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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**2000**
AO/ Date/ Reference	Recipient	Description of Request
2000-07A 05/17/2000 3(32)	Mr. Martin S. Rosenthal Schottenstein, Zox & Dunn 41 South High Street Columbus, Ohio 43215	The applicability of Title I of ERISA to the OCSEA Benefits Trust. The Trust provides welfare benefits to approximately 47,000 active employees, former employees, and to dependents of active or former employees.
2000-06A 05/17/2000 3(32)	Ms. Joan Ebert Rothermel Klein, Zelman, Rothermel & Dichter, L.L.P. 485 Madison Avenue New York, New York 10022-5803	Whether certain employee benefit plans are "governmental plans" within the meaning of section 3(32) of Title I of ERISA. Specifically, the plans covered by your request are: the Annuity Plan of the Patrolmen’s Benevolent Association of the City of New York; the Health and Welfare Fund of the Patrolmen’s Benevolent Association of the City of New York; and the Retiree Health and Welfare Fund of the Patrolmen’s Benevolent Association of the City of New York.3
2000-05A 05/17/2000 3(33)	Robert L. Abramowitz, Esq. Morgan, Lewis & Bockius. 1701 Market Street Philadelphia, Pennsylvania 19103-2921	Whether certain employee benefit arrangements described in your letter are "church plans" within the meaning of section 3(33) of Title I of ERISA.
2000-04A 03/30/2000 3(32)	Mr. Richard L. Davenport, F.S.A Deloitte & Touche LLP Chase Tower 2200 Ross Avenue, Suite 1600 Dallas, Texas 75201	Whether the Tulsa Firefighters Health and Welfare Plan is excluded from Title I of ERISA as a "governmental plan" within the meaning of section 3(32).
2000-03A 03/27/2000 3(32)	Ms. Theresa Lensander The American Pension Company 136 W. Canon Perdido Street Santa Barbara, California 93101	Whether the Employees’ Money Purchase Pension Plan of the Housing Authority of the City of Santa Barbara is a governmental plan within the meaning of section 3(32), therefore, excluded by section 4(b)(1) from coverage.
2000-02A 02/28/2000 3(33)	Mr. Robert A. Johnson Buchanan Ingersoll, P.C. One Oxford Centre 301 Grant Street, 20th Floor Pittsburgh, Pennsylvania 15219-1410	Whether certain employee benefit arrangements of the College are "church plans" within the meaning of § 3(33) of ERISA. If the Plans are not "church plans," they would be employee benefit plans within the meaning of the Act.
2000-01A 02/18/2000 3(32)	Mary L. Stoll, Esq. 56th Floor - Key Tower 700 Fifth Avenue Seattle, Washington 98104-5056	Whether the status of the Trust Fund as a "governmental plan" under section 3(32) of ERISA would be adversely affected if the Trust Fund were extended to cover employees of Local 71 (Union), all of whom are non-governmental employees.

**1999**
AO/ Date/ Reference	Recipient	Description of Request
1999-17A 12/28/1999 404(a)(1)(D)	Thomas J. Lilly Lilly & Bienstock 300 Garden City Plaza Garden City, New York 11530	Regarding the fiduciary responsibility provisions of ERISA. Specifically, whether an assertion made by Fund trustees that they may only be removed (other than by death or resignation) "for cause" would establish lifetime terms of appointment inconsistent with the fiduciary responsibility requirements of ERISA and Advisory Opinion 85-41A.
1999-16A 12/09/1999 406(b)(1)	Lennine Occhino Mayer, Brown & Platt 190 South La Salle Street Chicago, Illinois 60603-3441	Whether the payment of certain performance-based compensation to Mount Lucas Management Corporation by employee benefit plan clients would violate section 406(b) of ERISA or section 4975 of the Internal Revenue Code of 1986.
1999-15A 11/19/1999 3(32)	Melvin H. Pizer, Esq. Blitman & King The 500 Building, Suite 1100 500 South Salina Street Syracuse, New York 13202	Whether the East Islip Teachers' Association, Local 2618, AFT Welfare Trust Fund is a "governmental plan," as defined in ERISA section 3(32) and, thus, that it is excluded from ERISA Title I coverage by section 4(b)(1).