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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**1980**
AO/ Date/ Reference	Recipient	Description of Request
1980-60A 10/09/1980 514(a)	Mr. Richard D. Sommers Schwartz, Steinsapir, Dohrmann & Krepack Two Century Plaza Suite 1900 2049 Century Park East Los Angeles, California 90067	Whether the State of California's Confidentiality of Medical Information Act (the "California Act") is preempted under ERISA section 514R with respect to the Retail Clerks Unions and Food Employers Benefit Fund, the General Sales Employer-Retail Clerks Unions Supplementary Trust Fund and the Southern California Drug Benefit Fund (the "Funds") each of which is a multi-employer trust fund established pursuant to section 302 of the Labor-Management Relations Act, 29 U.S.C. §186 and each of which is an employee welfare benefit plan as defined in section 3(1) of the Employee Retirement Income Security Act of 1974 ("ERISA").
1980-58A 10/01/1980 408(c )(2)	Mr. Martin R. Ganzglass Delson & Gordon 1900 L Street, N.W. Washington, D.C. 20036	Whether the Graphic Arts International Union Supplemental Retirement and Disability Fund (the Fund) may pay its trustees a per diem allowance under section 408(c)(2) of the Employee Retirement Income Security Act of 1974 (ERISA) in lieu of reimbursing the trustees for actual expenses incurred in the performance of their duties for the plan.
1980-57A 10/01/1980 407(d)(3)	Louise A. Jackson, Esquire Marshall, Melhorn, Cole, Hummer & Spitzer Fourteenth Floor National Bank Building Toledo, Ohio 43604	Whether the proposed sale of six retail shoe stores by Kobacker Stores, Inc. (Kobacker), the Plan sponsor, to the Plan and the subsequent leaseback of those stores by the Plan to Kobacker would be exempt from the prohibited transactions provisions of sections 406(a) and 407(a) of the Employee Retirement Income Security Act of 1974 (ERISA) by virtue of section 408(e) of ERISA.
1980-56A 09/03/1980 103	Mr. Daniel J. Robins Vice President and Secretary National Health and Welfare Retirement Association, Inc. 360 Park Avenue South New York, New York 10010	Whether the National Health and Welfare Retirement Association (NHWRA) is an "insurance company" within the meaning of the definition of the term "investment manager" in section 3(38) of the Employee Retirement Income Security Act of 1974 (ERISA), and an insurance carrier regulated and supervised and subject to periodic examination by a State agency within the meaning of 29 CFR §2520.103-4 (which provides an exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account).
1980-55A 09/23/1980 407	Mr. Christopher J. Sues Shea & Gould 330 Madison Avenue New York, New York 10017	Whether the common stock of Diamond would constitute a "qualifying employer security" within the meaning of ERISA section 407(d) with respect to a savings and stock bonus plan which Escher proposes to adopt for its employees.
1980-54A 02/05/1980 514	John H. Kelly, Esq. Milbank, Tweed, Hadley & McCloy 1 Chase Manhattan Plaza New York, New York 10005	Whether Section 514 of ERISA preempts the provisions of Section 200 of the Insurance Law of the State of New York as the latter affects The Savings Bank Retirement System ("System").
1980-53A 09/05/1980 3(1)	Mr. S. Howard Kline Drinker Biddle & Reath 1100 Philadelphia National Bank Building Broad and Chestnut Streets Philadelphia, Pennsylvania 19107	Whether certain medical make-up payments made by ESB, Incorporated (the Company) as supplemental compensation pursuant to a collectively bargained agreement do not constitute an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA.
1980-52A 09/03/1980 103(a)	Mr. Herbert J. McLaughlin Thiokol Corporation Newtown, Pennsylvania 18940	Whether the Thiokol Corporation Retirement Income Plan (the Plan) qualifies for the limited exemption from the annual reporting requirements of the Employee Retirement Income Security Act of 1974 (ERISA) provided in 29 CFR 2520.104-44. Whether the Plan is exempt pursuant to 2520.104-44 from the requirement in section 103(a)(3)(A) of ERISA to engage an independent qualified public accountant to conduct an examination of the financial statements and schedules of the Plan.
1980-51A 09/03/1980	Mr. Herbert J. McLaughlin Thiokol Corporation Newtown, Pennsylvania 18940	Whether the two Thiokol Corporation Retirement Income plans for-employees at the Louisiana Army Ammunition Plant (the Plans) qualify for the limited exemption from the annual reporting requirements of the Employee Retirement Income Security Act of 1974 (ERISA) provided in 29 CFR 2520.104-44. Specifically, whether the Plans are exempt, pursuant to 2520.104-44, from the requirement in section l03(a)(3)(A) of ERISA to engage an independent qualified public accountant to conduct an examination of the financial statements and schedules of the Plans.
1980-50A 08/29/1980 3(32) 4(b)(1)	Mr. Robert. R. Prince Secretary and Counsel Metropolitan Suburban Bus Authority 347 Madison Avenue New York, NY 10017	Whether the plan for the Metropolitan Suburban Bus Authority (MSBA) is a governmental plan within the meaning of section 3(32) of the Employee Retirement Income Security Act of 1974 (ERISA) and, therefore, exempt under section 4(b)(l) from title I of ERISA.