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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**1992**
AO/ Date/ Reference	Recipient	Description of Request
1992-09A 03/24/1992 3(33) 4(b)(2)	Ms. Diane C. Sonderegger Kennedy, Holland, DeLacy & Svoboda Kennedy Holland Building 10306 Regency Parkway Drive Omaha, Nebraska 68114	Whether the Franciscan Healthcare Corporation of Colorado Springs Retirement Plan constitutes a church plan within the meaning of section 3(33) of title I of ERISA and, accordingly, whether the plan is excluded from the requirements of title I of ERISA by section 4(b)(2) thereof.
1992-08A 02/20/1992 406(a) 406(b) 406(b)(1)	Mr. Leon E. Irish Jones, Day, Reavis & Pogue Metropolitan Square 1450 G Street, N.W. Washington, D.C. 20005-2088	Whether the proposed formation and operation of the International Small Float Fund, a limited partnership violate the prohibited transaction provisions of ERISA.
1992-07A 02/20/1992 3(40) 514(b)(6)	Mr. Lee P. Jedziniak South Carolina Department of Insurance P.O. Box 100105 Columbia, South Carolina 29202-3105	Whether the Alliance Employee Leasing Corporation I Voluntary Employees' Beneficiary Association Plan and Trust (the Trust) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA, and whether the Trust is a multiple employer welfare arrangement (MEWA), within the meaning of ERISA section 3(40) and, therefore, subject to applicable state insurance laws at least to the extent permitted under section 514(b)(6)(A) of title I of ERISA.
1992-06A 02/07/1992 3(40) 514(b)(6)(A)	Mr. Clifford J. Hudson Investigator, Unit 109-3A Texas State Board of Insurance 333 Guadalupe Street P.O. Box 149104 Austin, Texas 78714-9104	Whether the Homefurnishings Manufacturers Association Health Benefit Trust is a multiple employer welfare arrangement (MEWA) within the meaning of section 3(40) of title I of ERISA and therefore subject to applicable state regulation.
1992-05A 01/27/1992 3(40) 514(b)(6)	Mr. Chuck Huff Georgia Insurance Department Seventh Floor, West Tower Floyd Building 2 Martin Luther King, Jr., Drive Atlanta, Georgia 30334	Whether the Action Staffing, Inc. health benefit program is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA, and whether the Action Staffing, Inc. health benefit program is a multiple employer welfare arrangement (MEWA), within the meaning of ERISA section 3(40) and, therefore, subject to applicable state insurance laws at least to the extent permitted under section 514(b)(6)(A) of title I of ERISA.
1992-04A 01/27/1992 3(40) 514(b)(6)	Ms. Sandra Milburn Investigator Texas State Board of Insurance 1110 San Jacinto Austin, Texas 78701	Whether a self-funded health benefit program sponsored by Advantage Corporate Services Inc is a multiple employer welfare arrangement (MEWA), within the meaning of ERISA section 3(40) and, if so, whether the application of the Texas insurance laws would be inconsistent with the provisions of ERISA.
1992-03A 01/21/1992 3(2)	Mr. Barry S. Slevin Slevin & Hart, P.C. 1625 Massachusetts Avenue, N.W. Suite 600 Washington, D.C. 20036	Whether the Food Employers Labor Relations Association and Retail Store Employees Union Severance Plan would be a severance pay plan described in Department of Labor regulation section 29 C.F.R. 2510.3-2(b) if certain described acts occur.
1992-02A 01/17/1992 103(a) 103(e) 401(b)	Mr. James A. Kinder Executive Vice President Self-Insurance Institute of America, Inc 1700 East Dyer Road, Suite 165 P.O. Box 15466 Santa Ana, California 92705	Whether a stop-loss insurance policy purchase by the employer sponsoring a welfare benefit plan that provides benefits exclusively out of the employer general assets would be assets of the plan under ERISA.
1992-01A 01/17/1992 104 3(1)	Gary N. Begley, Treasurer Southern Labor Union 805 East Main Street P.O. Box Q Cumberland, Kentucky 40823	Whether the Emergency Relief Fund of the Southern Labor Union is an unfunded dues financed welfare plan maintained by an employee organization within the meaning of Department of Labor regulation section 29 C.F.R. 2520.104-26 and therefore exempt from filing certain reports with the Department or disclosing certain information to participants.

**1991**
AO/ Date/ Reference	Recipient	Description of Request
1991-10A 02/26/1991 3(33) 4(b)(2)	Mr. Robert D. Rothacker Michael Best & Friedrich 100 East Wisconsin Avenue Milwaukee, Wisconsin 53202-4108	Whether several employee benefit plans of the St. Mary's Hospital, Inc. constitute church plans within the meaning of section 3(33) of title I of ERISA and, accordingly, whether the plans are excluded from the requirements of title I of ERISA by section 4(b)(2).