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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**2005**
AO/ Date/ Reference	Recipient	Description of Request
2005-19A 08/26/2005 2510.3-101	Ms. Andree M. St. Martin Mr. Stephen M. Saxon Groom Law Group 1701 Pennsylvania Ave., N.W. Washington, D.C. 20006-5893	Regarding the application of the significant participation test in 29 CFR § 2510.3-101(f) to an investment in an entity by a wholly owned subsidiary of an insurer's general account which holds plan assets for purposes of determining whether that entity holds plan assets.
2005-18A 08/01/2005 3(40) 514	Charles D. Brown, Esq. Office of the Insurance Commissioner State of Washington P.O. Box 40255 Olympia, WA 98504-0255	Whether section 514(a) of ERISA preempts amendments to the Washington State Insurance Code that provide for a premium tax and high-risk pool assessment to be paid by self-funded MEWAs.
2005-17A 06/22/2005 3(32)	Aaron D. Krakow, Esq. Krakow & Souris 225 Friend Street Boston, Massachusetts 02114	Whether participation by five employees of the Massachusetts Public Employees Fund would adversely affect the status of the Fund as a governmental plan under section3(32) of ERISA.
2005-16A 06/10/2005 503	Dr. Gary W. Conant, D.C. Conant Chiropractic Clinic 15364 S. Telegraph Road 503 Monroe, MI 48161-4070	Regarding the claims procedure regulation at 29 CFR 2560.503-1(h)(3) which requires the plan's named fiduciary deciding an appeal of a group health claim denied based on a medical judgment to consult with a physician or other health care professional that is licensed, accredited or certified to perform specified health services consistent with State law.
2005-15A 06/10/2005 3(1)	Jared N. Kawashima Ning, Lilly & Jones 707 Richards Street, Suite 700 Honolulu, HI 96813	Whether the Painting Industry of Hawaii Labor Management Cooperation Trust Fund is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA.
2005-14A 06/10/2005 3(1)	Jared N. Kawashima Ning, Lilly & Jones 707 Richards Street, Suite 700 Honolulu, HI 96813	Whether the Hawaii Tapers Market Recovery Trust is an "employee welfare benefit plan" within the meaning of section 3(1) of Title I of ERISA.
2005-13A 05/31/2005 514(a) 514(d)	Richard A. Ervin Program Manager Employment Standards, Dept of Labor and Industries State of Washington P.O. Box 44510 Olympia, WA 98504-4510	Whether section 514(a) of ERISA would preempt the application of certain leave substitution provisions in the Washington State Family Care Act to the Northwest Airlines, Inc. Sick and Occupational Injury Leave Plan for Employees.
2005-12A 05/16/2005 3(1)	Jacob M. Barsottini General Manager & Chief Operating Officer Employshare P.O. Box 350 Beaver Falls, PA 15010	Whether a program of benefits offered by Wings for Christ would be an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA and whether such program would be subject to state insurance regulation as a MEWA within the meaning of ERISA section 3(40).
2005-11A 05/11/2005 406(b) 408(b)(2)	Chris Hastings Financial Network 200 South 6th Street Brainerd, MN 56401	Whether a registered representative of a broker-dealer who provides brokerage services to the customers of a credit union may also provide brokerage services to the credit union's participant-directed 401(k) plan, provided that the representative does not provide investment advisory or management services to the plan.
2005-10A 05/11/2005 4975( c)(1)(E) 4975( c)(1)(F)	Sandra Parks Faulkner Baker and Hostetler LLP 65 East State Street Columbus, OH 43215 Kristin H. Ives Stradley Ronon Stevens & Young LLP 2600 One Commerce Square Philadelphia, PA 19103-7098	When fees received by a bank or an affiliate, in connection with investments in certain mutual funds by IRAs or other qualified retirement plans, are offset against management fees charged by the bank to the plans, would the receipt and offset avoid prohibited transactions under Code section 4975(c)(1)(E) or (F)?