Advisory Opinions

Whether three Los Angeles Police Relief Association, Inc. benefit arrangements constitute “governmental plans” within the meaning of ERISA section 3(32) and are therefore excluded from the requirements of Title I of ERISA by section 4(b)(1).

Whether a plan administrator may refund, without violating the anti-inurement rule in ERISA section 403(c)(1), amounts that the plan administrator has determined were wrongly assessed due to computer programming errors.

Whether the M.G.S.I., Inc. Contingent Equity Ownership Program constitutes an “employee benefit plan” within the meaning of ERISA section 3(3).

Whether Physical Distribution Services, Inc., Larson Transfer and Storage Co., Midwest Driver Corporation, Labor Service Company, and Allstate Delivery Service constitute a single employer for the purposes of ERISA section 3(40)(B) and whether the Physical Distribution Services, Inc. Group Health Plan is a “multiple employer welfare arrangement” within the meaning of ERISA section 3(40)(A).

Whether the Ransom Memorial Hospital health insurance, life insurance, disability insurance, section 125, profit-sharing retirement, and section 457 retirement plans are “governmental plans” within the meaning of section 3(32) and therefore are excluded from ERISA Title I coverage by section 4(b)(1).

Whether the Grand Rapids City Coach Lines, Inc. and Amalgamated Transit Union Pension Plan is a “governmental plan” within the meaning of section 3(32) and, therefore excluded from ERISA Title I coverage.

Whether a plan, whose participants are members of more than one collective bargaining unit, would fail to satisfy the ERISA section 408(b)(1)(A) requirement that loans be available to all participants and beneficiaries who are parties in interest on a reasonably equivalent basis if loans are available only to participants (and beneficiaries) whose collective bargaining units have agreed to the loan feature.

A request, on behalf of Adoptive Families of America, Inc., for guidance concerning the obligations of group health plans under ERISA section 609(c), relating to coverage of dependent children in connection with adoptions.

Whether Banc One Corporation and its affiliates would be considered a fiduciary to plans participating in a proposed participant loan program in connection with its processing of participant loan applications and administration of the program.

Whether the Connecticut Labor Management Cooperation Committee Trust Fund is an “employee welfare benefit plan” within the meaning of ERISA section 3(1).