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
2003-08A 06/26/2003 403 403(d)(2)	Stephen R. Kern McNees Wallace & Nurick LLC PO Box 1166, 100 Pine Street Harrisburg, PA 17108-1166	Request for guidance as to the disposition of surplus assets on the termination of the Trust. Specifically, whether, after all outstanding claims for benefits have been satisfied and all surplus attributable to participant contributions has been used for the provision of benefits, the remaining surplus assets may be transferred to a charitable foundation that is not a party in interest in accordance with the terms of the trust document.
2003-07A 06/19/2003 PTE 84-14	Melanie Franco Nussdorf, Esq. Steptoe & Johnson LLP 1330 Connecticut Avenue, NW Washington, D.C. 20036	Request for guidance concerning section V(h) of PTE 84-14 which permits certain transactions between a party in interest with respect to an employee benefit plan and an investment fund in which the plan has an interest and which is managed by a QPAM, provided that the other conditions of the exemption are satisfied.
2003-06A 04/25/2003 3(1)	Donald J. Siegel, Esq. Elizabeth A. Sloane, Esq. Segal, Roitman & Coleman 11 Beacon Street, Suite 500 Boston, MA 02108	Regarding the applicability of Title I of ERISA. Specifically, whether the Labor Management Construction Safety Alliance, Inc. (LMCSA) is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA.
2003-05A 04/10/2003	Alden J. Bianchi Mirick O’Connell DeMallie & Lougee, LLP 1700 BankBoston Tower 100 Front Street Worcester, MA 01608-1477	Whether under ERISA Church is entitled to retain the demutualization award paid to Church by Principal for a group annuity contract that was purchased in connection with the termination of a retirement plan that had been established and maintained by Church.
2003-04A 03/26/2003 403 404 406	Mr. Robert Gallagher Groom Law Group 1701 Pennsylvania Ave., N.W. Washington, D.C. 20006-5893	Regarding the application of ERISA to an employer’s amendment of its plan to eliminate life insurance benefits for certain retirees and the amendment of its defined benefit pension plan to add similar benefits for those retirees, and the implementation of those amendments. Specifically whether the amendments, along with their implementation, would not violate the anti-inurement, exclusive benefit and prohibited transaction provisions under ERISA.
2003-03A 02/13/2003 3(21) 3(3) 404(a)(1) 514(a)	Mr. John Anthony Claro Rainey, Goodwin, Mee & Martin LLP 600 Union Plaza 3030 Northwest Expressway Oklahoma City, Oklahoma 73112	Whether, and under what circumstances, American Heartland Health Administrators, Inc. (and a selected "reinsurance company") may be subject to the provisions of ERISA, and whether compliance with a cease and desist order would cause AHHA to violate its fiduciary duty to act in accordance with the documents and instruments governing the plans.
2003-02A 02/10/2003 408(b)(2) 408(b)(6)	Lisa J. Bleier Senior Counsel Regulatory and Trust Affairs American Bankers Association 1120 Connecticut Avenue, NW Washington, DC 20036	Regarding the application of ERISA to the provision of overdraft protection services, including any inherent extension of credit incident to such services, by banks, whether or not the bank exercises investment discretion over plan assets.
2003-01A 01/24/2003 4(c )	Alan D. Pauw, Esq. Reed, Weitkamp, Schell & Vice 500 West Jefferson Street, Suite 2400 Louisville, Kentucky 40202-2812	Whether requirements listed by ERISA § 4(c) for "deemed IRAs" apply to those added to the Plan, assuming it is a governmental plan excluded from Title I by ERISA § 4(b)(1), and whether adding "deemed IRAs" adversely affects Plan exclusion.

**2002**
AO/ Date/ Reference	Recipient	Description of Request
2002-14A 12/18/2002 2509.95-1	Leonard A. Davis, Chief Counsel – Benefits Sharon W. Vaino, Assistant Tax Counsel Tax Department Metropolitan Life Insurance Company One MetLife Plaza Long Island City, NY 11101-4015	Guidance concerning the selection of annuity providers in connection with distributions from defined contribution plans. Specifically, the application of specific requirements of Interpretive Bulletin 95-1.
2002-13A 12/06/2002 3(2)	Ms. Jane O. Francis Holland & Hart LLP P.O. Box 8749 Denver, Colorado 80201-8749	Whether the Kaiser-Hill Plans are "pension plans" within the meaning of section 3(2)(A) of ERISA, and, if the Plans should be considered pension plans, whether they are so-called "top hat" plans under ERISA sections 201(2), 301(a)(3), and 401(a)(1).