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.

Data Dictionary

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**1975**
AO/ Date/ Reference	Recipient	Description of Request
1975-39 03/10/1975 4(b)	Anonymous	Whether the non-qualified pension plan created under the agreement between [city] and Local No. [number] is subject to the funding requirements of Part 3 of Title I of the ERISA.
1975-37 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether a pension plan for employees of a wholly owned instrumentality of the state that is exempt from Federal income tax is a governmental plan and therefore exempt from coverage under section 4(b)(1).
1975-36 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the pension plan of the Fire Protection District is covered under the provisions of ERISA and therefore is exempt from coverage.
1975-35 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the Employees Retirement Program (Plan) established by the Housing Authority qualifies as a "governmental plan" under ERISA and is therefore exempt from coverage.
1975-34 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the retirement plan established by the Board of Education of the Regional School District for its employees qualifies as a "governmental plan" under the ERISA and is therefore exempt from coverage.
1975-33 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the retirement plan for employees of the Public Library District qualifies as a "governmental plan" and therefore is exempt from ERISA coverage.
1975-32 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the hospitalization, health insurance, life insurance, and pension plans established by the District, a regional sewage authority created by special act of the General Assembly, qualify as "governmental plans" under ERISA and therefore are exempt from ERISA coverage.
1975-31 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the retirement plan established by the Irrigation District, a political subdivision of the State, qualifies as a "governmental plan" and therefore exempt from coverage under ERISA.
1975-30 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the retirement program established for employees of the Valley Authority, a political subdivision of the State, is a governmental plan and therefore exempt from coverage under the ERISA.
1975-29 10/20/1975 3(33)	Anonymous	Whether the pension plan of the Hebrew Institute is a church plan as defined by ERISA.