at least to the extent provided in section 514(b)(6)(A), regardless of whether it is an employee benefit plan covered by title I of ERISA, because it is a MEWA within the meaning of section 3(40) of that title. |
09/04/1990
3(40) 514(b)(6) |
Mr. Steven L. Imber |
Whether the Kansas Dental Association Voluntary Employees’ Beneficiary Association Trust (the KDA Trust) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and whether the KDA Trust is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of that title and whether preemption provisions of ERISA preclude state regulation of the KDA Trust at least to the extent provided in section 514(b)(6)(A). |
09/04/1990
3(40) 514(b)(6) |
Mr. L.J. Darter, III |
Whether the Georgia Independent Automobile Dealers Association Employee Welfare Benefit Plan (the Plan) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and whether the Plan is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of that title and therefore subject to regulation by the Georgia Insurance Commission, and whether preemption provisions of ERISA preclude state regulation of the Plan at least to the extent provided in section 514(b)(6)(A). |
08/03/1990
3(40) 514(b) |
Mr. Chuck Huff |
Whether the Employee Benefit Trust (the Trust) a/k/a Georgia Health Care Association Trust is an employee welfare benefit plan covered under title I of ERISA, whether the Trust is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of that title, and whether the State of Georgia is preempted under section 514 of that title from regulating the Trust. |
08/02/1990
3(40) 514(b) |
Mr. Tom Abel |
Whether Consumer Association for Security and Health Medical Benefit Trust (the Trust) is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of title of ERISA, and whether the Trust is subject to state regulation at least to the extent provided in section 514(b)(6)(A), regardless of whether it is an employee benefit plan covered by title I of ERISA, because it is a MEWA within the meaning of section 3(40) of that title. |
08/02/1990
3(40) 514(b) |
Mr. Gregory Reynolds |
Whether the Virginia Automobile Dealers Association Employee Welfare Benefits Plan (the VADA Program) is a multiple employer welfare arrangement within the meaning of section 3(40) of title I of the Employee Retirement Income Security Act of 1974 (ERISA), and whether the VADA Program is subject to state regulation at least to the extent provided in section 514(b)(6)(A), regardless of whether it is an employee benefit plan covered by title I of ERISA, because it is a MEWA within the meaning of section 3(40) of that title. |
08/02/1990
3(40) 514(b) |
Maxine Manor, CPIW |
Whether the Independent Contractors Association Welfare Benefit Trust (the Trust) is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of title I of ERISA, and whether the Trust is subject to state regulation at least to the extent provided in section 514(b)(6)(A), regardless of whether it is an employee benefit plan covered by title I of ERISA, because it is a MEWA within the meaning of section 3(40) of that title. |
09/04/1990
3(40) 514(b) |
Mr. Richard G. Huncker |
Whether the Kansas Society of Architects AIA Benefit Program Trust (the KSA Trust) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and whether the KSA Trust is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of that title, and whether preemption provisions of ERISA preclude state regulation of the Trust at least to the extent provided in section 514(b)(6)(A). |
07/03/1990
4975( c)(1)(A) 4975( c)(1)(B) |
Jay F. Jason, Esq. |
Whether the proposed investment by two self-directed IRAs in a condominium unit violates the prohibited transaction provision of section 4975 of the Internal Revenue Code. |