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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**1993**
AO/ Date/ Reference	Recipient	Description of Request
1993-12A 04/27/1993 PTE 77-4	Robert L. Abramowitz, Esq. Morgan, Lewis & Bockius 2000 One Logan Square Philadelphia, PA 19103-6993 Re: PNC Financial Corp Identification Number C-9110	Whether Prohibited Transaction Exemption 77-4 (PTE 77-4) applies to the proposed purchase and sale of shares of the PNC Serviced Funds by Plans for which PNC serves as fiduciary, without the waiver or credit of fees for Secondary Services paid to PNC Group by the PNC Group Serviced Funds.
1993-11A 04/05/1993 514(b)	Ms. Lois A. Sherwood Multiple Employer Welfare Arrangement Section Michigan Insurance Bureau P.O. Box 30220 Lansing, Michigan 48909	Whether the Associated Builders and Contractors, Inc. of Michigan Employee Benefit Plan would be "fully insured" within the meaning of section 514(b)(6)(D) of ERISA if the Associated Builders and Contractors, Inc. of Michigan enters into a proposed contractual arrangement with First Security Health and Life Assurance Company with respect to payment of benefits under the Plan.
1993-10A 03/22/1993 3(1) 4(b)	Mr. Thomas G. Corcoran, Jr. Coordination Council for North American Affairs 4201 Wisconsin Avenue, N.W. Washington, D.C. 20016-2137	Whether a proposed group health program that would provide accident, medical, surgical and dental benefits to employees of the Coordination Council for North American Affairs resident in the United States, who would include Republic of China (Taiwan) nationals, United States nationals, and individuals maintaining both Republic of China and United States citizenship, would be an employee welfare benefit plan covered by Title I of ERISA.
1993-09A 03/22/1993 3(1) 3(4)	Mr. James D. Thomas Spradling, Alpern, Friot, Gum & Scoggins 101 Park Avenue, Suite 700 Oklahoma City, Oklahoma 73102-7283	Whether the Fleming Employees' Supplemental Disability Plan, established by a group of employees of Fleming Foods Companies, Inc. to provide disability benefits that would supplement disability benefits provided by Fleming to its employees through a disability insurance program, is an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA.
1993-08A 03/09/1993 3(33) 4(b)(2)	Mr. John David Doverspike Duvall, McCumber & Doverspike One West Court Square, Suite 58 Decatur, Georgia 30030	Whether certain employee benefit plans for individuals whose employment is with the Georgia Baptist Medical Center, NewtonHouse Nursing Home, and Harvest Heights Nursing Home, which are collectively known as the Georgia Baptist Health Care System, constitute church plans within the meaning of section 3(33) of Title I of ERISA, and, accordingly, whether the plans may be excluded from the requirements of Title I of ERISA by section 4(b)(2).
1993-07A 03/09/1993 3(33) 4(b)(2)	Mr. John J. Hunter Stradley, Ronon, Stevens &Young 2600 One Commerce Square Philadelphia, Pennsylvania 19103-7098	Whether Pittsburgh Mercy Health System, Inc. employee benefit plans constitute church plans within the meaning of section 3(33) of Title I of ERISA and, accordingly, whether they are excluded from the requirements of Title I of ERISA by section 4(b)(2) thereof.
1993-06A 03/11/1993 408(b)2) 408(c )(2)	Mr. Steven Sacher, Esq. Johnson & Gibbs 1301 K Street, NW Suite 800 East Washington, DC 20005-3307	Whether the reimbursement of Allied-Signal Inc. (ASI) by the ASI- sponsored Master Trust Plans for the direct expenses incurred by ASI in providing investment management services to such plans would not constitute a prohibited transaction under section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) and section 4975 of the Internal Revenue Code of 1986.
1993-05A 03/09/1993 514(a)	Ms. Victoria A. Judson Steptoe & Johnson 1330 Connecticut Avenue, N.W. Washington, D.C. 20036-1795	Whether Section 5 of Puerto Rico Act No. 17 of April 17, 1931, as amended, (P.R. Act 17) is preempted under section 514(a) of Title I of ERISA to the extent Section 5 prohibits payroll deductions for the purposes of funding employee benefit plans covered by Title I of ERISA.
1993-04A 03/08/1993 514(a)	Mr. Paul M. Hamburger Lee, Toomey & Kent 1200 18^th Street, NW Washington, DC 20036	Whether the State of New Jersey may interpret section 514(a) of the Employee Retirement Income Security Act of 1974 (ERISA) to permit it to apply its laws to an employee benefit plan until the plan obtains an advisory opinion from the Department of Labor that establishes that section 514(a) preempts the operation of the state law with respect to the plan.
1993-03A 01/12/1993 3(33) 4(b)(2)	Mr. Robert L. Abramowitz Morgan, Lewis & Bockius 2000 One Logan Square, 18^th Floor Philadelphia, Pennsylvania 19103-6993	Whether Sacred Heart Medical Center Inc. Retirement Plan constitutes a church plan within the meaning of section 3(33) of Title I of ERISA.