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.

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**1980**
AO/ Date/ Reference	Recipient	Description of Request
1981-01A 12/17/1980 3(2)	Mr. Stuart J. Offer Morrison & Foerster One Market Plaza Spear Street Tower San Francisco, California 94105	Whether a revised program of supplemental benefit payments (the Revised Program) to be made to former employees by the Crocker National Bank (the Bank) constitutes an employee pension benefit plan within the meaning of section 3(2) of ERISA.
1980-74A 10/08/1980 3(1)	Wesley J. Kinder Insurance Commissioner State of California 100 Van Ness Avenue San Francisco, CA 94102 Attention: Raul V. Aguilar Senior Counsel	Whether the program of benefits offered by the Common Market Employee Benefit Association ("CMEBA"), during the time this entity was in operation, constituted an employee welfare benefit plan within the meaning of ERISA §3(1), 29 U.S.C. §1002(1).
1980-73A 10/21/1980 404(b)	Karl A. Schmidt, Esq. Lillick McHose & Charles 707 Wilshire Boulevard Los Angeles, California 90017	Whether the Mitsubishi Bank of California (MBC) exercises management and control of plan assets as defined in Department of Labor Regulation 29 CFR §2550.404b-1(c).
1980-72A 12/08/1980 3(1) 3(2)	Mr. Mario S. Belaval Vice-President Bacardi Corporation G.P.O. Box 3549 San Juan, Puerto Rico 00936	Whether a severance program (the Program) of Bacardi Corporation (the Employer) located in Catano, Puerto Rico, constitutes an "employee benefit plan" under section 3(3) of ERISA. Further, you ask if the Program is an "employee benefit plan" would it be an "employee welfare benefit plan" under section 3(1) of ERISA or an "employee pension benefit plan" under section 3(2) of ERISA.
1980-71A 12/01/1980 3(1) 3(2)	Mr. Kenneth L. Maher Williams & Brooke, P.C. One Financial Plaza Hartford, Connecticut	Whether certain insurance and annuity contracts issued by the Covenant Life Insurance Company held by certain employee benefit plans are considered plan assets.
1980-70A 12/01/1980 3(1) 3(2)	Mr. Kenneth L. Maher Williams & Brooke, P.C. One Financial Plaza Hartford, Connecticut 06103	Whether the employee benefit plans established when employers adopt the GTO-79 Group Insurance Trust (the Trust) are separate employee pension benefit plans within the meaning of ERISA section 3(2) and whether the "Active Life reserve" accounts maintained pursuant to the Group Deposit Administration policies held in the Trust are "part of" such plans (these plans are collectively referred to in this letter as "the Plans").
1980-69A 12/01/1980 3(1)	Ms. Jane B. Stranch Branstetter, Moody, and Kilgore 200 Church Street, Fourth Floor Nashville, Tennessee 37201	Whether the Death Benefit Fund for the Chauffeurs, Teamsters, Warehousemen and Helpers of America, Local Union No. 519 (the Death Benefit Fund) is an employee welfare benefit plan within the meaning of ERISA section 3(1).
1980-68A 12/01/1980 3(1) 3(4) 3(5)	Mr. Theodore E. Rhodes Miller & Chevalier 1700 Pennsylvania Avenue, N.W. Washington, D.C. 20006	Whether the Professional Insurance Agents Group Insurance Trust Fund (the Fund) is an employee welfare benefit plan within the meaning of section 3(1) of ERISA.
1980-67A 11/13/1980 3(14)(G)	Mr. Theodore R. Groom Mr. Lawrence J. Hass Groom and Nordberg Suite 450 1775 Pennsylvania Avenue, N.W. Washington, D.C. 20006	Whether certain transactions do not constitute prohibited transactions under the Employee Retirement Income Security Act of 1974 (ERISA) that involve the Prudential Insurance Company of America, The Equitable Life Assurance Society of the United States, John Hancock Mutual Life Insurance Company, Connecticut General Life Insurance Company, and Aetna Life Insurance Company (hereinafter referred to collectively as the Company(ies)) and if the transactions are prohibited, whether PTE 78-19 exempts the transactions.
1980-66A 11/13/1980 3(2)	Mr. A. Kimbrough Davis Kilpatrick & Cody 3100 Equitable Building 100 Peachtree Street Atlanta, Georgia 30303	Whether a "Gratuitous Pay Plan" proposed by the Fulton National Bank of Atlanta (Fulton) is not an employee benefit plan within the meaning of ERISA section 3(3).