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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**1976**
AO/ Date/ Reference	Recipient	Description of Request
1976-132 12/20/1976	Jonathan K. Wright, Esq. Schumacker and Lunkeheimer 1810-14 TwoPenn Center Plaza Philadephia, Pa. 19102	Whether the Stewart Equipment Co. Profit Sharing Plan (the Plan) can sell property it owns to its employer, a party in interest, without violating the prohibitions of the Employee Retirement Income Security Act of 1974 (ERISA), and whether such a sale requires an administrative exemption under ERISA or Internal Revenue Code (IRC) provisions.
1976-131 12/20/1976 3(32)	Anonymous	Whether the Board of Education is required to complete the Employee Welfare and Pension Benefit Plan Annual Report Form D-2 or the Plan Description Form EBS-1 on the basis that any plan of the school system is a governmental plan.
1976-130 12/13/1976 403(c )(1) 404(a)(1) 406	Anonymous	Whether, under ERISA, the trustees of the local union chapter’s welfare fund may distribute to several of members contributions made on their behalf to another local chapter’s security benefit fund.
1976-129 12/10/1976 3(32)	Anonymous	Whether a high school district, as a subsidiary of the State, is exempt from filing Form EBS-1 under ERISA due to the plans it maintains being classified as "governmental plans."
1976-128 12/10/1976 3(32)	Anonymous	Whether the disability policy established and maintained by a state college for its employees is a "governmental plan" under ERISA and, therefore, exempt from coverage under Title I of ERISA.
1976-127 12/10/1976 3(32)	Anonymous	Whether a city’s employee pension plan is a governmental plan and therefore exempt from title I of ERISA.
1976-126 12/10/1976 3(32)	Anonymous	Whether the employee benefit plan administered by a city public school system is a governmental plan and therefore exempt from coverage under Title I of ERISA.
1976-125 12/10/1976 3(32)	Anonymous	Whether the welfare benefit plan negotiated by a municipality for its employees is a governmental plan and therefore exempt from coverage under Title I of ERISA.
1976-124 12/10/1976 3(32)	Anonymous	Whether the health insurance plan maintained by the City of (named) for its employees is exempt from coverage under Title I of ERISA, given that the City negotiates and holds the contract, pays the entire premium, and administers the plan.
1976-123 12/10/1976 3(32)	Anonymous	Whether the health insurance plan maintained by a city for its employees is a governmental plan and therefore exempt from coverage under ERISA.