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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**1980**
AO/ Date/ Reference	Recipient	Description of Request
1980-30A 05/21/1980 406	PRO Administrators, Inc. PRO Services, Inc. Cannon & Company, Inc. PRO Funds, Inc. 1107 Bethlehem Pike Flourtown, PA 19031	Whether under the affiliations among Cannon, Services and Administrators: (1) Administrators may continue to serve as the “nominal” plan administrator, (despite the limitation on the availability of Prohibited Transaction Exemption 77-9 (PTE 77-9),1 and (2) Cannon and Services may continue to rely on PTE 77-9 with respect to the classes of transactions described in paragraphs (a), (b), (c), (d) and (f) of Section III of the exemption.
1980-29A 05/12/1980 3(2)	Mr. Richard C. Schiller Tax Attorney MCA, Inc. 100 Universal City Plaza Universal City, California 91608	Whether the 1973 Incentive Stock Plan (the Plan) maintained by MCA, Inc. (the Employer) constitutes an employee pension benefit plan within the meaning of section 3(2) of the Employee Retirement Income Security Act of 1974 (ERISA).
1980-28A 05/07/1980 404(a)(1)(A) 408(b)(2)	Mr. William J. Nellis Coghlan, Joyce and Nellis Fortieth Floor One North LaSalle Street Chicago, Illinois 60602	Whether the compensation being paid by the Fund to Victor Palmieri and Company Incorporated (“VPCO”), an investment manager employed by the Trustees pursuant to two agreements (more fully described in the request), and concerning the effect and lawfulness of certain provisions in those agreements would raise issues under section 404 of ERISA.
1980-26A 04/24/1980 403(c )(1) 403(d)(2)	Steven Bloom Kaplan, Sicking, Hessen, Sugarman, Rosenthal & Zientz, P.A. P.O. Drawer 520337 Miami, Florida 33152 cc: Mr. Herbert B. Mintz Muller, Mintz, Kornreich, Caldwell and Casey, P.A. Suite 1800, One Biscayne Tower Two South Biscayne Boulevard Miami, Florida 33131	Whether various provisions of Part 4 of Title I of the Employee Retirement Income Security Act of 1974 (ERISA) apply to three alternative proposals for the distribution of the assets upon termination of the Painters Palm Coast District Council No. 76 Health and Hospitalization Trust Fund (Health Trust) and the Painters Palm Coast District Council No. 76 Joint Apprenticeship and Training Trust Fund (Apprenticeship Trust).
1980-25A 04/23/1980 406 408(b)(2)	Mr. David L. Raish Ropes & Gray 225 Franklin Street Boston, Massachusetts 02110	Whether the appointment of Harvard as trustee of the Trusts, the performance by Harvard of the functions of trustee of the Trusts, and contributions by Harvard and THU under the terms of each plan to Harvard, as trustee of the Trusts do not constitute prohibited transactions within the meaning of section 406(a) or (b) of ERISA.
1980-24A 04/23/1980 104 3(4)	Mr. John G. Makula Thomas W. Havey & Co. 105 West Adams Street Chicago, Illinois 60603	Whether the two plans sponsored by the Local No. 9 of the International Brotherhood of Electrical Workers (IBEW) qualify for the limited exemption for certain dues financed welfare plans maintained by employee organizations, provided by regulation 29 CFR §2520.104¬26 under the Employee Retirement Income Security Act of 1974 (ERISA).
1980-23A 04/18/1980 3(1) 3(2) 3(4) 3(5) 3(7) 4(b)	Mr. James A. Plaisted Assistant U.S. Attorney Office of the United States Attorney Newark, New Jersey 07102	Whether the eleven plans identified in the request are covered by 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).
1980-22A 04/17/1980 3(1)	Mr. James R. Deveney, II Weinberg and Green Nineteenth Floor 10 Light Street Baltimore, Maryland 21202	Whether the Maryland Classified Employees Association Insurance Trust (the Trust) which is sponsored by the Maryland Classified Employees Association (MCEA), a state-wide organization which represents employees of the State of Maryland with regard to employment and working conditions is a governmental plan as defined in section 3(32) of ERISA.
1980-21A 04/17/1980 3(1)	Mr. James R. Deveney, II Weinberg and Green Nineteenth Floor 10 Light Street Baltimore, Maryland 21202	Whether the Civil Employee Association Insurance Trust (the Trust) which is sponsored by the city of Baltimore would be a governmental plan as governmental plan as defined in section 3(32) of ERISA.

**1979**
AO/ Date/ Reference	Recipient	Description of Request
1980-27A 11/30/1979 3(32) 4(b)(1)	Kevin McGarvey Director, Transport Workers Union NYC Transit Authority MABSTOA Health Benefit Trust 1995 Broadway 12th Floor New York, NY 10023	Whether the Transport Workers Union of America (TWU) -New York City Transit Authority (NYCTA) ¬Manhattan and Bronx Surface Transit Operating Authority (MABSTOA) Health Benefit Trust (the Plan) is a "governmental plan," within the meaning of section 3(32) of the Employee Retirement Income Security Act of 1974 (ERISA).