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

Start Date

Select Reference

**1980**
AO/ Date/ Reference	Recipient	Description of Request
1980-44A 07/22/1980 3(1)	J.B. Nelson, Director Compensation & Benefits McDonnell Douglas Corporation P.O. Box 516 St. Louis, Missouri 63166	Whether the sick leave benefit plans of the McDonnell Douglas Corporation (McDonnell) described as PN 508 Sick Leave Benefit Plan – Salaried MDC-West and PN 509 Sick Leave Benefit Plan – Salaried MDC-East (the Plans) are employee welfare benefit plans within the meaning of ERISA section 3(1).
1980-43A 07/15/1980 406(a)	Mr. Douglas B. Kramer Young & Alexander Co., L.P.A. Suite 100 367 West Second Street P.O. Box 578 Dayton, Ohio 45402	Whether certain transaction between Capitol Plumbing and Heating Supply Co. ("Capitol") and the Capitol Plumbing Profit-Sharing and Thrift Trust do not constitute prohibited transactions under the Employee Retirement Income Security Act of 1974.
1980-42A 07/11/1980 3(1) 3(5)	Mr. Philip R. Hinderberger Counsel, Department of Insurance State of California 100 Van Ness Avenue San Francisco, California 94102	Whether a certain trust known as the "RETA" Trust and the benefit plan established in connection with it (RETA Plan) is an employee welfare benefit plan within the meaning of section 3(1) of ERISA and, if so, whether the Department has promulgated regulations regarding the definition of church plan under section 3(33) of ERISA.
1980-41A 07/19/1980 3(2)	Mr. Stuart J. Offer Morrison & Foerster One Market Plaza Spear Street Tower San Francisco, California 94105	Whether a program of supplemental benefits to former employees by the Crocker National Bank (the Bank) constitutes an employee pension benefit plan within the meaning of ERISA section 3(2).
1980-40A 07/09/1980 3(1) 3(5)	Mr. Donald A. Dowdell Attorney, Legal Division Insurance Commissioner Office of Treasurer Tallahassee, Florida 32304 cc: Small Business Independent Trades Association	Whether the health benefits program of the Small Business Independent Trades Association (SBITA) is an employee benefit plan within the meaning of ERISA section 3(3).
1980-39A 06/27/1980 206(d) 403(c )(1) 404(a)(1)(A) 406(b)(2) 514	Mr. George A. Grenfell, Jr. Assistant District Attorney P.O. Box 12946 Fresno, California 93779	Whether, under the Employee Retirement Income Security Act of 1974 (ERISA), it is permissible to garnish the Laborers’ Vacation-Holiday Trust Fund for Northern California (the Fund) for child support arrearages.
1980-38A 06/27/1980 3(1)	Mr. James N. Schuth Miles & Stockbridge 10 Light Street Baltimore, Maryland 21202	Whether the Black & Decker Disability Plan and Trust (the Plan) is: (1) an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA; (2) an "employee benefit plan" within the meaning of ERISA section 3(3); (3) an "employee benefit plan" as provided in ERISA section 514(b)(2)(B); (4) exempt from the participation and vesting requirements of part 2 of title I of ERISA as an "employee welfare benefit plan" within the meaning of ERISA section 201(1); (5) exempt from the funding requirements of part 3 of title I of ERISA as an "employee welfare benefit plan" as defined in ERISA section 301(a)(1); and (6) exempt from title IV of ERISA. You state that the Plan is provided to employees of Black & Decker.
1980-37A 06/24/1980 3(2)	Mr. Brian J. Lake Thornburg, McGill, Deahl, Harman, Carey & Murray Sixth Floor, First Bank Building South Bend, Indiana 46601	Whether the Torrington Company Severance Pay Plan (the Severance Plan) constitutes an “employee welfare benefit plan” under section 3(1) of ERISA, and, further, that the Severance Plan is not an "employee pension benefit plan" under section 3(2) of ERISA.
1980-36A 06/18/1980 3(32) 4(b)(1)	Mr. Gary P. Amaon Butler, Binion, Rice, Cook & Knapp Esperson Buildings Houston, Texas 77002	Whether the Metropolitan Transit Authority Union Pension Plan Local 260, TWU, AFL-CIO (the Plan) is a governmental plan within the meaning of ERISA section 3(32) and thus, is excluded from coverage of ERISA title I requirements by ERISA section 4(b)(1).
1980-35A 06/09/1980 3(32) 4(b)(1)	Mr. Gerald A. Sumida General Counsel Center for Cultural and Technical Interchange Between East and West, Inc. P.O. Box 656 Honolulu, Hawaii 96809	Whether the Center for Cultural and Technical Interchange Between East and West, Inc. Corporation (the Corporation) is an agency or instrumentality of the Government of the United States, or of the Government of the State of Hawaii, or of both and whether the pension and welfare plans of the Corporation are covered under the provisions of the Employee Retirement Income Security Act of 1974 (ERISA).