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
2003-18A 12/23/2003 3(32)	Charles G. Spalding, Esq. Gilbert, Harrell, Gilbert, Sumerford & Martin First Federal Plaza 777 Gloucester Street, Suite 200 P.O. Box 19 Brunswick, Georgia 31521-0190	Whether the Glynn-Brunswick Memorial Hospital Retirement Plan is a "governmental plan" within the meaning of ERISA section 3(32) that is excepted from coverage under Title I by section 4(b)(1) of ERISA.
2003-17A 12/12/2003 3(5)	Ralph L. Hawkins Davis Wright Tremaine LLP 2600 Century Square 1501 Fourth Avenue Seattle, WA 98101-1688	Whether HEWT is a single employee welfare benefit plan maintained by a "group or association of employers" within the meaning of section 3(5) of ERISA.
2003-16A 11/21/2003 3(32)	Stephanie B. Gracia, Esq. Hallett & Perrin, PC 2001 Bryan Street, Suite 3900 Dallas, Texas 75201	Whether the status of the LCRA Plans as "governmental plan(s)" within the meaning of section 3(32) of ERISA would be adversely affected if they were extended to cover the employees of GenTex Power Corporation.
2003-15A 11/17/2003 3(14)(G) 406(a)	William A. Schmidt Kirkpatrick & Lockhart LLP 1800 Massachusetts Avenue, NW Second Floor Washington, DC 20036-1800 Jacob I. Friedman Proskauer Rose LLP 1585 Broadway New York, NY 10036-8299	Whether a limited partnership in which employee benefit plans invest would be deemed a party in interest with respect to the plans under section 3(14)(G) of ERISA where the plan trustee would hold more than fifty percent of the interests in the limited partnership on behalf of the plans.
2003-14A 10/08/2003 407(d)(5) 407(f)(1)	Mr. Steven J. Sacher Kilpatrick Stockton LLP 607 14th Street, NW, Suite 900 Washington, DC 20005-2018	Whether certain stock is a qualifying employer security in connection with a proposed exchange between GM and several employee benefit plans that it sponsors. The exchange is part of a broader transaction, whereby GM plans to split-off its subsidiary, Hughes Electronics Corporation.
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.