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.

Data Dictionary

Start Date

Select Reference

**1987**
AO/ Date/ Reference	Recipient	Description of Request
1987-01A 01/05/1987 3(1) 3(4) 3(5)	Mr. James P. Rankin Eidson, Lewis, Porter & Haynes 1300 Merchants National Bank Building Eighth and Jackson Streets Topeka, Kansas 66612-1252	Whether the group health insurance program sponsored by the Kansas Bar Association (KBA) for its members and their employees, is an employee welfare benefit plan within the meaning of section 3(1) of Title I of ERISA, established and/or maintained by an “employee organization" or an “employer" (as defined in sections 3(4) and 3(5) of ERISA, respectively).

**1986**
AO/ Date/ Reference	Recipient	Description of Request
1986-28A 12/11/1986	Ms. Maria B. Campbell Executive Vice President, Secretary & General Counsel AmSouth Bank N.A. P.O. Box 11007 Birmingham, AL 35288	Whether the purchases and sales of stock of AmSouth Bancorporation, (AmSouth), in blind transactions on the New York Stock Exchange (NYSE) by unaffiliated participants in the self-directed individual retirement accounts (IRAs) for which AmSouth Bank N.A. (AmSouth Bank), a wholly-owned subsidiary of AmSouth, serves as custodian constitute prohibited transactions under the section 4975 of the Internal Revenue Code of 1954.
1986-27A 12/15/1986	Ms. Cheryl A. French Hafer, Price, Rinehart & Schwerin 2505 Third Avenue Suite 309 Seattle, Washington 98121	Whether the trust established in accordance with the Labor Management Cooperation Act of 1978 (LMCA) by the United Association of Journeyman & Apprentices of the Plumbing and Pipefitting Industry, Local Union 598, AFL-CIO (Local 598) and the Southwestern Washington Mechanical Contractors Association (SWMCA) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.
1986-26A 12/05/1986	Mr. James P. Rankin Eidson, Lewis, Porter & Haynes 1300 Merchants National Bank Building Eighth and Jackson Streets Topeka, Kansas 66612-1252	Whether the group health insurance program sponsored by the Kansas Society of Certified Public Accountants, (KSCPA) is an employee welfare benefit plan within the meaning of section 3(1) of title I of ERISA.
1986-25A 12/04/1986	Ms. Diane C. Sonderegger Kennedy, Holland, DeLacy & Svoboda Kennedy Holland Building 10306 Regency Parkway Drive Omaha, Nebraska 68114	Whether the Health Services Retirement Plan and Trust is a church plan within the meaning of section 3(33) of title I of ERISA and therefore exempt from coverage under that title pursuant to section 4(b)(2) of ERISA.
1986-24A 09/09/1986	Mr. Steven Bloom Kaplan, Sicking, and Bloom, P.A. Suite 200 Forum III 1675 Palm Beach Lakes Blvd. West Palm Beach, Florida 33401	Whether the Miami Fire Fighters Insurance Trust Fund constitutes a "governmental plan" within the meaning of section 3(32) of title I of the Employee Retirement Income Security Act of 1974 (ERISA) and is, therefore, excluded from coverage under title I of ERISA pursuant to section 4(b)(1) thereof.
1986-23A 09/09/1986	Mr. Steven Bloom Kaplan, Sicking & Bloom, P.A. Suite 200 Forum III 1675 Palm Beach Lakes Boulevard West Palm Beach, Florida 33401	Whether the Palm Beach County Fire Fighters Employees' Insurance Fund constitutes a "governmental plan" within the meaning of section 3(32) of title I of the Employee Retirement Income Security Act of 1974 (ERISA) and is, therefore, excluded from coverage under title I of ERISA pursuant to section 4(b)(1) thereof.
1986-22A 09/09/1986	Mr. Steven Bloom Kaplan, Sicking & Bloom, P.A. 1675 Palm Beach Lakes Blvd. Suite 200 Forum III West Palm Beach, Florida 33401	Whether the West Palm Beach Firefighters Benefit Fund is a "governmental plan" within the meaning of section 3(32) of title I of the Employee Retirement Income Security Act of 1974 (ERISA)and is, therefore, excluded from coverage under title I of ERISA pursuant to section 4(b)(1) thereof.
1986-21A 08/29/1986 404(a) 405 406(b)	Mr. John J. Cleary Goodwin, Procter & Hoar Exchange Place Boston, MA 02109	Whether the payment of incentive compensation to Batterymarch Financial Management by employee benefit plans will not result in a violation of section 406 of the Employee Retirement Income Security Act of 1974 (ERISA) or section 4975 of the Internal Revenue Code of 1954.
1986-20A 08/29/1986 404(a) 405 406(b)	Mr. Charles B. Schaffran Shulte, Roth & Zabel 900 Third Avenue New York, NY 10022	Whether the payment of incentive compensation to BDN Advisers, Inc. by employee benefit plans will not result in a violation of section 406(b) of the Employee Retirement Income Security Act of 1974 (ERISA) or section 4975 of the Internal Revenue Code of 1954.