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

1981
AO/ Date/ Reference Recipient Description of Request
09/11/1981
3(1)

Mr. William F. Gleason, Jr.
Vice President, Secretary and Counsel
The Continental Corporation
80 Maiden Lane
New York, New York 10038

Whether the program of salary continuance constitutes a mere payroll practice within the meaning of 29 C.F.R. §2510.3-1(b)(2) rather than an employee welfare benefit plan described in ERISA section 3(1) and, thus, is excluded from coverage by title I of ERISA.

09/09/1981
514

Mr. Jon Michael Grogan
Mayer, Brown & Platt
231 South LaSalle Street
Chicago, Illinois 60604

Whether the State of Illinois general interest rate laws are preempted under ERISA section 514.

07/28/1981

Ms. Kathleen K.O. Conahan
Conahan & Conahan
Suite 1500
745 Fort Street
Honolulu, Hawaii 96813

Whether the contribution by an employer of an option to a defined benefit plan does not violate section 4975 of the Internal Revenue Code. 

08/13/1981
104

Lawrence J. Hass, Esquire
Groom and Nordberg
Suite 450
1775 Pennsylvania Avenue, NW
Washington, D.C. 20006

Whether the WCT Plan may distribute certain plan materials by third-class mail without a guarantee of return and forwarding postage and comply with Section 2520.104b-1(b)(1) or ERISA concerning the manner in which materials are distributed to participants and beneficiaries.

08/10/1981
407(d)(3)

Mr. Hiram Knott
Olwine, Connelly, Chase, O'Donnell & Weyher
299 Park Avenue
New York, N.Y. 10171

Whether a money purchase plan which constitutes part of an employee stock ownership plan (ESOP) is an eligible individual account plan for purposes of section 407(b)(1) of the Employee Retirement Income Security Act of 1974 (the Act).

08/10/1981
3(14)

Mr. Richard A. Naegele
Wickens, Herzer & Panza Co., L.P.A.
1144 West Erie Avenue
Lorain, Ohio 44052

Whether the  proposed loan by the Plan to the Lakeland Medical Center, Inc. (the Medical Center) raises issues under Part 4 of Title I of the Employee Retirement Income Security Act of 1974 (the Act) and section 4975 of the Internal Revenue Code of 1954 (the Code).

08/03/1981
3(2)

Mr. Alexander Welch
Lynch & Welch
31 St. James Avenue
Boston, Massachusetts 02116

Whether the  Escrow Account is not an employee pension benefit plan within the meaning of section 3(2) of ERISA and is not an employee benefit plan within the meaning of section 3(3) of ERISA, it is not subject to title I of ERISA. 

07/24/1981
3(16)
3(32)
4(b)(1)

Carroll J. Savage, Esq.
Ivins, Phillips & Barker
1700 Pennsylvania Avenue, N.W.
Washington, D.C. 20006

Whether the reporting and disclosure requirements of Part 1 of title I of the Employee Retirement Income Security Act of 1974 (ERISA) apply to the Public Service Electric and Gas Company (PSE & G).

07/24/1981
3(1)
514

Ms. Katherine D. Woodruff
Vice President, Legal Counsel
Beacon Insurance Company
P.O. Box 633
Wilkesboro, North Carolina 28697

Whether the plans of seven Holiday Inns funded by a trust created by each of the Holiday Inns are employee welfare benefit plans within the meaning of section 3(1) of ERISA. Second, whether section 514 of ERISA preempts the procedural requirements of the Florida Department of Insurance (Insurance Department) which calls for a predetermination by the Department of Labor (the Department) that an employee benefit plan is subject to ERISA.

07/21/1981
403( c)
403(a)
404(a)
514

Mr. L. Gerald Roach
Deputy Commissioner
Financial Condition Division
Bureau of Insurance
State Corporation Commission
Box 1157
Richmond, Virginia 23209

Whether the Credit Union is an employee organization within the meaning of section 3(4) of ERISA, and whether the group legal services program is an employee welfare benefit plan within the meaning of section 3(1) of ERISA