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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**2005**
AO/ Date/ Reference	Recipient	Description of Request
2005-10A 05/11/2005 4975( c)(1)(E) 4975( c)(1)(F)	Sandra Parks Faulkner Baker and Hostetler LLP 65 East State Street Columbus, OH 43215 Kristin H. Ives Stradley Ronon Stevens & Young LLP 2600 One Commerce Square Philadelphia, PA 19103-7098	When fees received by a bank or an affiliate, in connection with investments in certain mutual funds by IRAs or other qualified retirement plans, are offset against management fees charged by the bank to the plans, would the receipt and offset avoid prohibited transactions under Code section 4975(c)(1)(E) or (F)?
2005-09A 05/11/2005 408(b)(8)	Donald J. Myers, Esq. Reed Smith LLP 1301 K Street, NW, Suite 1100 East Tower Washington, DC 20005-3373	Whether in-kind investments in a bank collective investment fund are covered by ERISA section 408(b)(8), if the stated conditions are met.
2005-08A 05/11/2005 2510.3-101	Joel A. Mintzer, Esq. Robins, Kaplan, Miller & Ciresi, LLP 2800 LaSalle Plaza 800 LaSalle Avenue Minneapolis, Minnesota 55402-2015 Jon W. Breyfogle, Esq. Groom Law Group, Chartered 1701 Pennsylvania Avenue, NW Washington, DC 20006-5811	Whether certain distributions from insurance companies to their policyholders are "plan assets."
2005-07A 05/03/2005 3(32)	Neal B. Childers, Esq. Georgia Department of Community Health 2 Peachtree Street, NW Atlanta, GA 30303-3159	Whether the status of the Georgia State Health Benefit Plan as a "governmental plan" within the meaning of section 3(32) of ERISA would be adversely affected if it were extended to cover the employees of certain federally qualified health centers in the State of Georgia.
2005-06A 04/11/2005 503	Larry Brand Mahoney & Associates 2455 East Sunrise Boulevard, Suite 300 Fort Lauderdale, FL 33304	Whether accidental death and dismemberment benefits are subject to the requirements in 29 C.F.R. § 2560.503-1 for "disability benefits" or whether they are "other" welfare benefits subject to the general claims procedure provisions of 29 C.F.R. § 2560.503-1.
2005-05A 03/23/2005 514(b)(8) 609(b)	Mr. Patrick J. O'Connell Chief, Civil Medicaid Fraud Section Office of the Attorney General of Texas P.O. Box 12548 Austin, Texas 78711-2548	Regarding the provisions in ERISA § 514(b)(8) and ERISA § 609(b) on State causes of action to obtain reimbursement for their Medicaid programs from ERISA plans.
2005-04A 03/25/2005 406(b)	Ms. Norma M. Sharara Buchanan Ingersoll, PC 1776 K Street, NW, Suite 800 Washington, DC 20006-2365	Whether a plan may invest in a mutual fund when one of the plan's trustees is the president, CEO, and significant shareholder of the mutual fund's investment advisor.
2005-03A 03/23/2005 2510.3-101 408(b)(2)	Frank C. Sabatino Stevens & Lee 1818 Market Street – 29th Floor Philadelphia, PA 19103	Application of the definition of a "related group of plans" for purposes of the wholly-owned exception of the plan assets regulation at 29 CFR 2510.3-101.
2005-02A 02/24/2005 103	Michael V. Conger Robert A. Browning Polsinelli Shalton Welte Suelthaus PC 700 West 47th Street, Suite 1000 Kansas City, MO 64112	Regarding the Schedule A (Form 5500) requirements for reporting fees and commissions paid to brokers, agents and other persons directly or indirectly attributable to policies or contracts placed or retained with or by an ERISA-covered employee benefit plan.
2005-01A 02/14/2005 3(32)	Neal B. Childers General Counsel Georgia Department of Community Health 2 Peachtree Street, NW Atlanta, Georgia 30303-3159	Whether Georgia's Agricultural Commodities Commissions are "agencies" or "instrumentalities" of the State of Georgia so that inclusion of their employees would not adversely affect the status of Georgia's State Health Benefit Plan as a "governmental plan" within the meaning of section 3(32) of ERISA.