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 |
---|---|---|
11/23/1981
103(a)(3) |
Mr. Myron A. Methvin |
Whether the Fidelity Thrift Plan (the Plan) established by the Hunt Oil Company must engage an independent qualified public accountant to conduct an examination of the financial statements and schedules of the Plan pursuant to the Employee Retirement Income Security Act of 1974 (ERISA). |
12/18/1981
3(2) |
Mr. William M. Tartikoff |
Whether a payroll deduction program for an Individual Retirement Account (IRA) will constitute an employee pension benefit plan for the purposes of title I of ERISA under certain circumstances. |
11/04/1981
3(32) |
Mr. Roger R. Kemppel |
Whether the Plan is exempt from the provisions of ERISA by virtue of its being a "governmental plan" within the meaning of ERISA section 3(32). |
10/29/1981
3(14) |
Mr. Bruce Alan Miller |
Whether W.R. Grace & Co. (Grace) or a subsidiary thereof is a party in interest with respect to the Profit Sharing Plan of Contractors Service & Rentals, Inc. (the Plan). |
10/14/1981
3(1) |
Mr. Andrew R. Hricko |
Whether automatic travel insurance available from the American Express Company without charge when using its travel card to pay for business travel would constitute an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA; and, whether personal accident insurance acquired by and at the discretion of employees when renting an automobile for employer business purposes, and paid for by the employer, would constitute an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA. |
10/14/1981
3(1) 3(5) |
Mr. R. B. Ashworth |
Whether the Trust was an employee welfare benefit plan covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA). |
10/06/1981
3(2) |
Mr. Richard J. Gillingham |
Whether the Western Union Telegraph Company-Communication Workers of America, AFLCIO, Severance Pay Agreement (SPA) is a pension plan, a welfare plan, or neither. |
09/29/1981
3(2) |
Mr. J. Gerald Martin |
Whether the Plan is an employee benefit plan within the meaning of ERISA section 3(3), as further defined by ERISA sections 3(1) and 3(2), and thus is covered by ERISA title I. |
09/24/1981
3(1) 3(5) |
Mr. Bruce M. Hollowick |
Whether the Merchants Discount Service Association Trust (the MDSA Trust) is an employee benefit plan within the meaning of ERISA section 3(3). |
09/16/1981
404(a)(1) 406(b)(3) 408(b)(4) |
Mr. Edward K. Mosenthal |
Whether the early redemption of time deposits by Savings Bank Trust Company (SBT) as trustee of certain employee benefit plans would be a violation of section 406(b)(3) of ERISA. |