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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**1983**
AO/ Date/ Reference	Recipient	Description of Request
1983-39A 07/29/1983 514	Marvin Rosen, Director Bureau of Abandoned Property Office of the State Comptroller State of New York 270 Broadway New York, New York 10007	Whether section 1316 of the New York Abandoned Property Law (related to unclaimed insurance proceeds other than life insurance) is preempted under section 514 of title I of ERISA.
1983-38A 07/22/1983 406(a)(1)(D), 406(b)(1) 406(b)(2)	Lawrence J. Hass Groom and Nordberg Suite 450 1775 Pennsylvania Avenue, N.W. Washington, D.C. 20006	Whether the transfer of seed money from Lincoln National Pension Insurance Company's separate accounts to its general account will not, solely by reason of such transfer, be deemed to involve a violation of any of the prohibited transaction restrictions of ERISA, particularly sections 406(a)(1)(A) and (D) and sections 406(b)(1) and (2).
1983-37A 07/18/1983 3(1)	Mr. Earl B. Pulse Assistant General Counsel Cummins Engine Company, Inc. Box 3005 Columbus, Indiana 47201	Whether the Salary Continuance Plan (the Program) of Cummins Engine Company (the Company) constitutes a mere payroll practice within the meaning of regulation 29 C.F.R. §2510.3-1(b)(2) and is thus excluded from title I of ERISA.
1983-36A 07/05/1983 3(1) 3(32) 3(4) 3(40)	Mr. Robert C. Kelly Kelly, Haus and Katz 302 East Washington Avenue Suite 202 Madison, Wisconsin 53703	Whether the Wisconsin Association Insurance Trust is an employee welfare benefit plan covered by title I of ERISA.
1983-35A 06/27/1983 3(1)	Mr. Jeffrey G. Whitman William M. Mercer, Incorporated P.O. Box 76851 Los Angeles, California 90076-0851	Whether the Weiser Lock Division of Norris Industries Employee Assistance Program (the Assistance Program) is an employee welfare benefit plan within the meaning of section 3(1) of ERISA.
1983-34A 06/24/1983 414	Douglas O. Kant Assistant Counsel John Hancock Mutual Life Insurance Company Post Office Box 111 Boston, MA 02117	Whether,by reason of section 414(c)(3) of ERISA, section 406 of ERISA would not apply to the sale by the John Hancock Mutual Life Insurance Company’s Separate Account to the Company's general account of certain interests in mortgages and parcels of real estate that are jointly owned by the Separate Account and the general account.
1983-33A 06/23/1983 3(1) 3(2)	Mr. W.W. Hancock, Jr. Vice President and Secretary Louisville Gas and Electric Company P.O. Box 32010 Louisville, Kentucky 40232	Whether the Voluntary Savings Program of the Louisville Gas and Electric Company (the Savings Program) is an employee pension benefit plan subject to title I of ERISA.
1983-32A 06/21/1983 3(1)	Mr. David J. Bright Director of Professional Development Main Hurdman & Cranstoun 140 Broadway New York, New York 10005	Whether the professional development programs offered by Main Hurdman & Cranstoun for their professional employees are employee welfare benefit plans covered by title I of ERISA.
1983-31A 06/21/1983 103(a)(3)	Mr. David J. Cartano Voegelin & Barton 333 South Grand Avenue – 37th Floor Los Angeles, California 90071-1599	Whether the Audiotronics Profit Sharing Plan (the Plan) is no longer required to engage, pursuant to section 103(a)(3)(A) of ERISA, an independent qualified public accountant to make an examination and report with respect to the financial statements of the Plan.
1983-30A 06/20/1983 103(a)(3)	Ms. Doris Bowling Plan Administrator American General Life Insurance Company P.O. Box 1931 Houston, Texas 77001	Whether it is necessary to engage an independent qualified public accountant for purposes of conducting an examination of the financial statements of the Rebsamen Companies Inc. Employees Pension Plan (the Plan) pursuant to section 103(a)(3)(A) of ERISA.