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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**1996**
AO/ Date/ Reference	Recipient	Description of Request
1996-16A 08/27/1996 3(1)	Mr. Scott J. Morris Assistant General Counsel Northwestern Mutual Life 720 East Wisconsin Avenue Milwaukee, Wisconsin 53202-4797	Whether the NML Employee Disability Income Plan is an “employee welfare benefit plan” within the meaning of ERISA section 3(1).
1996-15A 08/07/1996 408(b)(8)	Mr. John J. Cleary Goodwin, Procter & Hoar Exchange Place Boston, Massachusetts 02109-2881	Whether certain collective investment vehicles established by Scudder Trust Company are and would continue to be viewed as pooled investment funds "maintained by a bank or trust company" within the meaning of the statutory exemptions in ERISA section 408(b)(8) and Internal Revenue Code section 4975(d)(8) and PTE 91-38 if the Trust Company retains its parent company to manage the Funds.
1996-14A 07/31/1996 104(b)	Frederick W. Dennerline III, Esq. Fillenwarth, Dennerline, Groth & Towe 1213 N. Arlington Avenue Suite 204 Indianapolis, Indiana 46219	Whether a schedule of "usual and customary" fees, which is used as a basis for determining the dollar amount that will be paid for health claims made under a welfare benefit plan, must be made available for examination and/or furnished by the plan administrator upon the request of a plan participant or beneficiary under ERISA sections 104(b)(2) and 104(b)(4).
1996-13A 07/26/1996 3(33)	Mr. James F. Podheiser Stradley, Ronon, Stevens & Young, LLP 2600 One Commerce Square Philadelphia, Pennsylvania 19105-7098	Whether the La Salle College High School 403(b) Retirement Plan and the La Salle College High School Flexible Compensation Plan are “church plans” within the meaning of ERISA section 3(33) and therefore exempt from coverage under Title I of ERISA by section 4(b)(2).
1996-12A 07/17/1996 3(1)	Mr. Durward J. Gehring Bell, Boyd & Lloyd Three First National Plaza 70 West Madison Street, Suite 3200 Chicago, Illinois 60602-4207	Whether the Topco Associates, Inc. Pre-Tax Premium Plan, is an “employee welfare benefit plan” within the meaning of ERISA section 3(1) when Topco employees may pay the required employee contributions under the Topco Group Health Plan on a pre-tax basis.
1996-11A 07/12/1996 3(33)	Mr. S. Howard Kline Buchanan Ingersoll Professional Corporation One Oxford Center 301 Grant Street, 20th Floor Pittsburgh, PA 15219-1410	Whether the Retirement Plan for Employees of Mercy Psychiatric Hospital is a “church plan” within the meaning of ERISA section 3(33) and therefore exempt from coverage under Title I of ERISA by section 4(b)(2).
1996-10A 07/10/1996 3(33)	Mr. S. Howard Kline Buchanan Ingersoll Professional Corporation 600 Grant Street, 58th Floor Pittsburgh, PA 15219-2887	Whether the Lutheran Home Care Services, Inc. Group Health Plan and the Lutheran Home Care Services, Inc. Tax- Sheltered Annuity Retirement Plan are “church plans” within the meaning of ERISA section 3(33) and therefore exempt from coverage under Title I of ERISA by section 4(b)(2).
1996-09A 07/08/1996 3(33)	Mr. Laurence A. Hansen Lord, Bissell & Brook 115 South LaSalle Street Chicago, Illinois 60603	Whether the Christian Brothers Employee Retirement Plan is a “church plan” within the meaning of ERISA section 3(33).
1996-08A 06/26/1996 407(d)(5)	Mr. Ross W. Lillard Ms. Colleen E. Medill Stinson, Mag & Fizzell P.O. Box 419521 Kansas City, Missouri 64141-6251	Whether the ERISA section 407(d)(5) definition of "qualifying employer security" applies for purposes of the prohibited transaction exemption in Internal Revenue Code section 4975(d)(13).
1996-07A 04/12/1996 3(32)	Mr. Dana A. Yealy Federal Home Loan Bank of Pittsburgh 601 Grant Street Pittsburgh, Pennsylvania 15219	Whether the Federal Home Loan Bank of Pittsburgh is a governmental entity described in ERISA section 3(32) such that any employee benefit plans established or maintained by the Bank for its employees would be excluded from coverage under ERISA section 4(b)(1).