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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**1975**
AO/ Date/ Reference	Recipient	Description of Request
1975-83 07/15/1975 404	Anonymous	Whether World Bank Bonds are legal investments for multiemployer plans under ERISA.
1975-81 04/15/1975 404	Anonymous	This inquiry addresses two questions pertaining to ERISA: (1) does section 404(c) of the Act exempt all "earmarked" transactions made in compliance with the terms of an employee benefit plan? (2) will the excise taxes of section 4975 of the Internal Revenue Code of 1954 be levied in respect of a transaction which falls within section 404(c) of the Act?
1975-80 02/13/1975 404	Anonymous	Whether maintaining the indicia of ownership of plan assets outside the U.S. is permissible under section 404(b) of ERISA.
1975-79 02/07/1975 404	Anonymous	Whether a plan’s purchase of policies on an insurance company's general assets account results in the plan's assets consisting of the policies, rather than the underlying assets of the insurance company.
1975-71 12/16/1975	Anonymous	This inquiry addresses two questions regarding the joint and survivor annuity provisions of ERISA: (1) whether a joint and survivor is required under a defined contribution plan that provides for lump-sum distributions but allows employees to direct the value of their account to purchase an annuity; (2) whether a plan must provide for a joint and survivor annuity, regardless of the wishes of a surviving spouse, if the employee dies before retirement but after attaining early retirement age.
1975-70 12/14/1975	Anonymous	Whether a profit-sharing plan that allows early payment of benefits to employees who leave the company, provided their share is below a certain dollar amount, is permissible under ERISA or whether a one-year break in service must elapse first.
1975-67 12/01/1975	Anonymous	Whether section 2530.200b-3(c) of DOL regulations published on September 8 should be construed to require multiemployer plans to obtain records of hours worked from member employers.
1975-66 11/12/1975	Anonymous	Whether a defined benefit pension plan containing supplemental early retirement benefits satisfied the requirements of section 204(b)(1)(G) of ERISA.
1975-64 08/01/1975 401	Anonymous	Whether deferred compensation plan for select management employees is subject to the participation, funding, and vesting provisions of ERISA.
1975-63 07/22/1975 401	Anonymous	Whether the Key Employees Deferred Compensation and Retirement Plan is subject to Parts 2, 3, and 4 of Title I of ERISA.