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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**1981**
AO/ Date/ Reference	Recipient	Description of Request
1981-26A 03/03/1981 3(2)	Mr. Mark A. Vogel Weil, Gotshal & Manges 767 Fifth Avenue New York, New York 10153	Your sole request is for an opinion that in the event a participant in the SEP chooses to rollover funds from the IRA established under the SEP to another IRA maintained by a Broker-Dealer affiliate, that second IRA is not an "employee pension benefit plan" within the meaning of section 3(2) of ERISA.
1981-25A 02/27/1981 3(4)	Mr. Richard L. Stiles Bachman, Cummings & McIntyre 500 West Franklin Street P.O. Box 1155 Appleton, Wisconsin 54912	Whether the Plan is not covered by title I of ERISA as it is considered a small welfare as defined in the limited exemption for certain small welfare plans provided in 29 C.F.R. §2520.104-20.
1981-24A 02/26/1981 3(1) 3(2)	Mr. David T. Mitzner Holme Roberts & Owen 1700 Broadway, Suite 1800 Denver, Colorado 80290	Whether the Deferred Compensation Plan of Petro-Lewis Corporation is not covered by title I of ERISA.
1981-23A 02/25/1981 414	Matthew T. Kissane, Esquire Strauss, Kissane, Davis & Hargrove 3737 Camino Del Rio South, Suite 204 San Diego, California 92108	Whether the receipt of deferred compensation after June 30, 1977, for services rendered to the Trust prior to that date are prohibited transaction under ERISA,
1981-22A 02/18/1981 3(2)	Mr. Mark S. Dray Hunton & Williams P.O. Box 1535 Richmond, Virginia 23212	Whether certain payments by United Virginia Bankshares Incorporated (the Company) would constitute an employee pension benefit plan within the meaning of section 3(2) of ERISA.
1981-21A 02/09/1981 104 3(1) 403(a) 404(a)(1) 514(a)	Steven L. Ross, Esq. Robins, Davis & Lyons 33 South Fifth Street Minneapolis, Minnesota 55402	Whether the Trust and the Committee may continue to operate in the manner outlined in the letter. As stated in your submission of September 14, 1979, of particular concern in this regard is the requirement in section 403(a) of ERISA that, in general, the assets of an employee benefit plan
1981-20A 02/09/1981	Mr. Lawrence J. Hass Groom & Nordberg Suite 450 1775 Pennsylvania Avenue, N.W. Washington, D.C. 20006	Whether the sale of the King of Prussia Park Trust (King of Prussia) by Citibank, as trustee for employee benefit plans, to RREEF USA FUND-I (RREEF) did not constitute a prohibited transaction under sections 406 and 407 of the Employee Retirement Income Security Act of 1974 (ERISA) and section 4975(c)(1) of the Internal Revenue Code of 1954 (IRC).
1981-19A 02/05/1981	Ms. Jane B. Stranch Branstetter, Moody & Kilgore 200 Church Street Fourth Floor Nashville, Tennessee 37201	Whether the Remembrance Fund of the United Association of Journeymen and Apprentices of the Plumbing and Pipefitting Industry of the United States and Canada, AFL-CIO, Local 572 (the Remembrance Fund) is exempted from the reporting and disclosure provisions of ERISA.
1981-18A 02/02/1981	Mr. G. Boone Smith, III Jones, Cork, Miller & Benton 500 First National Bank Building Macon, Georgia 31298	Whether the Plan is neither an employee welfare benefit plan within the meaning of ERISA section 3(1) nor an employee pension benefit plan within the meaning of ERISA section 3(2).
1981-17A 01/29/1981 103(a)	Mr. J. Robert Ash Employers Dental Services, Inc. 4431 East Broadway Tucson, Arizona 85711	Whether an "Employer Group Agreement" between Employer Dental Services, Inc. (EDS) and an employer sponsoring a prepaid dental plan, under which EDS agrees to provide specified dental benefits to employees and their eligible dependents is an insurance contract or policy issued by an insurance company or similar organization which is qualified to do business in a state for purposes of 29 C.F.R. §2520.104-20(b)(ii).