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
1981-81A 11/23/1981 103(a)(3)	Mr. Myron A. Methvin Hunt Oil Company 2900 First National Bank Building Dallas, Texas 75202	Whether the Fidelity Thrift Plan (the Plan) established by the Hunt Oil Company must engage an independent qualified public accountant to conduct an examination of the financial statements and schedules of the Plan pursuant to the Employee Retirement Income Security Act of 1974 (ERISA).
1981-80A 12/18/1981 3(2)	Mr. William M. Tartikoff Assistant Counsel Investment Company Institute 1775 K Street, N.W. Washington, D.C. 20006	Whether a payroll deduction program for an Individual Retirement Account (IRA) will constitute an employee pension benefit plan for the purposes of title I of ERISA under certain circumstances.
1981-79A 11/04/1981 3(32)	Mr. Roger R. Kemppel Kemppel, Huffman & Ginder 255 E. Fireweed Lane, Suite 200 Anchorage, Alaska 99503	Whether the Plan is exempt from the provisions of ERISA by virtue of its being a "governmental plan" within the meaning of ERISA section 3(32).
1981-78A 10/29/1981 3(14)	Mr. Bruce Alan Miller Legal Division W.R. Grace & Co. Grace Plaza 1114 Avenue of the Americas New York, N.Y. 10036	Whether W.R. Grace & Co. (Grace) or a subsidiary thereof is a party in interest with respect to the Profit Sharing Plan of Contractors Service & Rentals, Inc. (the Plan).
1981-77A 10/14/1981 3(1)	Mr. Andrew R. Hricko Insurance Institute for Highway Safety Watergate Six Hundred Washington, D.C. 20037	Whether automatic travel insurance available from the American Express Company without charge when using its travel card to pay for business travel would constitute an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA; and, whether personal accident insurance acquired by and at the discretion of employees when renting an automobile for employer business purposes, and paid for by the employer, would constitute an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA.
1981-76A 10/14/1981 3(1) 3(5)	Mr. R. B. Ashworth Deputy Commissioner State Board of Insurance 1110 San Jacinto Austin, Texas 78786	Whether the Trust was an employee welfare benefit plan covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA).
1981-75A 10/06/1981 3(2)	Mr. Richard J. Gillingham Associate Counsel Office of the General Counsel Western Union Telegraph Company One Lake Street Upper Saddle River, New Jersey 07458	Whether the Western Union Telegraph Company-Communication Workers of America, AFLCIO, Severance Pay Agreement (SPA) is a pension plan, a welfare plan, or neither.
1981-74A 09/29/1981 3(2)	Mr. J. Gerald Martin Fulbright & Jaworski Bank of the Southwest Building Houston, Texas 77002	Whether the Plan is an employee benefit plan within the meaning of ERISA section 3(3), as further defined by ERISA sections 3(1) and 3(2), and thus is covered by ERISA title I.
1981-73A 09/24/1981 3(1) 3(5)	Mr. Bruce M. Hollowick Suite 404 Champion Forest Regency Plaza 13231 Champion Forest Drive Houston, Texas 77069	Whether the Merchants Discount Service Association Trust (the MDSA Trust) is an employee benefit plan within the meaning of ERISA section 3(3).
1981-72A 09/16/1981 404(a)(1) 406(b)(3) 408(b)(4)	Mr. Edward K. Mosenthal Berle & Berle 122 East 42nd St. New York, N.Y. 10168	Whether the early redemption of time deposits by Savings Bank Trust Company (SBT) as trustee of certain employee benefit plans would be a violation of section 406(b)(3) of ERISA.