Information Letters

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 information letters, which call attention to well established principles or interpretations.

**2002**
Date	Recipient	Description of Request
Information Letter 2002-11-04	Mr. Sherwin Kaplan Thelen Reid & Priest LLP Attorneys At Law Market Square, Suite 800 701 Pennsylvania Avenue, NW Washington, DC 20004-2608	Whether the International Union for the Natural Health, Complementary & Alternative Medicine Professions Health and Welfare Fund is established or maintained under or pursuant to one or more collective bargaining agreements for purposes of section 3(40)(A)(i) of ERISA.
Information Letter 2002-08-23	The Honorable John W. Oxendine Insurance and Safety Fire Commissioner Georgia Department of Insurance Two Martin Luther King, Jr., Drive West Tower, Seventh Floor Atlanta, Georgia 30334	Whether and to what extent the State of Georgia may regulate the International Union of Industrial and Independent Workers Benefit Fund under section 514(b)(6)(A) of title I of ERISA.
Information Letter 2002-05-17	Mr. Richard M. Steinberg, Chair Employee Benefit Plans Expert Panel Department of Labor Liaison Task Force American Institute of Certified Public Accountants 1455 Pennsylvania Avenue, N.W. Washington, D.C. 20004-1081	Application of the certification requirements of 29 CFR 2520.103-5, for purposes of the limited scope audit provisions of ERISA Sec. 103(a)(3)(C) and 29 CFR 2520.103-8.

**2001**
Date	Recipient	Description of Request
Information Letter 2001-02-15	Theodore R. Groom Groom Law Group 1701 Pennsylvania Ave., NW Washington, D.C. 20006-5893	Guidance regarding the alternatives available under the trust requirement of Title I of ERISA with respect to receipt by policyholders of demutualization proceeds belonging to an ERISA covered plan in connection with The Prudential Insurance Company of America’s proposed plan of demutualization.

**1998**
Date	Recipient	Description of Request
Information Letter 1998-09-23	Carol I. Buckmann Sullivan & Cromwell 125 Broad Street New York, New York 10004-2498	Whether initial capital contributions from employee benefit plan investors transferred for the purpose of venture capital investments will be treated as plan assets at any time after transfer on the initial valuation date within the meaning of DOL Regulation 29 C.F.R. § 2510.3-101.