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

1990
AO/ Date/ Reference Recipient Description of Request
06/15/1990
3(40)
514(b)

Maxine Manor, CPIW
Senior Investigator
Oregon Department of Insurance and Finance
21 Labor and Industries Building
Salem, Oregon 97310

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
Kentucky Department of Insurance
P.O. Box 517
Frankfort, Kentucky 40602

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
Foley & Lardner
First Wisconsin Center
777 East Wisconsin Avenue
Milwaukee, Wisconsin 53202-5367

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.
Office of Legal Services
Department of Insurance and Treasurer
State of Florida
413-B Larson Building
Tallahassee, Florida 32399-0300

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
Texas State Board of Insurance
1110 San Jacinto
Austin, Texas 78701-1998

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
Barton, Klugman & Oetting
333 South Grand Avenue, 37th Floor
Los Angeles, California 90071-1599

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
Heron, Burchette, Ruckert & Rothwell
500 The Atrium
1200 N Street
P.O. Box 82028
Lincoln, Nebraska 68501

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
Texas State Board of Insurance
1110 San Jacinto
Austin, Texas 78701-1998

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.
Cadwalader, Wickersham & Taft
100 Maiden Lane
New York, NY 10038

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
Schubert, Bellwoar, Mallon & Walheim
1330 Two Penn Center Plaza
Philadelphia, Pennsylvania 19102-1890

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.