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
04/04/1985
406(b)(1)
408(b)(2)

Mr. David J. Dorne
Seltzer, Caplan, Wilkins & McMahon
3003-3043 Fourth Avenue
Post Office Box X 33999
San Diego, CA 92103

Whether the use by the Bank of its in-house discount brokerage for plans it serves as trustee would not constitute a violation of section 406(b)(1) of ERISA if the authorization to use such services was made in advance by an account manager or based on a standing instruction.

03/26/1985
3(33)
4(b)(2)

Mr. W. Russell Hamilton, III
Muller, Mintz, Kornreich, Caldwell
Casey, Crosland & Bramnick, P.A.
Suite 1800, One Biscayne Tower
Two South Biscayne Boulevard
Miami, Florida 33131

Whether the Retirement Plan for Employees of Holy Cross Hospital (the Retirement Plan) would be a church plan within the meaning of section 3(33) of title I of ERISA and therefore exempt from coverage under that title pursuant to section 4(b)(2) of ERISA.

03/26/1985
3(32)
4(b)(1)

Mr. Z. B. Hill
Finance Director
City of Raleigh
P.O. Box 590
Raleigh, North Carolina 27602

Whether the Medical Benefit Trust (the Trust) established by the City of Raleigh, North Carolina, to implement its Medical Benefits Plan (the Plan) for its employees would be considered a governmental plan described in section 4(b)(1) of title I of ERISA and not subject to the reporting and disclosure requirements and other requirements of title I of ERISA.

03/08/1985
103(a)(3)

Mr. Thomas D. Wilcox
Executive Director and General Counsel
National Association of Stevedores
2011 Eye Street, N.W.
Suite 601
Washington, D.C. 20006

Whether the financial statements of the Plan as a whole remain subject to the audit requirements prescribed in section 103(a)(3)(A) of ERISA and regulation §2520.103-1.

03/08/1985
3(1)
3(5)
3(7)

Mr. John E. Kratz, Jr.
Attorney at Law
Piper & Marbury
1100 Charles Center South
36 South Charles Street
Baltimore, Maryland 21201

Whether the First Maryland Bancorp Health Benefit Plan (the Plan) is an employee welfare benefit plan covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA).

03/04/1985
3(32)
4(b)(1)

Mr. Stephen W. Burke
Clark & Stant, P.C.
900 First & Merchants Bank Building
One Columbus Center
Virginia Beach, Virginia 23462

Whether the Transit Employees of Tidewater Disability and Retirement Allowance Plan (the Tidewater Plan) is a governmental plan as defined in section 3(32) of ERISA and is thereby excluded by section 4(b)(1) of ERISA from coverage by title I.

03/04/1985
3(1)
3(5)
3(7)

Mr. John E. Kratz, Jr.
Attorney at Law
Piper & Marbury
1100 Charles Center South
36 South Charles Street
Baltimore, Maryland 21201

Whether the Landmark Financial Services Inc. Group Life, Disability, and Health Plan (the Plan) is an employee welfare benefit plan covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA).

03/04/1985
3(1)
3(5)
3(7)

Mr. John E. Kratz, Jr.
Attorney at Law
Piper & Marbury
1100 Charles Center South
36 South Charles Street
Baltimore, Maryland 21201

Whether the Meridian Inc. Employee Benefit Plan (the Plan) which provides provides group medical, dental, and life insurance benefits is an employee welfare benefit plan covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA).

02/22/1985
3(2)
3(5)
514

Mr. Joseph R. Simone
Patterson, Belknap, Webb & Tyler
30 Rockefeller Plaza
New York, New York10112

Whether the Cultural Institutions Pension Plan (the Plan) is covered by title I of ERISA and that the provisions of section 200 of the New York Insurance Law (NY Section 200) are preempted with respect to the Plan.

02/19/1985
3(1)
3(4)
3(5)

Mr. Steven C. Krueger
Hoskins, King, McGannon, Hahn & Hurwitz
Suite 1100 Commerce Bank Building
922 Walnut Street
Kansas City, Missouri 64106

Whether the Money Back Health Protector Program (the Program) of the Missouri State Teachers Association (MSTA) is maintained by an employer, employee organization, or both, and therefore is an employee welfare benefit plan within the meaning of section 3(1) of ERISA and covered by title I of ERISA.