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

1986
AO/ Date/ Reference Recipient Description of Request
09/09/1986

Mr. Steven Bloom
Kaplan, Sicking & Bloom, P.A.
1675 Palm Beach Lakes Blvd.
Suite 200 Forum III
West Palm Beach, Florida 33401

Whether the West Palm Beach Firefighters Benefit Fund is a "governmental plan" within the meaning of section 3(32) of title I of the Employee Retirement Income Security Act of 1974 (ERISA)and is, therefore, excluded from coverage under title I of ERISA pursuant to section 4(b)(1) thereof.

08/29/1986
404(a)
405
406(b)

Mr. John J. Cleary
Goodwin, Procter & Hoar
Exchange Place
Boston, MA 02109

Whether the payment of incentive compensation to Batterymarch Financial Management by employee benefit plans will not 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 1954.

08/29/1986
404(a)
405
406(b)

Mr. Charles B. Schaffran
Shulte, Roth & Zabel
900 Third Avenue
New York, NY 10022

Whether the payment of incentive compensation to BDN Advisers, Inc. by employee benefit plans will not 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 1954.

08/22/1986

Mr. John P. Gallagher
Schubert, Bellwoar, Mallon & Walheim
1330 Two Penn Center Plaza
Philadelphia, Pennsylvania 19102-1890

Whether the St. Agnes Medical Center Defined Benefit Pension Plan and Welfare Benefit Plans constitute church plans within the meaning of section 3(33) of title I of ERISA and, accordingly, whether they are excluded from coverage under title I of ERISA pursuant to section 4(b)(2) of ERISA.

06/10/1986

Mr. James D. Kemper
Ice Miller Donadio & Ryan
One American Square
Box 82001
Indianapolis, Indiana 46282-0002

Whether employee benefit plans established and maintained for the employees of St. Francis Hospital, Beech Grove, Indiana, by the Eastern Province of the Congregation of the Sisters of St. Francis of Perpetual Adoration constitute church plans within the meaning of section 3(33) of title I of ERISA.

04/28/1986

Mr. Paul S. Berger
Ms. Marian S. Block
Arnold & Porter
1200 New Hampshire Avenue, N.W.
Washington, D.C. 20036

Whether certain fees paid to insurance brokers by insurance companies calculated on the aggregate value of certain classes of insurance policies placed or retained in one year must be reported on Schedule A of the Annual Return/Report Form 5500.

04/10/1986

Mr. Mark D. Roth
General Counsel
American Federation of Government Employees
1325 Massachusetts Avenue, N.W.
Washington, D.C. 20005

Whether the American Federation of Government Employees Union Leader Support Fund Plan is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.

03/31/1986

Mr. Carl J. Bender, Jr.
Chief Executive Officer
Waterman Medical Center
116 E. MacDonald Avenue
P.O. Box B
Eustis, Florida 32727-0377

Whether the Waterman Medical Center Employee Benefit Plan is an employee welfare benefit plan covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA).

03/26/1986

Mr. Lynn A. Arnhold
Corporate Counsel
Pension and Group Services, Inc.
The Haymarket, Suite 400
161 East Michigan Avenue
Kalamazoo, Michigan 49007-3932

Whether the application of the annual reporting requirements under the Employee Retirement Income Security Act of 1974 (ERISA) require certain types of "fees" be reported in item 12 of the Form 5500.

03/21/1986

H. Colin McBride, Esq.
Senior Counsel
R. J. Reynolds Industries, Inc.
Winston-Salem, NC 27102

Whether an employee pension benefit plan which Sea-Land has established for its employees constitutes an eligible individual account plan under section 407(d)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), and, therefore, is exempt from the limitations on the acquisition and holding of qualifying employer securities as provided in ERISA section 407(b)(1).