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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**1981**
AO/ Date/ Reference	Recipient	Description of Request
1981-87A 12/22/1981 3(1)	Mr. D.H. Biaett Vice President and Counsel Crum & Forster Corporation 305 Madison Avenue Morristown, New Jersey 07960	Whether the Corporation's program of salary continuation constitutes a mere payroll practice within the meaning of 29 C.F.R. S2510.31(b)(2) rather than an employee welfare benefit plan described in ERISA section 3(1) and, thus, is excluded from ERISA title I coverage.
1981-86A 11/13/1981 3(1) 3(4) 3(5) 3(7) 4(b)	Martha P. Rogers Special Assistant U.S. Attorney U.S. Department of Justice Criminal Division 77 South East 5th Street Suite 401 Miami, Florida 33131	Opinion concerning the coverage of six employee benefit plans under both Title I of the Employee Retirement Income Security Act of 1974 (ERISA) and the predecessor law, the Welfare and Pension Plans Disclosure Act, as Amended (WPPDA).
1981-85A 12/14/1981 3(32) 4(b)(1)	Mr. David K. Replogle Sheeks, Oswald & Bassing 1010 B Street San Rafael, California 94901	Whether two programs of the Association of California Hospital Districts (ACHD) are covered by ERISA title I and whether ACHD is a fiduciary under the provisions of title I of ERISA.
1981-84A 12/09/1981 3(1) 3(5)	Mr. Vic Turvey Financial Analyst State of Illinois Department of Insurance Springfield, Illinois 62767	Whether the program of health and life insurance benefits offered by the Illinois Health Care Association (IHCA Health Program) is an employee benefit plan subject to the coverage of ERISA.
1981-83A 11/30/1981 3(14) 408(b)(2) 408(c )(2)	Lawrence J. Hass Attorney for the __________ Pension Trust Fund Groom and Nordberg Suite 450 1775 Pennsylvania Avenue N.W. Washington, D.C. 20006	Whether certain payments by the __________ Pension Trust Fund (the Fund) to Mr. __________, former Executive Director of the Fund are prohibited transaction provisions of the Employee Retirement Income Security Act of 1974 (ERISA).
1981-82A 11/23/1981 3(32)	Mr. Richard A. Hemmings National Association of Insurance Commissioners Suite 1015 633 W. Wisconsin Avenue Milwaukee, Wisconsin 53203	Whether a retirement plan and trust for employees of the National Association of Insurance Commissioners (NAIC) is a governmental plan within the meaning of ERISA.
1981-81A 11/23/1981 103(a)(3)	Mr. Myron A. Methvin Hunt Oil Company 2900 First National Bank Building Dallas, Texas 75202	Whether the Fidelity Thrift Plan (the Plan) established by the Hunt Oil Company must engage an independent qualified public accountant to conduct an examination of the financial statements and schedules of the Plan pursuant to the Employee Retirement Income Security Act of 1974 (ERISA).
1981-80A 12/18/1981 3(2)	Mr. William M. Tartikoff Assistant Counsel Investment Company Institute 1775 K Street, N.W. Washington, D.C. 20006	Whether a payroll deduction program for an Individual Retirement Account (IRA) will constitute an employee pension benefit plan for the purposes of title I of ERISA under certain circumstances.
1981-79A 11/04/1981 3(32)	Mr. Roger R. Kemppel Kemppel, Huffman & Ginder 255 E. Fireweed Lane, Suite 200 Anchorage, Alaska 99503	Whether the Plan is exempt from the provisions of ERISA by virtue of its being a "governmental plan" within the meaning of ERISA section 3(32).
1981-78A 10/29/1981 3(14)	Mr. Bruce Alan Miller Legal Division W.R. Grace & Co. Grace Plaza 1114 Avenue of the Americas New York, N.Y. 10036	Whether W.R. Grace & Co. (Grace) or a subsidiary thereof is a party in interest with respect to the Profit Sharing Plan of Contractors Service & Rentals, Inc. (the Plan).