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 |
|---|---|---|
|
10/24/2000
401(c ) |
Mr. David McDaniel |
Regarding the applicability of Title I of ERISA. Specifically, whether the Authority's East Alabama Medical Center Financial Security Plan and its East Alabama Medical Center TSA Thrift Plan are governmental plans, and, therefore excluded by §4(b)(1) from coverage under Title I. |
|
10/04/2000
401(c ) |
Stephen M. Saxon, Esq. |
Regarding the definition of a "Transition Policy" contained in the Department of Labor regulation at 29 C.F.R. 2550.401c-1(h)(6). |
|
09/22/2000
3(32) |
Mr. Vincenzo Oliveto |
Concerning the status of the Firefighters’ Variable Supplements Fund under Title I of ERISA. Specifically, that the VS Fund is a "governmental plan" within the meaning of section 3(32) of ERISA, and, therefore, is excluded from ERISA Title I coverage pursuant to section 4(b)(1) of ERISA. |
|
07/27/2000
4975 ( c)(1) |
Hugh Janow |
Whether allowing the owner of an IRA to direct the IRA to invest in a limited partnership, in which relatives and the IRA owner in his individual capacity are partners, will violate section 4975 of the Code. |
|
07/12/2000
206(d)(3) |
Gail Inman-Campbell |
This is in response to your request for an advisory opinion under section 206(d)(3) of ERISA. You raise questions regarding the proper treatment of a domestic relations order that assigns to an alternate payee a “company-paid survivor benefit.” |
|
06/12/2000
3(32) |
The Honorable Lourdes Ramos-Rivera |
Whether the status of the Retirement System as a "governmental plan" under section 3(32) of ERISA would be adversely affected if the Retirement System were to allow participation by certain employees of General Telecommunications Electronic (GTE). |
|
05/17/2000
3(32) |
Mr. Martin S. Rosenthal |
The applicability of Title I of ERISA to the OCSEA Benefits Trust. The Trust provides welfare benefits to approximately 47,000 active employees, former employees, and to dependents of active or former employees. |
|
05/17/2000
3(32) |
Ms. Joan Ebert Rothermel |
Whether certain employee benefit plans are "governmental plans" within the meaning of section 3(32) of Title I of ERISA. Specifically, the plans covered by your request are: the Annuity Plan of the Patrolmen’s Benevolent Association of the City of New York; the Health and Welfare Fund of the Patrolmen’s Benevolent Association of the City of New York; and the Retiree Health and Welfare Fund of the Patrolmen’s Benevolent Association of the City of New York.3 |
|
05/17/2000
3(33) |
Robert L. Abramowitz, Esq. |
Whether certain employee benefit arrangements described in your letter are "church plans" within the meaning of section 3(33) of Title I of ERISA. |
|
03/30/2000
3(32) |
Mr. Richard L. Davenport, F.S.A |
Whether the Tulsa Firefighters Health and Welfare Plan is excluded from Title I of ERISA as a "governmental plan" within the meaning of section 3(32). |