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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**2004**
AO/ Date/ Reference	Recipient	Description of Request
2004-11A 12/30/2004 3(33)	Lauren B. Licastro, Esq. Morgan, Lewis & Bockius, LLP One Oxford Centre Pittsburgh, Pennsylvania 15219-6401	Whether the Pittsburgh Mercy Health System Cash Accumulation Plan, the Pittsburgh Mercy Health System 401(k) Savings Plan, and the Mercy Life Center Corporation Pension Plan are "church plans" within the meaning of section 3(33) of ERISA, that are excluded from Title I coverage by ERISA section 4(b)(2).
2004-10A 12/30/2004 3(1)	Richard Brickson May Department Stores Company Office of Legal Counsel 611 Olive Street, Suite 1750 St. Louis, MO 63101	Whether the May Department Store Company’s vacation pay program is an "employee welfare benefit Plan "within the meaning of section 3(1) of ERISA.
2004-09A 12/03/2004 4975(c )	Thomas G. Schendt, Esq. Alston & Bird LLP 601 Pennsylvania Avenue, N.W. North Building, 10th Floor Washington, DC 20004-2601	Concerning the application of the prohibited transaction provisions under section 4975(c) of the IRC, to certain contributions to health savings accounts.
2004-08A 07/02/2004 3(1)	Mr. Barry V. Frederick Wiggins Childs Quinn & Pantazis 301 19th Street North Birmingham, AL 35203	Whether the Denny's, Inc. Vacation Pay Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA.
2004-07A 07/01/2004 412	William A. Mrozowski President and Chief Executive Officer First Commonwealth Trust Company 614 Philadelphia Street Indiana, PA 15701-0400	Non-depository, state chartered trust company that is a wholly-owned subsidiary of a bank holding company and is subject to regular examination and supervision by the Federal Reserve System, is exempt from certain bonding requirements in section 412 of ERISA.
2004-06A 06/21/2004 3(1)	Ms. Lisa Belenky Lewis & Feinberg, P.C. 436 14th Street, Suite 1505 Oakland, California 94612-2703	Whether a program established by SEIU Local 616 to provide a small monetary payment to beneficiaries of deceased members is a "remembrance fund" within the meaning of 29 C.F.R. § 2510.3-1(g), and, therefore, exempt from coverage under Title I of ERISA.
2004-05A 05/24/2004 406(a)(1)(D), 406(b)(1) 406(b)(2)	Mr. William R. Charyk Arent Fox Kintner Plotkin & Kahn, PLLC 1050 Connecticut Avenue, NW Washington, DC 20036-5339	Whether the execution of a securities transaction between a plan and party in interest through an alternative trading system constitutes a prohibited transaction under ERISA.
2004-04A 05/20/2004 407(d)(3) 407(d)(9)	Steven J. Sacher Kilpatrick Stockton LLP 607 14th Street, NW, Suite 900 Washington, DC 20005-2018	Whether an amendment of defined benefit plan reducing future benefit accruals will affect the grandfathered status under OBRA '87 of a floor offset arrangement of which the defined benefit plan is a part with a stock bonus plan.
2004-03A 04/30/2004 3(1) 3(3)	David F. Thompson, Esq. 1051 Valley Road Lake Forest, IL 60045	Whether the International Brotherhood of Electrical Workers Local No. 150 Holiday and Vacation Fund is an "employee benefit plan" within the meaning of section 3(3) of ERISA.
2004-02A 02/17/2004 206(d)(3)	Terry-Lynne Lastovich Dorsey & Whitney LLP 50 South Sixth Street, Suite 1500 Minneapolis, MN 55402-1498	Whether a domestic relations order that changes a prior assignment of benefits to an alternate payee to reduce the amount assigned to the alternate payee may be a qualified domestic relations order within the meaning of section 206(d)(3) of ERISA.