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

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**1975**
AO/ Date/ Reference	Recipient	Description of Request
1975-48 12/23/1975 401 4(b)	Anonymous	Whether the Company’s unfunded non-qualified retirement benefit program (Pension System) is covered under ERISA.
1975-47 12/14/1975 4(b)	Anonymous	Whether the Union Local Accident and Death Benefit Fund (Fund) is exempt from ERISA.
1975-46 11/10/1975 4(b)	Anonymous	Whether the jurisdictional standard of the Labor Management Relations Act (LMRA) will be used to determine if an employer is "engaged in commerce or in an industry affecting commerce" under ERISA and therefore whether the employer’s would be exempt from ERISA coverage.
1975-44 07/21/1975 4(b)	Anonymous	How ERISA affects the pension plan of a not-for-profit school.
1975-41 07/01/1975 4(b)	Anonymous	Inquiry regarding the status of non-profit organizations under ERISA.
1975-40 04/17/1975 3(3) 4(b)	Anonymous	Whether a plan that provides retirement income for independent contractors of a hospital is a pension plan within the meaning of ERISA.
1975-39 03/10/1975 4(b)	Anonymous	Whether the non-qualified pension plan created under the agreement between [city] and Local No. [number] is subject to the funding requirements of Part 3 of Title I of the ERISA.
1975-37 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether a pension plan for employees of a wholly owned instrumentality of the state that is exempt from Federal income tax is a governmental plan and therefore exempt from coverage under section 4(b)(1).
1975-36 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the pension plan of the Fire Protection District is covered under the provisions of ERISA and therefore is exempt from coverage.
1975-35 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the Employees Retirement Program (Plan) established by the Housing Authority qualifies as a "governmental plan" under ERISA and is therefore exempt from coverage.