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

**1980**
AO/ Date/ Reference	Recipient	Description of Request
1980-01A 01/02/1980 407	Kenneth Foster, Esquire Ice Miller Donadio and Ryan 111 Monument Circle Indianapolis, Indiana 46204	Whether the Baldwin & Lyons, Inc. Employees’ Pension Plan (the Plan) is required to divest of employer securities by December 31, 1979, under section 407(a) (4) of the Employee Retirement Income Security Act of 1974 (ERISA) and the regulations thereunder issued by the Department of Labor (the Department).

**1979**
AO/ Date/ Reference	Recipient	Description of Request
1979-46 07/19/1979 3(1) 3(4) 3(5)	Mr. David C. Larsen Cades Schutte Fleming & Wright P.O. Box 939 Honolulu, HI 96803	Whether the Hawaii Prepaid Legal Plan is an employee welfare benefit plan within the meaning of section 3(1) of ERISA.
1979-45 07/18/1979 407(d)(5)	Mr. Paul F. McAlenney Day, Berry & Howard One Constitution Plaza Hartford, Connecticut 06103	Whether convertible debentures constitute "qualifying employer securities" within the meaning of section 407(d)(5) of the Employee Retirement Income Security Act of 1974 (ERISA).
1979-44 06/12/1979	Unknown	Whether a multiemployer pension plan must give credit to plan participants for purposes of vesting and benefit accrual for service with respect to which the participants' employer fails to make required contributions.
1979-42 07/05/1979 406 406(b)(1) 408(b)(2) 408(c )(2)	Mr. Peter Kaiser Law Offices of Thomas W. Gleason One State Street Plaza New York, New York 10004	Whether the NYSA-ILA Welfare Fund may continue to retain Walter Sullivan as its salaried Welfare Director even though he is also one of the Fund's trustees; whether the Fund can continue to reimburse the International Longshoreman’s Association for part of Mr. Sullivan’s salary as Welfare Director; and whether Mr. Sullivan can continue to receive payments from the Atlantic Coast District of the ILA for services rendered if those services do not interfere with his position as Welfare Director?
1979-41 06/29/1979 3(1) 3(5)	Mr. Thomas C. Blake Western Employers Security Trust 6300 Wilshire Boulevard Los Angeles, California 90048	Whether the Western Employers and Employees Security Trust is an employee welfare benefit plan within the meaning of section 3(1) of ERISA
1979-40 06/28/1979 3(2)	Mr. Robert J. Lowen International Organization of Masters, Mates & Pilots 39 Broadway New York, New York 10006	Whether the Masters, Mates & Pilots Health & Benefit Plan Severance Plan is a severance pay plan which is not deemed an employee pension benefit plan under section 3(2) of ERISA.
1979-39 06/12/1979 407(d)(3)	Unknown	Whether a savings and retirement supplement plan is an "eligible individual account plan" within the meaning of section 407(d)(3) of ERISA and that certain debentures purchased and held by the Plan are "marketable obligations" within the meaning of section 407(e) of the Act.
1979-38 06/21/1979 3(1) 3(32) 3(4) 4(b)(1)	Mr. Carl F. Freeman Special Agent in Charge Room 502 Federal Bureau of Investigation Federal Building 600 Federal Place Louisville, Kentucky	Whether the Louisville Police Officers' Sick and Death Benefit Fund, Inc. is an employee welfare benefit plan covered by Title I of ERISA or whether it qualifies as a governmental plan exempt from ERISA coverage.
1979-37a 06/13/1979 3(14)(G) 406	Mr. Ethan Lipsig Latham & Watkins 555 South Flower Street Los Angeles, California 90071	Whether certain corporations are "parties in interest" with respect to the Employees' Profit Sharing Plan of Utility Trailer Manufacturing Company and Affiliated Companies, making transactions such as loans of plan assets and purchases of customer notes prohibited transactions.