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 |
---|---|---|
09/27/1989
408(b)(2) |
Charles Stewart, Esq. |
Whether the United Company Profit-Sharing and Retirement Plan Investment Committee may retain the United Investment Corporation (UIC) as investment manager for the Plan, and that the Plan may pay UIC for such services, without violating sections 404 and 406 of title I of ERISA or section 4975 of the Internal Revenue Code. |
09/25/1989
|
Mr. Richard P. Bogatto |
Whether certain loan transactions will affect the character of the Quanex Corporation Supplemental Benefit Plan under sections 201(2), 301(a)(3), and 401(a)(1) of the Employee Retirement Income Security Act of 1974 ("ERISA" or the "Act"). |
10/25/1989
3(32) 4(b)(1) |
Ms. Ellen M. Davis |
Whether the Hinds County General Hospital's welfare benefit plans for employees are governmental plans within the meaning of section 3(32) of title I of ERISA. |
09/21/1989
4(b) |
Mr. Peter M. Kelly |
Whether the operation of the Walgreen Co. Irrevocable Grantor Trust causes the Walgreen Co. Supplemental Profit-Sharing Plan to be other than "unfunded" under section 4(b)(5) of the Employee Retirement Income Security Act of 1974 (ERISA). |
09/08/1989
3(1) 3(4) 3(5) |
Mr. H. James Gorman, Jr. |
Whether the Home Builders Association of New Hampshire Benefits Trust is an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA. Whether the Association is an employee organization or employer under sections 3(4) and 3(5) of ERISA. |
08/18/1989
3(1) |
Mr. Ernest P. Ritchey |
Whether the FEA/GEA Dental Health Care Plan is an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA. |
08/18/1989
3(40) |
Mr. Roy M. Larson |
Whether the Tacoma Industrial Trust, established to provide life and accident, dental, vision care, drugs, pharmaceutical supplies, health benefits and prepaid legal benefits for employees of participating employers, is an employee welfare benefit plan covered by Title I of ERISA. Whether each employer electing to provide benefits described in section 3(1) through the Trust has established its own separate employee welfare benefit plan subject to Title I of ERISA. |
08/18/1989
|
John M. Vine, Esq. |
Whether a certain sale of securities from the General Electric Pension Trust to an underwriting syndicate of which Kidder, Peabody & Co. Incorporated was a member was a prohibited transaction within the meaning of section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) and section 4975 of the Internal Revenue Code of 1986. |
08/07/1989
3(40) |
Mr. Homer Elliot |
Whether the WBMA, Inc. Voluntary Employee Benefit Trust is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and whether the Trust is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of title I of ERISA. |
08/04/1989
3(32) 4(b)(1) |
Ms. Ann Crawford |
Whether the Police Plan is a governmental plan within the meaning of section 3(32) of Title I of ERISA and, thus, is excluded from the requirements of title I of ERISA; as well as the applicable requirements of section 414(d) of the Internal Revenue. |