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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**1989**
AO/ Date/ Reference	Recipient	Description of Request
1989-25A 09/27/1989 408(b)(2)	Charles Stewart, Esq. Jones, Day, Reavis & Pogue 1450 G Street NW Metropolitan Square Washington, DC 20005-2088	Whether the United Company Profit-Sharing and Retirement Plan Investment Committee may retain the United Investment Corporation (UIC) as investment manager for the Plan, and that the Plan may pay UIC for such services, without violating sections 404 and 406 of title I of ERISA or section 4975 of the Internal Revenue Code.
1989-24A 09/25/1989	Mr. Richard P. Bogatto Fulbright & Jaworski 1301 McKinney Avenue Houston, Texas 77010	Whether certain loan transactions will affect the character of the Quanex Corporation Supplemental Benefit Plan under sections 201(2), 301(a)(3), and 401(a)(1) of the Employee Retirement Income Security Act of 1974 ("ERISA" or the "Act").
1989-23A 10/25/1989 3(32) 4(b)(1)	Ms. Ellen M. Davis Wise Carter Child & Caraway 600 Heritage Building PO Box 651 Jackson, Mississippi 39205	Whether the Hinds County General Hospital's welfare benefit plans for employees are governmental plans within the meaning of section 3(32) of title I of ERISA.
1989-22A 09/21/1989 4(b)	Mr. Peter M. Kelly Bell, Boyd & Boyd Three First National Plaza Suite 3200 70 West Madison Street Chicago, Illinois 60602	Whether the operation of the Walgreen Co. Irrevocable Grantor Trust causes the Walgreen Co. Supplemental Profit-Sharing Plan to be other than "unfunded" under section 4(b)(5) of the Employee Retirement Income Security Act of 1974 (ERISA).
1989-21A 09/08/1989 3(1) 3(4) 3(5)	Mr. H. James Gorman, Jr. Coopers and Lybrand One Post Office Square Boston, Massachusetts 02109	Whether the Home Builders Association of New Hampshire Benefits Trust is an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA. Whether the Association is an employee organization or employer under sections 3(4) and 3(5) of ERISA.
1989-20A 08/18/1989 3(1)	Mr. Ernest P. Ritchey Vice President Federal Employee Association 1747 Citadel Plaza, #101 San Antonio, TX 78209	Whether the FEA/GEA Dental Health Care Plan is an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA.
1989-19A 08/18/1989 3(40)	Mr. Roy M. Larson Tacoma Industrial Trust 808 No. 2nd Tacoma, Washington 98403	Whether the Tacoma Industrial Trust, established to provide life and accident, dental, vision care, drugs, pharmaceutical supplies, health benefits and prepaid legal benefits for employees of participating employers, is an employee welfare benefit plan covered by Title I of ERISA. Whether each employer electing to provide benefits described in section 3(1) through the Trust has established its own separate employee welfare benefit plan subject to Title I of ERISA.
1989-18A 08/18/1989	John M. Vine, Esq. Covington & Burling 1201 Pennsylvania Ave., NW PO Box 7566 Washington, DC 20044	Whether a certain sale of securities from the General Electric Pension Trust to an underwriting syndicate of which Kidder, Peabody & Co. Incorporated was a member was a prohibited transaction within the meaning of section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) and section 4975 of the Internal Revenue Code of 1986.
1989-17A 08/07/1989 3(40)	Mr. Homer Elliot Drinker, Biddle & Reath Philadelphia National Bank Building Broad and Chestnut Streets Philadelphia, PA 19107	Whether the WBMA, Inc. Voluntary Employee Benefit Trust is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA and whether the Trust is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of title I of ERISA.
1989-16A 08/04/1989 3(32) 4(b)(1)	Ms. Ann Crawford Butler & Binion 1600 First Interstate Bank Plaza 1000 Louisiana Houston, TX 77002-5008	Whether the Police Plan is a governmental plan within the meaning of section 3(32) of Title I of ERISA and, thus, is excluded from the requirements of title I of ERISA; as well as the applicable requirements of section 414(d) of the Internal Revenue.