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.

Data Dictionary

Start Date

Select Reference

**1981**
AO/ Date/ Reference	Recipient	Description of Request
1981-36A 03/26/1981 3(1) 3(2)	Mr. Robert J. Freda Melrod, Redman & Gartlan Suite 1100 K 1801 K Street, N.W. Washington, D.C. 20006	Whether the Program is neither an "employee welfare benefit plan" as defined in ERISA section 3(1) nor an "employee pension benefit plan" as defined in ERISA section 3(2) and therefore is not subject to the requirements of title I of ERISA.
1981-35A 03/23/1981 3(2) 4(b)	Ms. Stana A. Grim Bliss & Laughlin Industries 122 West 22nd Street Oak Brook, Illinois 60521	Whether the reporting and disclosure requirements contained in part 1 of title I of ERISA apply to the Bliss & Laughlin Industries Incorporated Non-Contributory Pension Plan for Hourly Paid Employees at Buffalo, N.Y. Plant (the Buffalo Plan) and the Bliss & Laughlin Industries Incorporated Non-Contributory Pension Plan for Hourly Paid Employees at Mansfield, Mass. Plant (the Mansfield Plan).
1981-34A 03/23/1981	Reeves C. Westbrook, Esq. Covington & Burling 888 Sixteenth Street, N.W. Washington, D.C. 20006	Whether certain proposed transactions involving the Consumers United Group, Inc. Profit Sharing Plan (the Plan) are exempt from the prohibited transaction provisions of section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) by virtue of section 408(e) of ERISA.
1981-33A 03/23/1981 408(e)	Mr. Hal N. Swenson Fabian and Clendenin Eighth Floor Continental Bank Building Salt Lake City, Utah 84101	Whether the Plan may acquire some of the preferred stock in payment of a debt owed by Heritage to the Plan and in exchange for Heritage common stock owned by the Plan under section 408(e) of ERISA.
1981-32A 03/23/1981 103	Mr. John M. Connors, President Pension and Group Services, Inc. 308 Michigan Building Kalamazoo, Michigan 49006	Reporting requirement under the Employee Retirement Income Security Act of 1974 (ERISA) as it applies to three employee welfare benefit plans for which Pension & Group Services, Inc., provides administrative services: the Industrial State Bank and Trust Company Participant Benefit Plan (Bank Plan); L. Perrigo Company Participant Benefit Trust Plan (Perrigo Plan); and Archway Cookies, Inc. Participant Benefit Trust (Archway Plan).
1981-31A 03/20/1981 514	Mr. Lester Kurtz New Jersey Business Industry Association 50 Park Place Newark, New Jersey 07102	Whether a state law that requires an employer to indefinitely extend group health insurance coverage to former employees who have accepted new employment would be preempted by ERISA.
1981-30A 03/16/1981 404(a)(1) 404(a)(1)(D) 406(b)(2)	Fred S. Hunt, III, Esq. Jennings, Beddow, Marley and Burgess P.O. Box 145 Chesterfield Courthouse, VA 23832	Whether certain payments of contributions by employers to the Ironworkers Local No. 28 Health and Welfare Plan and the Ironworkers Pension Fund of Local 28, Richmond, Virginia (the Plans) violate ERISA.
1981-29A 03/13/1981	Mr. Alan F. Mecham Van Cott, Bagley, Cornwall and McCarthy 141 East First South Salt Lake City, Utah 84111	Whether Capitol Thrift and Loan (Capitol) may invest the funds of individual retirement accounts [as defined in section 408 of the Internal Revenue Code (the Code)] for which it serves as trustee and custodian in thrift certificates issued by Capitol.
1981-28A 03/12/1981 403(b) plan	Mr. John E. Curtis, Jr. Kilpatrick & Cody Suite 500 2501 M Street, N.W. Washington, D.C. 20037	Whether, when established, a proposed arrangement by South Bend Lathe, Inc. (the Company), will be excluded from coverage under parts 2 and 3 of title I of ERISA, and not subject to the requirements of section 403(a) of ERISA.
1981-27A 03/09/1981 3(2)	Mr. Gary B. Lawson Katten, Muchin, Gitles, Zavis, Pearl & Galler 4100 Mid-Continental Plaza 55 East Monroe Street Chicago, Illinois 60603	Whether the Plan is an employee pension benefit plan within the meaning of ERISA section 3(2).