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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**2002**
AO/ Date/ Reference	Recipient	Description of Request
2002-02A 05/17/2002 29 CFR 2510.3-102	Mr. Richard M. Steinberg, Chair Employee Benefit Plans Expert Panel Department of Labor Liaison Task Force American Institute of Certified Public Accountants 1455 Pennsylvania Avenue, NW Washington, DC 20004-1081	When participant loan repayments withheld from employee wages by an employer become plan assets subject to the prohibited transaction rules of section 406 of ERISA.
2002-01A 03/26/2002 401(b)	Ms. Melanie Franco Nussdorf Steptoe & Johnson, LLP 1330 Connecticut Ave., N.W. Washington, D.C. 20036 Howard M. Bergtraum O’Sullivan, Graev & Karabell LLP 30 Rockefeller Plaza, 24th Floor New York, New York 10112	Application of the "venture capital operating company" definition for purposes of the plan assets regulation at 29 CFR 2510.3-101.

**2001**
AO/ Date/ Reference	Recipient	Description of Request
2001-10A 12/14/2001 408(b)(2) 408(b)(6)	Mr. James M. Winn Smith & Downey 1110 Vermont Ave., NW, Suite 400 Washington, DC 20005	Application of ERISA Secs. 408(b)(2) and 408(b)(6) to the provision of trustee services by Laurel Trust Company to two defined benefit plans which it sponsors and the payment by the plans of trustee fees in connection with those services.
2001-09A 12/14/2001 406(b)	Mr. William A. Schmidt Mr. Eric Berger Kirkpatrick & Lockhart LLP 1800 Massachusetts Avenue, NW, 2nd Floor Washington, DC 20036-1800	Application of ERISA Sec. 406(b) to certain transactions involving the provision of investment advice and discretionary services with regard to asset allocation for participants in participant-directed defined contribution plans.
2001-08A 08/07/2001 3(32)	Karen M. Tyner, Esq. Edwards, Ballard, Bishop, Sturm, Clark & Keim, P.A. International Center, Suite 400 101 North Pine Street, P.O. Box 5398 Spartanburg, SC 29304	Application of the definition of "governmental plan" in Sec. 3(32) of ERISA.
2001-07A 07/02/2001 3(32)	Alan B. Cabral, Esq. Seyfarth, Shaw, Fairweather & Geraldson One Century Plaza, Suite 3300 2029 Century Park East Los Angeles, California 90067-3063	Application of the definition of "governmental plan" in Sec. 3(32) of ERISA.
2001-06A 06/01/2001 206(d)(3)	Lee Sapienza Chief, Bureau of Policy and Planning Division of Child Support Enforcement Office of Temporary and Disability Assistance 40 North Pearl Street Albany, NY 12243-0001	Application of ERISA Sec. 206(d)(3) to income withholding notices issued by DSCE or a county child support enforcement agency operating under DSCE guidelines.
2001-05A 06/01/2001 403 404 406	Denise M. Clark Feder & Semo, P.C. 1350 Connecticut Avenue, NW, Suite 600 Washington, DC 20036	Application of ERISA Secs. 403, 404 and 406 to an amendment to provide for the payment of certain federal tax obligations that arise as a result of the Fund’s provision of domestic partner coverage and an additional gross-up benefit to participants who elect domestic partner coverage.
2001-04A 03/22/2001 3(1) 3(5)	John E. Mossberg, Esq. Reinhart, Boerner, Van Deuren Norris & Rieselbach, S.C. 1000 North Water Street P.O. Box 514000 Milwaukee, Wisconsin 53203-3400	Whether the subject plan is maintained by a "group or association of employers" for purposes of the definition of "employer" in Sec. 3(5) of ERISA.
2001-03A 02/15/2001 3(2)	Theodore R. Groom Groom Law Group 1701 Pennsylvania Ave., NW Washington, D.C. 20006-5893	Whether certain individual retirement annuities and tax deferred annuities that are otherwise exempt from coverage under Title I of ERISA by virtue of DOL regulations at 29 CFR 2510.3-2(d) and (f) would remain exempt if the employer as the contract holder (1) votes on the proposed plan of demutualization and (2) selects an allocation method for distributing the demutualization proceeds among the employees covered under the group contract. See also Information Letter to Theodore R. Groom dated 02/15/01.