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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**2005**
AO/ Date/ Reference	Recipient	Description of Request
2005-05A 03/23/2005 514(b)(8) 609(b)	Mr. Patrick J. O'Connell Chief, Civil Medicaid Fraud Section Office of the Attorney General of Texas P.O. Box 12548 Austin, Texas 78711-2548	Regarding the provisions in ERISA § 514(b)(8) and ERISA § 609(b) on State causes of action to obtain reimbursement for their Medicaid programs from ERISA plans.
2005-04A 03/25/2005 406(b)	Ms. Norma M. Sharara Buchanan Ingersoll, PC 1776 K Street, NW, Suite 800 Washington, DC 20006-2365	Whether a plan may invest in a mutual fund when one of the plan's trustees is the president, CEO, and significant shareholder of the mutual fund's investment advisor.
2005-03A 03/23/2005 2510.3-101 408(b)(2)	Frank C. Sabatino Stevens & Lee 1818 Market Street – 29th Floor Philadelphia, PA 19103	Application of the definition of a "related group of plans" for purposes of the wholly-owned exception of the plan assets regulation at 29 CFR 2510.3-101.
2005-02A 02/24/2005 103	Michael V. Conger Robert A. Browning Polsinelli Shalton Welte Suelthaus PC 700 West 47th Street, Suite 1000 Kansas City, MO 64112	Regarding the Schedule A (Form 5500) requirements for reporting fees and commissions paid to brokers, agents and other persons directly or indirectly attributable to policies or contracts placed or retained with or by an ERISA-covered employee benefit plan.
2005-01A 02/14/2005 3(32)	Neal B. Childers General Counsel Georgia Department of Community Health 2 Peachtree Street, NW Atlanta, Georgia 30303-3159	Whether Georgia's Agricultural Commodities Commissions are "agencies" or "instrumentalities" of the State of Georgia so that inclusion of their employees would not adversely affect the status of Georgia's State Health Benefit Plan as a "governmental plan" within the meaning of section 3(32) of ERISA.

**2004**
AO/ Date/ Reference	Recipient	Description of Request
2004-11A 12/30/2004 3(33)	Lauren B. Licastro, Esq. Morgan, Lewis & Bockius, LLP One Oxford Centre Pittsburgh, Pennsylvania 15219-6401	Whether the Pittsburgh Mercy Health System Cash Accumulation Plan, the Pittsburgh Mercy Health System 401(k) Savings Plan, and the Mercy Life Center Corporation Pension Plan are "church plans" within the meaning of section 3(33) of ERISA, that are excluded from Title I coverage by ERISA section 4(b)(2).
2004-10A 12/30/2004 3(1)	Richard Brickson May Department Stores Company Office of Legal Counsel 611 Olive Street, Suite 1750 St. Louis, MO 63101	Whether the May Department Store Company’s vacation pay program is an "employee welfare benefit Plan "within the meaning of section 3(1) of ERISA.
2004-09A 12/03/2004 4975(c )	Thomas G. Schendt, Esq. Alston & Bird LLP 601 Pennsylvania Avenue, N.W. North Building, 10th Floor Washington, DC 20004-2601	Concerning the application of the prohibited transaction provisions under section 4975(c) of the IRC, to certain contributions to health savings accounts.
2004-08A 07/02/2004 3(1)	Mr. Barry V. Frederick Wiggins Childs Quinn & Pantazis 301 19th Street North Birmingham, AL 35203	Whether the Denny's, Inc. Vacation Pay Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA.
2004-07A 07/01/2004 412	William A. Mrozowski President and Chief Executive Officer First Commonwealth Trust Company 614 Philadelphia Street Indiana, PA 15701-0400	Non-depository, state chartered trust company that is a wholly-owned subsidiary of a bank holding company and is subject to regular examination and supervision by the Federal Reserve System, is exempt from certain bonding requirements in section 412 of ERISA.