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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**1978**
AO/ Date/ Reference	Recipient	Description of Request
1978-12A 04/27/1978 3(1)	Mr. Robert J. Hickey Kirlin, Campbell & Keating The Connecticut Building Suite 800 1150 Connecticut Avenue, N.W. Washington, DC 20036	Whether the International Carpentry Apprenticeship Contest Fund is an employee welfare benefit plan under section 3(1) of ERISA.
1978-11A 04/27/1978 3(1) 3(2)	Mr. William F. Drew, Jr. Kennedy, Covington, Lobdell and Hickman 3300 NCNB Plaza Charlotte, North Carolina 28280	Whether a nonqualified employee stock option purchase plan offered to employees of Lance, Inc. is an employee benefit plan within the meaning of ERISA section 3(3) and thereby covered under Title I.
1978-09A 03/17/1978 3(1)	Mr. Paul S. Berger Arnold & Porter 1229 Nineteenth Street, N.W. Washington, D.C. 20036	Whether the fully insured group health and accident policy held by the Cooperating Railway Labor Organizations Health and Welfare Committee is an employee welfare benefit plan under section 3(1) of ERISA.
1978-08A 03/13/1978 3(17) 401(b)(2) 408(c )(2)	Eugene T. Rossides, Esq. Rogers & Wells 1666 K Street, N.W Washington, DC 20006	Whether assets held in the College Retirement Equities Fund’s (CREF) “general” account to support obligations arising under variable annuity contracts issued by CREF and sold to pension plans are assets of such plans and, therefore, that individual members of CREF’s board of trustees are fiduciaries of such plans who would be subject to the requirements of ERISA.
1978-07A 03/13/1978 3(1) 3(4) 3(5)	Mr. Richard C. Linquanti Ireland, Stapleton, Pryor and Holmes 1700 Broadway Denver, Colorado 80202	Whether the Electrical Industry Benefit Vacation and Paid Holiday Fund is an employee welfare plan within the meaning of section 3(1) of ERISA.
1978-06A 03/13/1978	Mr. David M. Helfeld Arbitrator DX-2, Faculty Residences University of Puerto Rico Rio Piedras, Puerto Rico 00923	Whether the Plan de Pensiones de los Trabajadores de la Puerto Rican Cement Company, Inc., Division de San Juan is covered by ERISA.
1978-05A 03/13/1978 3(1) 3(4) 3(5)	Mr. Donald A. Dowdell Attorney Legal Division Office of Treasurer State of Florida Tallahassee, Florida 32304	Whether the National Business Conference-Employee Benefit Association (NBC-EBA) is an employee welfare benefit plan within the meaning of section 3(1) of ERISA.
1978-04A 02/27/1978 3(4) 3(5)	Mr. Doak Foster Chief Counsel Arkansas Insurance Department 400 University Tower Building Little Rock, Arkansas 72204	Whether the NEBA, Inc. Pre-Paid Legal Service Plan is an employee welfare benefit plan within the meaning of section 3(1) of ERISA.
1978-03A 02/15/1978 514	Mr. Robert M. Yeates Prince, Yeates, Ward & Geldzahler Third Floor John Hancock Building 455 South Third East Street Salt Lake City, Utah 84111	Whether the proposed bill by the Utah Department of Insurance to regulate non-insured employee welfare benefit plans would be preempted by section 514(a) of the Employee Retirement Income Security Act of 1974 (ERISA).
1978-01A 02/15/1978 3(1)	Mr. William I. Aronwald National Counsel American Guild of Variety Artists 600 Madison Avenue New York, New York 10022	Whether the American Guild of Variety Artists Sick and Relief Fund is an employee welfare benefit plan within the meaning of section 3(1) of ERISA.