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 |
---|---|---|
06/15/1990
3(40) 514(b) |
Maxine Manor, CPIW |
Whether The Derby Association Trust, Inc. (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 section 514 of that title preempt state regulation of the Trust. |
06/15/1990
3(40) 514(b) |
Ms. Suetta W. Dickinson |
Whether the Group Rental Insurance Plan Medical Trust (the Trust) is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of title I of ERISA. |
06/15/1990
4975 4975( c)(1)(A) |
Mr. Scott Morris |
Whether purchases of stock of the Regis Group Incorporated (Regis) by various self-directed individual retirement accounts for which Robert W. Baird & Co. Incorporated (Baird), a wholly owned subsidiary of Regis, is the prototype sponsor is prohibited under the prohibited transaction provisions of section 4975 of the Internal Revenue Code of 1986 (the Code). |
06/15/1990
3(1) 3(4) 3(40) 3(5) |
R. Terry Butler, Esq. |
Whether the Alarm Association of Florida Health and 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 preemption provisions of section 514 of that title preempt state regulation of the Plan. |
06/14/1990
|
Mr. J. Scott Kyle |
Whether MDPEBP is an employee benefit plan covered by title I of ERISA and whether the ability of the State of Texas to regulate MDPEBP is preempted by ERISA section 514(b)(6)(A). |
06/25/1990
|
Mr. David J. Cartano |
Whether the Employee Stock Purchase Plan provides retirement income or result in a deferral of income to termination of employment or beyond, and would be considered a pension plan within the meaning of section 3(2)(A) of ERISA. |
05/31/1990
606 |
Mr. William A. Harding |
Whether a plan administrator, under certain circumstances, can be relieved of the notification requirements of the health care continuation provisions of Part 6 of title I, which were originally enacted by title X of the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). |
05/14/1990
3(40) 514(b) |
Ms. Sandra Milburn |
Whether the Continental Association of Resolute Employers Trust (CARE Trust) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and whether the CARE Trust is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of that title. |
05/08/1990
301(a)(3) 401(a)(1) |
Mr. Arnold J. Zurcher, Jr. |
Whether Title I of the Employee Retirement Income Security Act (ERISA) applies to a nonqualified plan of deferred compensation which CSX proposes to adopt and maintain primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees. |
05/10/1990
|
Mr. John P. Gallagher |
Whether several employee benefit plans for individuals employed at the Gwynedd Mercy College constitute church plans within the meaning of section 3(33) of title I of ERISA and, accordingly, whether the plans are excluded from the requirements of title I of ERISA by section 4(b)(2) thereof. |