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
03/20/1981
514

Mr. Lester Kurtz
New Jersey Business Industry Association
50 Park Place
Newark, New Jersey 07102

Whether a state law that requires an employer to indefinitely extend group health insurance coverage to former employees who have accepted new employment would be preempted by ERISA.

03/16/1981
404(a)(1)
404(a)(1)(D)
406(b)(2)

Fred S. Hunt, III, Esq.
Jennings, Beddow, Marley and Burgess
P.O. Box 145
Chesterfield Courthouse, VA 23832

Whether certain payments of contributions by employers to the Ironworkers Local No. 28 Health and Welfare Plan and the Ironworkers Pension Fund of Local 28, Richmond, Virginia (the Plans) violate ERISA.

03/13/1981

Mr. Alan F. Mecham
Van Cott, Bagley, Cornwall and McCarthy
141 East First South
Salt Lake City, Utah 84111

Whether Capitol Thrift and Loan (Capitol) may invest the funds of individual retirement accounts [as defined in section 408 of the Internal Revenue Code (the Code)] for which it serves as trustee and custodian in thrift certificates issued by Capitol.

03/12/1981
403(b) plan

Mr. John E. Curtis, Jr.
Kilpatrick & Cody
Suite 500
2501 M Street, N.W.
Washington, D.C. 20037

Whether, when established, a proposed arrangement by South Bend Lathe, Inc. (the Company), will be excluded from coverage under parts 2 and 3 of title I of ERISA, and not subject to the requirements of section 403(a) of ERISA.

03/09/1981
3(2)

Mr. Gary B. Lawson
Katten, Muchin, Gitles, Zavis, Pearl & Galler
4100 Mid-Continental Plaza
55 East Monroe Street
Chicago, Illinois 60603

Whether the Plan is an employee pension benefit plan within the meaning of ERISA section 3(2).

03/03/1981
3(2)

Mr. Mark A. Vogel
Weil, Gotshal & Manges
767 Fifth Avenue
New York, New York 10153

Your sole request is for an opinion that in the event a participant in the SEP chooses to rollover funds from the IRA established under the SEP to another IRA maintained by a Broker-Dealer affiliate, that second IRA is not an "employee pension benefit plan" within the meaning of section 3(2) of ERISA.

02/27/1981
3(4)

Mr. Richard L. Stiles
Bachman, Cummings & McIntyre
500 West Franklin Street
P.O. Box 1155
Appleton, Wisconsin 54912

Whether the Plan is not covered by title I of ERISA as it is considered a small welfare as defined in the limited exemption for certain small welfare plans provided in 29 C.F.R. §2520.104-20.

02/26/1981
3(1)
3(2)

Mr. David T. Mitzner
Holme Roberts & Owen
1700 Broadway, Suite 1800
Denver, Colorado 80290

Whether the Deferred Compensation Plan of Petro-Lewis Corporation is not covered by title I of ERISA.

02/25/1981
414

Matthew T. Kissane, Esquire
Strauss, Kissane, Davis & Hargrove
3737 Camino Del Rio South, Suite 204
San Diego, California 92108

Whether the receipt of deferred compensation after June 30, 1977, for services rendered to the Trust prior to that date  are prohibited transaction under ERISA,

02/18/1981
3(2)

Mr. Mark S. Dray
Hunton & Williams
P.O. Box 1535
Richmond, Virginia 23212

Whether certain payments by United Virginia Bankshares Incorporated (the Company) would constitute an employee pension benefit plan within the meaning of section 3(2) of ERISA.