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 |
---|---|---|
02/09/1990
3(40) 514 |
Mr. L.J. Darter, III |
Whether the Physicians and Hospitals Benefits Trust (PHBT) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and whether PHBT is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of that title, and whether PHBT 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 13(40) of that title. |
02/09/1990
3(1) 3(40) 514 |
Mr. Ralph J. Gillis |
Whether the F/V Inshore Group Health Plan (the Plan) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and therefore must comply with that title, and the Plan is subject to state regulation at least to the extent provided in section 514(b)(6)(A) regardless of whether the Plan is an employee benefit plan covered by title I of ERISA. |
AO/ Date/ Reference | Recipient | Description of Request |
---|---|---|
12/22/1989
3(40) 514(b)(6) |
Ms. Sandra Milburn |
Whether the Indian River Association of Free Will Baptists, Inc. Employee Benefit Trust is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of title I of ERISA and therefore subject to state regulation to the extent provided in section 514(b)(6)(A) of Title I of the Employee Retirement Income Security Act of 1974 (ERISA). |
12/12/1989
3(40) 514(b)(6) |
Mr. L.J. Darter, III |
Whether the National Business Association Trust (NBAT) is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of Title I of the Employee Retirement Income Security Act of 1974 (ERISA) and whether it is subject to state regulation at least to the extent provided in section 514(b)(6)(A)). |
12/07/1989
|
Mr. Raymond B. Jue |
Whether the Associated Benefits Trust (ABT) is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of Title I of the Employee Retirement Income Security Act of 1974 (ERISA) and whether it is subject to state regulation at least to the extent provided in section 514(b)(6)(A). |
10/11/1989
406(b) 408(b) 408(c )(2) |
Alliance Capital Management LP |
Whether the payment of performance-based compensation to Alliance Capital Management L.P. by employee benefit plans will result in a violation of section 406(b) of the Employee Retirement Income Security Act of 1974 (ERISA) or section 4975 of the Internal Revenue Code of 1986. This letter supersedes ERISA Opinion No. 89-28A, which contained a misstatement of fact, which had no bearing on the opinion expressed therein. |
10/02/1989
|
Mr. Frederick W. Rumack |
Whether the Department's regulations at 29 CFR §2550.408b-1 requires that loans be made available to plan participants and beneficiaries who are not "parties in interest'' with respect to the plan. |
09/25/1989
|
Ronald E. Richman, Esq. |
Whether the proposed merger of three multiemployer pension plans sponsored by the Textile Workers Pension Fund would violate sections 403( c)(1) and 404(a)(1) of ERISA and whether it is a prohibited transaction under section 406 of ERISA. |
09/25/1989
406(b) 408(b)(2) |
Mr. J. Hamilton Crawford, Jr. |
Whether the payment of performance-based compensation to Alliance Capital Management Corporation by employee benefit plans will result in a violation of section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) or section 4975 of the Internal Revenue Code of 1986. |
09/21/1989
3(1) 3(4) 3(5) |
Mr. H. James Gorman, Jr. |
Whether the Connecticut Association of Residential Facilities (CARF) Employees' Benefit Trust is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA. Whether the CARF which maintains the Trust is an employee organization or employer under sections 3(4) and 3(5) of ERISA. |