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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**1981**
AO/ Date/ Reference	Recipient	Description of Request
1981-32A 03/23/1981 103	Mr. John M. Connors, President Pension and Group Services, Inc. 308 Michigan Building Kalamazoo, Michigan 49006	Reporting requirement under the Employee Retirement Income Security Act of 1974 (ERISA) as it applies to three employee welfare benefit plans for which Pension & Group Services, Inc., provides administrative services: the Industrial State Bank and Trust Company Participant Benefit Plan (Bank Plan); L. Perrigo Company Participant Benefit Trust Plan (Perrigo Plan); and Archway Cookies, Inc. Participant Benefit Trust (Archway Plan).
1981-31A 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.
1981-30A 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.
1981-29A 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.
1981-28A 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.
1981-27A 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).
1981-26A 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.
1981-25A 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.
1981-24A 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.
1981-23A 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,