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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**2003**
AO/ Date/ Reference	Recipient	Description of Request
2003-13A 09/30/2003 3(40) 3(5)	Robert L. Sacks, Esq. Kane Kessler, PC 1350 Avenue of the Americas New York, NY 10019-4896	Whether the AICP Health Benefits Fund is an employee welfare benefit plan established and maintained by an employer group or association within the meaning of section 3(5) of ERISA. Also whether the Fund is a "fully insured" multiple employer welfare arrangement within the meaning of ERISA section 3(40) and section 514(b)(6)(A).
2003-12A 09/30/2003 3(32)	Albert C. Harberson, Esq. Director of National Policy The Council of State Governments 2760 Research Park Drive Lexington, Kentucky 40578-1910	Whether employees of The Council of State Governments may participate in the Kentucky Employees Retirement System without adversely affecting the status of KERS as a "governmental plan" within the meaning of section 3(32) of ERISA.
2003-11A 09/08/2003 404(c )	Stephen M. Saxon Groom Law Group, Chartered 1701 Pennsylvania Ave., NW Washington, DC 20006-5893	Whether delivery of a Profile (as described in Rule 498 under the Securities Act of 1933) would satisfy the prospectus delivery requirements under ERISA section 404(c) regulations.
2003-10A 08/12/2003 407(a)(2)	Charles R. Smith Kirkpatrick & Lockhart LLP 535 Smithfield Street Pittsburgh, PA 15222-2312	Whether the reallocation of employer securities from the account of one plan participating in a master trust to the accounts of other plans participating in the master trust in exchange for interests of those plans in other assets of the same value held in the master trust would constitute an acquisition of employer securities for purposes of section 407(a) of ERISA.
2003-09A 06/25/2003 406(b)(1) 406(b)(3)	Gary W. Howell Gardner, Carton & Douglas 191 North Wacker Drive, Suite 3700 Chicago, IL 60606	Whether a trust company’s receipt of 12b-1 and subtransfer fees from mutual funds, the investment advisers of which are affiliates of the trust company, for services in connection with investment by employee benefit plans in the mutual funds, would violate ERISA when the decision to invest in such funds is made by an employee benefit plan fiduciary or participant who is independent of the trust company and its affiliates.
2003-08A 06/26/2003 403 403(d)(2)	Stephen R. Kern McNees Wallace & Nurick LLC PO Box 1166, 100 Pine Street Harrisburg, PA 17108-1166	Request for guidance as to the disposition of surplus assets on the termination of the Trust. Specifically, whether, after all outstanding claims for benefits have been satisfied and all surplus attributable to participant contributions has been used for the provision of benefits, the remaining surplus assets may be transferred to a charitable foundation that is not a party in interest in accordance with the terms of the trust document.
2003-07A 06/19/2003 PTE 84-14	Melanie Franco Nussdorf, Esq. Steptoe & Johnson LLP 1330 Connecticut Avenue, NW Washington, D.C. 20036	Request for guidance concerning section V(h) of PTE 84-14 which permits certain transactions between a party in interest with respect to an employee benefit plan and an investment fund in which the plan has an interest and which is managed by a QPAM, provided that the other conditions of the exemption are satisfied.
2003-06A 04/25/2003 3(1)	Donald J. Siegel, Esq. Elizabeth A. Sloane, Esq. Segal, Roitman & Coleman 11 Beacon Street, Suite 500 Boston, MA 02108	Regarding the applicability of Title I of ERISA. Specifically, whether the Labor Management Construction Safety Alliance, Inc. (LMCSA) is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA.
2003-05A 04/10/2003	Alden J. Bianchi Mirick O’Connell DeMallie & Lougee, LLP 1700 BankBoston Tower 100 Front Street Worcester, MA 01608-1477	Whether under ERISA Church is entitled to retain the demutualization award paid to Church by Principal for a group annuity contract that was purchased in connection with the termination of a retirement plan that had been established and maintained by Church.
2003-04A 03/26/2003 403 404 406	Mr. Robert Gallagher Groom Law Group 1701 Pennsylvania Ave., N.W. Washington, D.C. 20006-5893	Regarding the application of ERISA to an employer’s amendment of its plan to eliminate life insurance benefits for certain retirees and the amendment of its defined benefit pension plan to add similar benefits for those retirees, and the implementation of those amendments. Specifically whether the amendments, along with their implementation, would not violate the anti-inurement, exclusive benefit and prohibited transaction provisions under ERISA.