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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**1979**
AO/ Date/ Reference	Recipient	Description of Request
1979-26 05/02/1979 408(b)(3) 408(b)(8)	George L. Powell, Esq. The Prudential Insurance Company of America Prudential Plaza Newark, NJ 07101	Whether the acquisition of contractual interests in the general account or in one or more pooled separate accounts of the Prudential Insurance Company of America by an employee benefit plan in relation to which the Company is a party in interest at the direction of a plan participant or a plan fiduciary other than the Company or its affiliates is a prohibited transaction under ERISA, provided the Company receives no more reasonable compensation.
1979-25 04/30/1979 406	Mr. Donald A. Mauch Executive Director and Secretary Co-operative Banks Employees' Retirement Association 225 Franklin Street Boston, Massachusetts 02110	Whether the investment of funds of the Co-operative Banks Employees' Retirement Program in term deposit certificates issued by Massachusetts co-operative banks (all of which participate in the Program) violates section 406 of ERISA.
1979-24 04/12/1979 3(2)	Mr. Kenneth L. Maher Williams & Brooke, P.C. One Financial Plaza Hartford, Connecticut 06103	Whether payments by the Mechanics Savings Bank to help compensate retirees for cost-of-living increases constitute an employee pension benefit plan within the meaning of ERISA section 3(2).
1979-23 03/26/1979 3(14) 406 407(d)(5) 408(e)	Mr. Edward V. Mills, Jr. Dunne, Phelps & Mills 601 California Street San Francisco, California 94108	Whether the proposed sale of common stock of the California Casualty and Life Insurance Company by the California Casualty Management Company Savings Investment Plan to the California Casualty Management Company would be prohibited by section 406 of ERISA, or if it is exempted by the provisions of section 408(e) of ERISA.
1979-22 03/26/1979 3(1) 3(4) 3(5)	Mr. Charles Beebe President V.I.B.A. Insurance Administrators, Inc. 409 Alberto Way, Suite C Los Gatos, California 95030	Whether the V.I.B.A. Trust constitutes an employee welfare benefit plan within the meaning of section 3(1) of ERISA.
1979-21A 03/16/1979 3(1) 3(4) 3(5) 3(7)	Mr. Michael B. Himmel Special Attorney U.S. Department of Justice Newark, New Jersey 07102	Whether Teamsters Local 945 is an "employee organization" in terms of coverage of its severance and welfare funds under ERISA and its predecessor, the Welfare and Pension Plans Disclosure Act.
1979-20 03/19/1979 3(1) 3(2)	Mr. Anthony A. Lenza 1058 Forest Avenue Staten Island, New York	Whether a proposed incentive compensation plan is an employee benefit plan within the meaning of ERISA section 3(3), as further defined by ERISA sections 3(1) and 3(2), and thus is covered by ERISA title I.
1979-19 03/15/1979 3(1) 3(2)	Mr. James Olds, Jr. Olds, Olds & Lynett Co. L.P.A. 906 Centran Building Akron, Ohio 44308	Whether the Goodyear Relief Association’s supplemental medical benefits program constitutes an employee welfare benefit plan within the meaning of section 3(1) of ERISA.
1979-18 03/14/1979 3(1) 3(2)	Mr. P. H. McCarthy, Jr. McCarthy, Johnson, Miller & Shepard 605 Market Street, Suite 1300 San Francisco, CA 94105	Whether the Operating Engineers Local Union No. 3’s vacation and holiday pay plan is an employee welfare benefit plan within the meaning of ERISA section 3(1).
1979-17 03/12/1979 3(1)	Mr. P. H. McCarthy, Jr. McCarthy, Johnson & Miller 605 Market Street, Suite 1300 San Francisco, California 94105	Whether the Operating Engineers and Participating Employers Pre-Apprentice, Apprentice and Journeymen Affirmative Action Training Fund’s operation in compliance with a consent decree constitutes an employee welfare benefit plan under ERISA and whether it is exempt from applicable reporting and disclosure requirements.