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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**2001**
AO/ Date/ Reference	Recipient	Description of Request
2001-07A 07/02/2001 3(32)	Alan B. Cabral, Esq. Seyfarth, Shaw, Fairweather & Geraldson One Century Plaza, Suite 3300 2029 Century Park East Los Angeles, California 90067-3063	Application of the definition of "governmental plan" in Sec. 3(32) of ERISA.
2001-06A 06/01/2001 206(d)(3)	Lee Sapienza Chief, Bureau of Policy and Planning Division of Child Support Enforcement Office of Temporary and Disability Assistance 40 North Pearl Street Albany, NY 12243-0001	Application of ERISA Sec. 206(d)(3) to income withholding notices issued by DSCE or a county child support enforcement agency operating under DSCE guidelines.
2001-05A 06/01/2001 403 404 406	Denise M. Clark Feder & Semo, P.C. 1350 Connecticut Avenue, NW, Suite 600 Washington, DC 20036	Application of ERISA Secs. 403, 404 and 406 to an amendment to provide for the payment of certain federal tax obligations that arise as a result of the Fund’s provision of domestic partner coverage and an additional gross-up benefit to participants who elect domestic partner coverage.
2001-04A 03/22/2001 3(1) 3(5)	John E. Mossberg, Esq. Reinhart, Boerner, Van Deuren Norris & Rieselbach, S.C. 1000 North Water Street P.O. Box 514000 Milwaukee, Wisconsin 53203-3400	Whether the subject plan is maintained by a "group or association of employers" for purposes of the definition of "employer" in Sec. 3(5) of ERISA.
2001-03A 02/15/2001 3(2)	Theodore R. Groom Groom Law Group 1701 Pennsylvania Ave., NW Washington, D.C. 20006-5893	Whether certain individual retirement annuities and tax deferred annuities that are otherwise exempt from coverage under Title I of ERISA by virtue of DOL regulations at 29 CFR 2510.3-2(d) and (f) would remain exempt if the employer as the contract holder (1) votes on the proposed plan of demutualization and (2) selects an allocation method for distributing the demutualization proceeds among the employees covered under the group contract. See also Information Letter to Theodore R. Groom dated 02/15/01.
2001-02A 02/15/2001 3(21)	Theodore R. Groom Groom Law Group 1701 Pennsylvania Ave., NW Washington, D.C. 20006-5893	Application of the definition of a "fiduciary" in certain circumstances relating to the allocation of demutualization proceeds. See also Information Letter to Theodore R. Groom dated 02/15/01.
2001-01A 01/18/2001 403 404	Mr. Carl J. Stoney, Jr. Crosby, Heafey, Roach & May Two Embarcadero Center, Suite 2000 San Francisco, California 94111-4106	The application of Title I of ERISA to the payment by plans of expenses relating to tax-qualification. See hypothetical examples.

**2000**
AO/ Date/ Reference	Recipient	Description of Request
2000-15A 11/15/2000 PTE 84-24	Stephen M. Saxon, Esquire Groom Law Group 1701 Pennsylvania Avenue, NW Washington, DC 20006-5893	Concerning the application of PTE 84-24 to transactions involving certain individual retirement annuities offered by TIAA-CREF.
2000-14A 10/15/2000 3(1)	Roderick A. DeArment Covington & Burling 1201 Pennsylvania Avenue, NW P.O. Box 7566 Washington, DC 20044-7566	Regarding the applicability of Title I of the ERISA to the UTU’s Job Benefit Fund/Income Security Program, specifically, that the JBF/ISP is not an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA.
2000-13A 10/24/2000 401(c )	Mr. David McDaniel Ernst & Young 600 Peachtree Street, Suite 2800 Atlanta, Georgia 30308-2215	Regarding the applicability of Title I of ERISA. Specifically, whether the Authority's East Alabama Medical Center Financial Security Plan and its East Alabama Medical Center TSA Thrift Plan are governmental plans, and, therefore excluded by §4(b)(1) from coverage under Title I.