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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**1985**
AO/ Date/ Reference	Recipient	Description of Request
1985-10A 03/04/1985 3(32) 4(b)(1)	Mr. Stephen W. Burke Clark & Stant, P.C. 900 First & Merchants Bank Building One Columbus Center Virginia Beach, Virginia 23462	Whether the Transit Employees of Tidewater Disability and Retirement Allowance Plan (the Tidewater Plan) is a governmental plan as defined in section 3(32) of ERISA and is thereby excluded by section 4(b)(1) of ERISA from coverage by title I.
1985-09A 03/04/1985 3(1) 3(5) 3(7)	Mr. John E. Kratz, Jr. Attorney at Law Piper & Marbury 1100 Charles Center South 36 South Charles Street Baltimore, Maryland 21201	Whether the Landmark Financial Services Inc. Group Life, Disability, and Health Plan (the Plan) is an employee welfare benefit plan covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA).
1985-08A 03/04/1985 3(1) 3(5) 3(7)	Mr. John E. Kratz, Jr. Attorney at Law Piper & Marbury 1100 Charles Center South 36 South Charles Street Baltimore, Maryland 21201	Whether the Meridian Inc. Employee Benefit Plan (the Plan) which provides provides group medical, dental, and life insurance benefits is an employee welfare benefit plan covered by title I of the Employee Retirement Income Security Act of 1974 (ERISA).
1985-07A 02/22/1985 3(2) 3(5) 514	Mr. Joseph R. Simone Patterson, Belknap, Webb & Tyler 30 Rockefeller Plaza New York, New York10112	Whether the Cultural Institutions Pension Plan (the Plan) is covered by title I of ERISA and that the provisions of section 200 of the New York Insurance Law (NY Section 200) are preempted with respect to the Plan.
1985-06A 02/19/1985 3(1) 3(4) 3(5)	Mr. Steven C. Krueger Hoskins, King, McGannon, Hahn & Hurwitz Suite 1100 Commerce Bank Building 922 Walnut Street Kansas City, Missouri 64106	Whether the Money Back Health Protector Program (the Program) of the Missouri State Teachers Association (MSTA) is maintained by an employer, employee organization, or both, and therefore is an employee welfare benefit plan within the meaning of section 3(1) of ERISA and covered by title I of ERISA.
1985-05A 01/29/1985	Mr. Lewis A. Siegel Laiken, Siegel & Co. 71 Union Avenue Rutherford, New Jersey 07070	Whether the summary plan description (SPD) required under section 102 of ERISA must contain vesting provisions which have been adopted, but which will not take effect unless the plan becomes top-heavy.
1985-04A 01/29/1985 3(1) 3(2)	Mr. Jerry H. Biederman Kanter & Eisenberg Three First National Plaza Chicago, Illinois 60602	Whether the VMS Employees' Investment Incentive Plan (the Plan) which provides for a current transfer of income and the reporting thereof for tax purposes by the employees making an election under §83(b) of the Code, and therefore does not provide for a deferral of income. is as "employee benefit plan" within the coverage of title I of the Employee Retirement Income Security Act of 1974 (ERISA).
1985-03A 01/15/1985 3(1) 3(4)	Mr. James S. Ray Connerton, Bernstein & Katz Suite 800 1899 L Street, N.W. Washington, D.C. 20036	Whether the arrangement between the Sioux City Community School District of Sioux City, Iowa, and the Wisconsin Education Association Insurance Trust (WEA Insurance Trust) the WEA Insurance Trust program of benefits for employees of school districts is not established and is not maintained by an employee organization within the meaning of section 3(4) of title I of ERISA with respect to those employees. This opinion revokes Opinion 83-36A (issued July 5, 1983) regarding the status of the WEA Insurance Trust under title I of ERISA.
1985-02A 01/15/1985 3(1) 3(4) 514	Mr. Tony Schrader Deputy Commissioner Insurance Department of Iowa Lucas State Office Building Des Moines, Iowa 50319	Whether the arrangement by the Wisconsin Education Association Insurance Trust (WEA Insurance Trust) to provide group health benefits to the employees of the Sioux City Community School District of Sioux City, Iowa (the School District) is established or maintained by an employees' beneficiary association within the meaning of section 3(4) of ERISA and whether the insurance laws of the State of Iowa are preempted by section 514(a) of title I of ERISA.
1985-01A 01/09/1985 3(33) 4(b)(2)	Mr. Stephen D. Lowry Frost & Jacobs 2500 Central Trust Center 201 East Fifth Street Cincinnati, Ohio 45202	Whether entities that are recipients of “church plan” letters from IRS constitute one or more church plans within the meaning of section 3(33) of title I of ERISA.