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

1985
AO/ Date/ Reference Recipient Description of Request
10/21/1985

Mr. John J. Hunter
Stradley, Ronon, Stevens & Young
1100 One Franklin Plaza
Philadelphia, Pennsylvania 19102

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
Thomson, Zeder, Bohrer, Werth, Adorno & Razook
4900 Southeast Financial Center
200 South Biscayne Boulevard
Miami, Florida 33131-2363

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
Ford Aerospace & Communications Corporation
300 Renaissance Center, P.O. Box 43342
Detroit, Michigan 48243

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
Enrolled Actuary
The Wyatt Company
Pan Am Building, Suite 306
255 Ponce De Leon Avenue
Hato Rey, Puerto Rico 00917

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
LeSourd & Patten
3900 Seattle-First National Bank Building
Seattle, Washington 98154

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
LeSourd & Patten
3900 Seattle-First National Bank Building
Seattle, Washington 98154

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
Special Attorney
U.S. Department of Justice
Room 1402
219 South Dearborn Street
Chicago, Illinois 60604

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
Hunton & Williams
707 East Main Street
P.O. Box 1535 Richmond, Virginia 23212

 

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.
McGlinchey, Stafford, Mintz, Cellini & Lang, PC
Suite 5100
2000 Pennsylvania Avenue, N.W.
Washington, DC 20006

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.
Heller, Ehrman, White & McAuliffe
44 Montgomery Street
San Francisco, CA 94104

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).