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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**1986**
AO/ Date/ Reference	Recipient	Description of Request
1986-17A 04/28/1986	Mr. Paul S. Berger Ms. Marian S. Block Arnold & Porter 1200 New Hampshire Avenue, N.W. Washington, D.C. 20036	Whether certain fees paid to insurance brokers by insurance companies calculated on the aggregate value of certain classes of insurance policies placed or retained in one year must be reported on Schedule A of the Annual Return/Report Form 5500.
1986-16A 04/10/1986	Mr. Mark D. Roth General Counsel American Federation of Government Employees 1325 Massachusetts Avenue, N.W. Washington, D.C. 20005	Whether the American Federation of Government Employees Union Leader Support Fund Plan is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.
1986-15A 03/31/1986	Mr. Carl J. Bender, Jr. Chief Executive Officer Waterman Medical Center 116 E. MacDonald Avenue P.O. Box B Eustis, Florida 32727-0377	Whether the Waterman Medical Center Employee Benefit Plan is an employee welfare benefit plan covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA).
1986-14A 03/26/1986	Mr. Lynn A. Arnhold Corporate Counsel Pension and Group Services, Inc. The Haymarket, Suite 400 161 East Michigan Avenue Kalamazoo, Michigan 49007-3932	Whether the application of the annual reporting requirements under the Employee Retirement Income Security Act of 1974 (ERISA) require certain types of "fees" be reported in item 12 of the Form 5500.
1986-13A 03/21/1986	H. Colin McBride, Esq. Senior Counsel R. J. Reynolds Industries, Inc. Winston-Salem, NC 27102	Whether an employee pension benefit plan which Sea-Land has established for its employees constitutes an eligible individual account plan under section 407(d)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), and, therefore, is exempt from the limitations on the acquisition and holding of qualifying employer securities as provided in ERISA section 407(b)(1).
1986-12A 03/19/1986	Mr. Richard D. Belford Donovan, Leisure, Newton & Irvine 30 Rockefeller Plaza New York, NY 10112	Whether certain extensions of credit in connection with securities transactions involving PaineWebber, Inc. and employee benefit plans covered by Title I of ERISA, and H.R. 10 plans and individual retirement accounts which are not covered by Title I or ERISA meet the conditions of the exemption contained in of Part V of Prohibited Transaction Exemption 75-1 (40 FR 50845, October 31, 1975) (PTE 75-1)
1986-11A 02/27/1986	Eugene C. Pridgen, Esq. Kennedy Covington Lobdell & Hickman 3300 NCNB Plaza Charlotte, NC 28280	Whether certain real estate transactions by the United Systems Employee Retirement Plan (the “Plan) or the Real Estate Fund (the “Fund”) of NCNB National Bank of North Carolina do not constitute prohibited transactions under section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) whether certain entities are parties-in-interest, as defined in section 3(14) of ERISA, of the Plan or the Fund, and whether and that Mr. Robert L. Jones is a fiduciary within the meaning of section 3(21)(A) of ERISA.
1986-10A 02/18/1986	Mr. Mark S. Wintner Stroock & Stroock & Lavan 7 Hanover Square New York, New York 10004-2594	Whether the City Employees Union Local 237 International Brotherhood of Teamsters Training and Educational Fund is excluded from coverage under title I of ERISA by section 4(b)(1) as a "governmental plan" within the meaning of section 3(32) of title I of ERISA.
1986-09A 02/14/1986	Mr. Mark G. Heacox Account Executive Wittner Hanahan & Peck, Inc. P.O. Box 57128 St. Petersburg, Florida 33701-7128	Whether the ACE Auto Parts Company, Inc. Employee Benefit Plan meets the requirements of the limited exemption for annual reporting by unfunded and certain insured plans pursuant to 29 C.F.R. §2520.104-44.
1986-08A 02/03/1986	Mr. Joseph J. Jankowski Hutt, Berkow & Jankowski Park Professional Building 459 Amboy Avenue P.O. Box 648 Woodbridge, New Jersey 07095	Whether the Insurance Trust of the New Jersey Builders Association is an "employee welfare benefit plan" within the meaning of section 3(1) of title I of ERISA.