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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**1982**
AO/ Date/ Reference	Recipient	Description of Request
1982-06A 01/29/1982 514(a) 514(b)	Mr. Alan P. Cleveland Sheehan, Phinney, Bass & Green Hampshire Plaza 1000 Elm Street Manchester, New Hampshire 03101	Whether State of New Hampshire Senate Bill 117 "relative to extension of coverage under group health insurance policies," applicable to all group health policies and to all self-funded or self-insured employee health benefit plans is preempted by section 514 of title I of ERISA.
1982-05A 01/27/1982 403(c )(1)	Mr. George G. Short Alef, Short & Grunfeld 190 North Canon Drive, Fourth Floor Beverly Hills, California 90210	Whether the transfer the surplus funds in the Southern California Rock Products and Ready Mixed Concrete Industries Welfare Plan to the Southern California Rock Products and Ready Mixed Concrete Industries pension plans to reduce the unfunded liabilities would violate sections 403, 404 and/or 406 of ERISA.
1982-04A 01/26/1982	Mr. Mark H. Kovey Scribner, Hall, Thornburg & Thompson Suite 700 1875 Eye Street, N.W. Washington, D.C. 20006	Whether the purchase from, or the continuance in force with, Transincorp, Transamerica Life, or Occidental insurance companies of a contract for life insurance, health insurance or annuities by any employee benefit plan covering employees of Transamerica Corporation or any member of the Transamerica controlled group is not a prohibited transaction under section 406 of ERISA or section 4975 of the Internal Revenue Code (the Code), by reason of the exemption contained in section 408(b)(5)(B) of ERISA and section 4975(d)(5)(B) of the Code. Whether the percentage formula contained in section 408(b)(5)(B) of ERISA and section 4975(d)(5)(B) of the Internal Revenue Code will not be applied separately to the insurance premium and annuity consideration receipts of Occidental, Transamerica Life and Transincorp.
1982-03A 01/12/1982	Mr. James M. Thomas Assistant Vice President Woburn Five Cents Savings Bank 19 Pleasant Street Woburn, MA 01801	Whether an employer who sponsors a non-Model SEP would be adversely affected, in terms of using the alternative method of compliance with the reporting and disclosure requirements provided under section 2520.104-49, if a participant directs the Bank to invest his/her funds in the "special notice account" which restricts withdrawal, despite the availability of other investment options which do not have such a restriction.
1982-02A 01/06/1982 3(32) 4(b)(1)	Mr. Grover C. Wilcher General Counsel Truman Medical Center 2301 Holmes Street Kansas City, Missouri 64108	Whether the Truman Medical Center Retirement Plan is a governmental plan within the meaning of ERISA section 3(32) and thereby is excluded from coverage under title I by section 4(b) of ERISA.
1982-01A 01/05/1982 404(a)(1)(D)	Harry Huge, Esq. Rogovin, Huge & Lenzner 1730 Rhode Island Avenue, N.W. Washington, D.C. 20036	Whether the trustees’ interpretation of the SASMI Plan’s documents should stand.

**1981**
AO/ Date/ Reference	Recipient	Description of Request
1981-90A 03/25/1981 406(b) 408(b)(2)	Mr. Howard J. Moore Fulbright & Jaworski 800 Bank of the Southwest Building Houston, TX 77002	Whether the receipt of brokerage commissions by VanCaspel & Co., Incorporated (VanCaspel), the Plan sponsor, resulting from mutual fund investments made by the Plan would violate section 406 of ERISA.
1981-89A 12/24/1981 3(2) 3(33) 407(d)(3)	George J. Pantos, Esquire Vedder, Price, Kaufman, Kammholz & Day 1919 Pennsylvania Avenue, N.W. Washington, D.C. 20006	Whether a Plan would be a "savings plan" and, as such, would be an "eligible individual account plan" under section 407(d)(3) of the Employee Retirement Income Security Act of 1974 (ERISA).
1981-88A 07/09/1981 3(3)	David Margolis Chief, Organized Crime and Racketeering Section Criminal Division Department of Justice Washington, D.C. 20530	Whether the plan is not covered by ERISA because it is a "plan without employees" described in 29 CFR §2510.3-3(c).
1981-87A 12/22/1981 3(1)	Mr. D.H. Biaett Vice President and Counsel Crum & Forster Corporation 305 Madison Avenue Morristown, New Jersey 07960	Whether the Corporation's program of salary continuation constitutes a mere payroll practice within the meaning of 29 C.F.R. S2510.31(b)(2) rather than an employee welfare benefit plan described in ERISA section 3(1) and, thus, is excluded from ERISA title I coverage.