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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**1976**
AO/ Date/ Reference	Recipient	Description of Request
1976-113 09/30/1976 3(2)	Anonymous	Whether a Stock Plan established to encourage long-term investment in company stock by a select group of officers and employees, and which allows the company to repurchase the stock from the participant if the participant chooses to dispose of it or leaves the company, qualifies as an "employee pension benefit plan" under ERISA.
1976-112 09/30/1976 3(2)	Anonymous	Whether tax deferred annuities are covered plans under section 4(a) of ERISA if the employee can terminate their annuity agreement and redeem the contribution at will.
1976-111 09/28/1976 3(3)	Anonymous	Whether an employees’ pension plan and trust in which the only participant owns 100% of the corporation stock is covered under ERISA.
1976-110 09/28/1976 3(2)	Anonymous	Whether an agreement between a company and an employee and 50-percent stockholder to provide him additional retirement compensation for past services in return for certain considerations is subject to the provisions of ERISA.
1976-109 09/27/1976	Anonymous	Whether a county sanitary authority’s pension plan is a "governmental plan" and therefore exempt from coverage under ERISA.
1976-108 09/27/1976 3(32)	Anonymous	Whether a life insurance program, a pension plan, and an employee supplemental retirement plan established by a medical care facility for its employees are exempt from coverage under ERISA.
1976-107 09/27/1976 3(1)	Anonymous	Whether two severance pay plans that are not pension plans under ERISA section 2510.3-2(b) are considered "employee welfare benefit plans" under ERISA.
1976-106 09/21/1976 3(2)	Anonymous	Addresses the exclusion of certain severance payments to employees who are eligible for retirement from coverage under ERISA.
1976-105 09/21/1976 3(32)	Anonymous	Whether a hospital pension plan is a "governmental plan" under section 3(32) of ERISA and thus exempt from coverage under Title I.
1976-104 09/15/1976 3(1)	Anonymous	Whether a union’s education and training trust fund, which offers technical, educational, and cultural courses to its members, is as an "employee welfare benefit plan" under ERISA.