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 |
---|---|---|
03/19/1986
|
Mr. Richard D. Belford |
Whether certain extensions of credit in connection with securities transactions involving PaineWebber, Inc. and employee benefit plans covered by Title I of ERISA, and H.R. 10 plans and individual retirement accounts which are not covered by Title I or ERISA meet the conditions of the exemption contained in of Part V of Prohibited Transaction Exemption 75-1 (40 FR 50845, October 31, 1975) (PTE 75-1) |
02/27/1986
|
Eugene C. Pridgen, Esq. |
Whether certain real estate transactions by the United Systems Employee Retirement Plan (the “Plan) or the Real Estate Fund (the “Fund”) of NCNB National Bank of North Carolina do not constitute prohibited transactions under section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) whether certain entities are parties-in-interest, as defined in section 3(14) of ERISA, of the Plan or the Fund, and whether and that Mr. Robert L. Jones is a fiduciary within the meaning of section 3(21)(A) of ERISA. |
02/18/1986
|
Mr. Mark S. Wintner |
Whether the City Employees Union Local 237 International Brotherhood of Teamsters Training and Educational Fund is excluded from coverage under title I of ERISA by section 4(b)(1) as a "governmental plan" within the meaning of section 3(32) of title I of ERISA. |
02/14/1986
|
Mr. Mark G. Heacox |
Whether the ACE Auto Parts Company, Inc. Employee Benefit Plan meets the requirements of the limited exemption for annual reporting by unfunded and certain insured plans pursuant to 29 C.F.R. §2520.104-44. |
02/03/1986
|
Mr. Joseph J. Jankowski |
Whether the Insurance Trust of the New Jersey Builders Association is an "employee welfare benefit plan" within the meaning of section 3(1) of title I of ERISA. |
02/03/1986
|
Mr. William Stix |
Whether the St. Louis Police Relief Association's program of benefits is excluded from ERISA title I coverage by ERISA section 4(b)(1) as a governmental plan defined in ERISA section 3(32). |
02/03/1986
|
Mr. J. Paul Jacobson |
Whether a benefit program provided by the Firemen Relief Association of the City of Milwaukee is a governmental plan within the meaning of section 3(32) of title I of ERISA and therefore is exempt from coverage under that title pursuant to section 4(b)(1) of title I of ERISA. |
01/21/1986
|
Mr. Daniel B. Stone |
Whether a state law relating to state and municipal taxation of "elective deferrals" of income by participants of plans qualified under section 401(K) of the Internal Revenue Code does not "relate to" an employee benefit plan within the meaning of section 514(a) of ERISA and is therefore not preempted by ERISA. |
01/21/1986
|
Mr. John P. Gallagher |
Whether the Retirement Income Plan for the employees of the Sisters of Mt. St. Joseph Convent, Chestnut Hill, is a church plan within the meaning of section 3(33) of title I of ERISA and, accordingly, whether it is excluded from coverage under title I of ERISA by section 4(b)(2) of title I of ERISA. |
01/13/1986
|
Mr. John P. Gallagher |
Whether the Merion Mercy Academy Defined Benefit Plan, which is established for for the benefit of lay employees of Merion Mercy Academy; the Convent of the Sisters of Mercy at Merion, Pennsylvania; McAuley Convent; and Waldron Academy, is a church plan within the meaning of section 3(33) of title I of ERISA and, accordingly, whether it is excluded from coverage under title I of ERISA. |