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 |
---|---|---|
10/21/1985
|
Mr. John J. Hunter |
Whether the Retirement Plan for Employees of Holy Redeemer Hospital (the Retirement Plan) and the Holy Redeemer Hospital Thrift Plan (the Thrift Plan) would not qualify as church plans within the meaning of ERISA section 3(33), as amended by the Multiemployer Pension Plan Amendments Act of 1980, would be exempt from coverage under title I of ERISA pursuant to section 4(b)(2) of ERISA. |
10/04/1985
|
Mr. Richard J. Razook |
Whether the Plan established by the Burger King Corporation (the Company) is an unfunded scholarship program within the meaning of 29 C.F.R. §2510.3-1(k) and, therefore, not an "employee welfare benefit plan" subject to the provisions of title I of ERISA. |
10/01/1985
|
Mr. Sidney Kelly, Assistant Secretary |
Whether the receipt of payment by the Ford Aerospace & Communications Corporation (FACC) from an unrelated buyer (the Buyer) for the sale by FACC of its leasehold interest, including renewal rights, in certain real property (the Property) are prohibited by ERISA sections 406(a), 406(b) and 414(c) thus FACC would be prohibited from receiving full payment from the Buyer for the assignment of its entire leasehold interest in the Property. |
09/06/1985
|
Mr. Samuel Robbins |
Whether the professional development programs offered by Main Hurdman & Cranstoun are employee benefit plans under section 3(1) of ERISA and covered by the reporting and disclosure requirements of part 1 of title I of ERISA. |
08/22/1985
3(14) 3(4) |
Mr. F.A. LeSourd |
Whether the Audiotronics Profit Sharing Plan (the Plan) is no longer required to engage, pursuant to section 103(a)(3)(A) of ERISA, an independent qualified public accountant to make an examination and report with respect to the financial statements of the Plan. |
08/22/1985
3(14) 3(4) |
Mr. F.A. LeSourd |
Whether at the time of certain loans by Alaska Teamster-Employer Pension Trust (PT) to WT in 1977 and 1978, was WT an employee organization with members covered by PT and therefore a party in interest with respect to PT under section 3(14)(D) of ERISA, and whether at the time of said loans, was WT a contributing employer with respect to PT and therefore a party in interest under section 3(14)(C) of ERISA. |
07/23/1985
|
Mr. Mark S. Prosperi |
Whether the Structural Ironworkers Local No. 1 Annuity Fund (the Annuity Fund) and the Structural Ironworkers Local No. 1 Pension Fund (the Pension Fund) are employee benefit plans under section 3(3) and thereby covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA). |
07/24/1985
|
Mr. J. G. Ritter, III
|
Whether a foreign subsidiary of Dibrell would be considered an "affiliate" within the meaning of section 407(d)(7) of the Employee Retirement Income Security Act of 1974 (ERISA). |
07/15/1985
|
Mr. Bruce O. Jolly, Jr. |
Whether the Government Employees Credit Union in San Antonio, Texas (GECU), is an employees' beneficiary association within the meaning of section 3(4) of the Employee Retirement Income Security Act of 1974 (ERISA); and whether the legal services plan GECU may offer is an employee welfare benefit plan covered by ERISA. |
06/28/1985
3(14) 3(5) |
Thomas J. Brzezinski, Esq. |
Whether the proposed lease of the Plant and the Office Building from the Plan to the Company would not involve a prohibited transaction under ERISA section 406(a)(1)(A) by reason of the Company’s being a party in interest with respect to the Plan under section 3(14)(C). |