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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**1987**
AO/ Date/ Reference	Recipient	Description of Request
1987-04a 06/02/1987 406(b)(3)	Ms. Katherine L. Thompson Director of Communication Service Facciani & Company Rock Run Center Suite 242 5700 Lombardo Centre Cleveland, OH 44131	Whether the purchase of preferred stock of a corporation by a defined benefit pension plan sponsored by that corporation would contravene the prohibited transaction provisions of section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) if such stock is acquired from the estate of the father of a plan fiduciary.
1987-03A 05/05/1987 407	Mr. Kenneth M. Hart Townley & Updike Chrysler Building 405 Lexington Avenue New York, NY 10174	Whether depositary shares of Jaguar plc (a U.K. Corporation) common stock, evidenced by American depositary receipts (ADRs), constitute "qualifying employer securities" under section 407(d)(5) of ERISA if held by the profit-sharing plan for U.S. employees of Jaguar Cars, Inc. (a wholly owned subsidiary of Jaguar plc)
1987-02A 01/08/1987 3(1) 3(4) 3(5)	Mr. Franklin L. Damon Wyman, Bautzer, Rothman, Kuchel & Silbert Two Century Plaza, Fourteenth Floor 2049 Century Park East Los Angeles, California 90067	Whether the National Transportation Trust, established pursuant to a trust agreement effective January 1, 1985, between the National Transportation Safety Association, Inc. (NTSA) as Trustor and First Wisconsin National Bank of Madison as Trustee, is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.
1987-01A 01/05/1987 3(1) 3(4) 3(5)	Mr. James P. Rankin Eidson, Lewis, Porter & Haynes 1300 Merchants National Bank Building Eighth and Jackson Streets Topeka, Kansas 66612-1252	Whether the group health insurance program sponsored by the Kansas Bar Association (KBA) for its members and their employees, is an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA, established and/or maintained by an “employee organization" or an “employer" (as defined in sections 3(4) and 3(5) of ERISA, respectively).

**1986**
AO/ Date/ Reference	Recipient	Description of Request
1986-28A 12/11/1986	Ms. Maria B. Campbell Executive Vice President, Secretary & General Counsel AmSouth Bank N.A. P.O. Box 11007 Birmingham, AL 35288	Whether the purchases and sales of stock of AmSouth Bancorporation, (AmSouth), in blind transactions on the New York Stock Exchange (NYSE) by unaffiliated participants in the self-directed individual retirement accounts (IRAs) for which AmSouth Bank N.A. (AmSouth Bank), a wholly-owned subsidiary of AmSouth, serves as custodian constitute prohibited transactions under the section 4975 of the Internal Revenue Code of 1954.
1986-27A 12/15/1986	Ms. Cheryl A. French Hafer, Price, Rinehart & Schwerin 2505 Third Avenue Suite 309 Seattle, Washington 98121	Whether the trust established in accordance with the Labor Management Cooperation Act of 1978 (LMCA) by the United Association of Journeyman & Apprentices of the Plumbing and Pipefitting Industry, Local Union 598, AFL-CIO (Local 598) and the Southwestern Washington Mechanical Contractors Association (SWMCA) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.
1986-26A 12/05/1986	Mr. James P. Rankin Eidson, Lewis, Porter & Haynes 1300 Merchants National Bank Building Eighth and Jackson Streets Topeka, Kansas 66612-1252	Whether the group health insurance program sponsored by the Kansas Society of Certified Public Accountants, (KSCPA) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.
1986-25A 12/04/1986	Ms. Diane C. Sonderegger Kennedy, Holland, DeLacy & Svoboda Kennedy Holland Building 10306 Regency Parkway Drive Omaha, Nebraska 68114	Whether the Health Services Retirement Plan and Trust is a church plan within the meaning of section 3(33) of title I of ERISA and therefore exempt from coverage under that title pursuant to section 4(b)(2) of ERISA.
1986-24A 09/09/1986	Mr. Steven Bloom Kaplan, Sicking, and Bloom, P.A. Suite 200 Forum III 1675 Palm Beach Lakes Blvd. West Palm Beach, Florida 33401	Whether the Miami Fire Fighters Insurance Trust Fund constitutes a "governmental plan" within the meaning of section 3(32) of title I of the Employee Retirement Income Security Act of 1974 (ERISA) and is, therefore, excluded from coverage under title I of ERISA pursuant to section 4(b)(1) thereof.
1986-23A 09/09/1986	Mr. Steven Bloom Kaplan, Sicking & Bloom, P.A. Suite 200 Forum III 1675 Palm Beach Lakes Boulevard West Palm Beach, Florida 33401	Whether the Palm Beach County Fire Fighters Employees' Insurance Fund constitutes a "governmental plan" within the meaning of section 3(32) of title I of the Employee Retirement Income Security Act of 1974 (ERISA) and is, therefore, excluded from coverage under title I of ERISA pursuant to section 4(b)(1) thereof.