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
1980-19A 04/14/1980 3(32) 4(b)(1)	Mr. Boyd C. Campbell, Jr. Hartsell, Hartsell & Mills P.O. Box 368 Concord, North Carolina 28025	Whether the sick pay plan; the hospital, surgical, and medical benefits plan; the annuity plan; and the pension plan established or maintained by the Hospital for its employees are “governmental plans” within the meaning of section 3(32) of the Employee Retirement Income Security Act of 1974 (ERISA) and, thus, are excluded from ERISA title I coverage by ERISA section 4(b)(1).
1980-18A 04/14/1980 3(2)	Mr. Steven Bloom Kaplan, Sicking, Hessen, Sugarman, Rosenthal & Zientz P.O. Drawer 520337 Miami, Florida 33152	Whether the Miami Elevator Constructors Trust (the Trust) is an employee pension benefit plan within the meaning of section 3(2) of ERISA; whether, upon termination of the Trust, plan assets must be allocated pursuant to section 403(d)(1) of ERISA; and whether the Trust is subject to the vesting requirements set forth in part 2 of title I of ERISA.
1980-17A 04/07/1980 514	Mr. Douglas S. Gates Davidson, Fink, Cook and Gates 900 First Federal Plaza Rochester, New York 14614	Whether ERISA section 514 preempts that portion of section 250 of the New York State Savings Bank Law (section 250) which, in general, limits the pension that may be paid to a retired employee of a savings bank to the lesser of (1) two percent of such employee's average compensation over his final three years of service times his total years; or (2) 60 percent of his average compensation over his final three years of service.
1980-16A 04/02/1980 3(1) 3(32) 3(4)	Mr. Robert W. Wild Nixon, Hargrave, Devans & Doyle Post Office Box 1051 Rochester, New York 14603	Whether the death benefit plan (the Plan) sponsored by the Rochester Police Benevolent Association (the Association) is an employee welfare benefit plan within the meaning of section 3(1) of ERISA title I and, if so, whether it is a governmental plan within the meaning of section 3(32) of ERISA.
1980-15A 03/14/1980 3(1) 3(32) 3(4) 3(5) 4(b)(1)	Ms. Barbara B. Creed Pillsbury, Madison & Sutro P.O. Box 7880 San Francisco, California 94120	Whether the Legal Services Region VIII Employee Benefits Organization Life Insurance Plan, the Legal Services Region VIII Employee Benefits Organization Medical Plan, and the Legal Services Region VIII Employee Benefits Organization Dental Plan (the Programs) are employee welfare benefit plans within the meaning of section 3(1) of ERISA.
1980-14A 03/12/1980 3(1) 3(2) 3(4) 3(5)	Mr. Bruce L. Castor Ballard, Spahr, Andrews & Ingersoll 30 South 17th Street Philadelphia, Pennsylvania 19103	Whether the benefit program maintained by the Lower Merion Township Police Pension Association is subject to title I of the Employee Retirement Income Security Act of 1974 (ERISA).
1980-13A 03/05/1980 408(e)	Mr. James B. Slusher Associate General Counsel Kansas City Life Insurance Company Broadway at Armour P.O. Box 139 Kansas City, Missouri 64141	Whether the sale of capital stock of Kansas City Life Insurance Company (the Company) held by the Trustees of the Kansas City Life Insurance Company Savings and Investment Plan (the Plan) directly to the Company amounts to a prohibited transaction within the meaning of the Employee Retirement Income Security Act of 1974 (ERISA).
1980-12A 02/29/1980 3(1) 3(2) 3(4) 3(5) 3(7) 4(b)	Mr. Michael B. Himmel Special Attorney U.S. Department of Justice Room 635 Federal Building 970 Broad Street Newark, N.J. 07120	This Advisory Opinion concerns the coverage of the Pension Plan of the Welfare and Pension Fund, Mid-Jersey Trucking Industry, Local 701, International Brotherhood of Teamsters (the Pension Plan) 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).
1980-11A 02/29/1980 3(2)	Mr. A.D. Fields Chief, Employee Plans Technical Branch E:EP:T:1 Internal Revenue Service 1111 Constitution Avenue, N.W. Washington, D.C. 20224	Whether the proposed tax deferred annuity plan (the TDA Plan) for the employees of St. Luke’s Hospital Medical Center (the Employer) will not fall within the scope of regulation §2510.3-2(f) because it does not involve salary reduction agreements or agreements to forego an increase in salary.
1980-10A 02/11/1980 3(1)	Mr. George T. Boggs Dickstein, Shapiro & Morin 2101 L Street, N.W. Washington, D.C. 20037	Whether Totalcare Health Plan (THP) constitutes an employee welfare benefit plan within the meaning of section 3(1) of ERISA.