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
1980-49A 08/13/1980 4(b)	Mr. William C. Loud Loud, Watts & Murnan P.O. Box 1686 St. Thomas U.S. Virgin Islands 00801	Whether the Loud, Watts & Murnan Keogh Plan is covered by ERISA, since the plan sponsor, Loud, Watts & Murnan is located in the U.S. Virgin Islands (Virgin Islands) and whether they you are not required to file a Form 5500 with the Department of Labor.
1980-48A 08/12/1980 414	Mr. Russell D. Chapman Phillips Petroleum Company 1260 Adams Building Bartlesville, Oklahoma 74004	Whether the proposed sale of a 51 percent stock interest in the Powder River Corporation (Powder River) by the Retirement Income Plan for Phillips Petroleum Company and Subsidiary and Affiliated Companies (the Plan) to Phillips Petroleum Company (the Employer) is exempt from the restrictions of section 406 and 407(a) of the Employee Retirement Income Security Act of 1974 (ERISA) by reason of the transitional rules contained in section 414(c) of ERISA.
1980-47A 08/07/1980 514	Mr. Joel D. Baumgarten Plan Administrator Aristar Management, Inc. P.O. Box 343781 Coral Gables, Florida 33134	Whether a state law that merely provides for the approval of the retirement plans of domestic life insurance companies by a state agency responsible for insurance regulation is a law regulating insurance is not preempted by ERISA.
1980-46A 07/24/1980 407(d)(3) 407(d)(5) 408(e)	Mr. A. Carl Kaseman, III Pepper, Hamilton & Scheetz 1776 F Street, N.W. Washington, D.C. 20006 cc: John F. Fansmith, Jr., Esquire Consolidated Rail Corporation 1138 Six Penn Center Plaza Philadelphia, Pennsylvania 19104	Whether section 408(e) would exempt the contribution of the CEC preferred stock to the ESOP and the ultimate redemption of the CEC preferred stock (should the Financial Benchmarks be met) if the transactions are for adequate consideration and if no commissions are charged.
1980-45A 07/22/1980 3(1) 3(4) 3(5) 3(7)	Mr. Guy Blackwell Assistant U.S. Attorney 201 U.S. Post Office & Courthouse Greeneville, Tennessee 37743	Whether the Central States, Southeast and Southwest Areas Health and Welfare Fund (the Fund) is covered under both title I of the Employee Retirement Income Security Act of 1974 (ERISA) and the predecessor law, the Welfare and Pension Plans Disclosure Act, as Amended (WPPDA).
1980-44A 07/22/1980 3(1)	J.B. Nelson, Director Compensation & Benefits McDonnell Douglas Corporation P.O. Box 516 St. Louis, Missouri 63166	Whether the sick leave benefit plans of the McDonnell Douglas Corporation (McDonnell) described as PN 508 Sick Leave Benefit Plan – Salaried MDC-West and PN 509 Sick Leave Benefit Plan – Salaried MDC-East (the Plans) are employee welfare benefit plans within the meaning of ERISA section 3(1).
1980-43A 07/15/1980 406(a)	Mr. Douglas B. Kramer Young & Alexander Co., L.P.A. Suite 100 367 West Second Street P.O. Box 578 Dayton, Ohio 45402	Whether certain transaction between Capitol Plumbing and Heating Supply Co. ("Capitol") and the Capitol Plumbing Profit-Sharing and Thrift Trust do not constitute prohibited transactions under the Employee Retirement Income Security Act of 1974.
1980-42A 07/11/1980 3(1) 3(5)	Mr. Philip R. Hinderberger Counsel, Department of Insurance State of California 100 Van Ness Avenue San Francisco, California 94102	Whether a certain trust known as the "RETA" Trust and the benefit plan established in connection with it (RETA Plan) is an employee welfare benefit plan within the meaning of section 3(1) of ERISA and, if so, whether the Department has promulgated regulations regarding the definition of church plan under section 3(33) of ERISA.
1980-41A 07/19/1980 3(2)	Mr. Stuart J. Offer Morrison & Foerster One Market Plaza Spear Street Tower San Francisco, California 94105	Whether a program of supplemental benefits to former employees by the Crocker National Bank (the Bank) constitutes an employee pension benefit plan within the meaning of ERISA section 3(2).
1980-40A 07/09/1980 3(1) 3(5)	Mr. Donald A. Dowdell Attorney, Legal Division Insurance Commissioner Office of Treasurer Tallahassee, Florida 32304 cc: Small Business Independent Trades Association	Whether the health benefits program of the Small Business Independent Trades Association (SBITA) is an employee benefit plan within the meaning of ERISA section 3(3).