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

**1975**
AO/ Date/ Reference	Recipient	Description of Request
1975-34 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the retirement plan established by the Board of Education of the Regional School District for its employees qualifies as a "governmental plan" under the ERISA and is therefore exempt from coverage.
1975-33 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the retirement plan for employees of the Public Library District qualifies as a "governmental plan" and therefore is exempt from ERISA coverage.
1975-32 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the hospitalization, health insurance, life insurance, and pension plans established by the District, a regional sewage authority created by special act of the General Assembly, qualify as "governmental plans" under ERISA and therefore are exempt from ERISA coverage.
1975-31 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the retirement plan established by the Irrigation District, a political subdivision of the State, qualifies as a "governmental plan" and therefore exempt from coverage under ERISA.
1975-30 12/31/1975 3(32) 4(b)(1)	Anonymous	Whether the retirement program established for employees of the Valley Authority, a political subdivision of the State, is a governmental plan and therefore exempt from coverage under the ERISA.
1975-29 10/20/1975 3(33)	Anonymous	Whether the pension plan of the Hebrew Institute is a church plan as defined by ERISA.
1975-28 10/17/1975 3(33)	Anonymous	Whether the Cemeteries Association of the Diocese Revised Pension Plan is covered under ERISA.
1975-27 07/21/1975 3(33)	Anonymous	Whether a pension plan for employees of a home for disadvantaged children operated under the auspices of the Church is covered by ERISA.
1975-25 02/13/1975 3(32)	Anonymous	Whether ERISA applies to a pension plan established by the City Fire Department for its employees, specifically regarding continued pension benefits in the event of a natural disaster.
1975-24 10/21/1975 3(21) 404 412	Anonymous	Whether a person who is both a trustee and a participant in an employee benefit plan should be considered to be a fiduciary with respect to the plan under section 404(c) of ERISA if such person is a trustee with respect to both his individual account and the individual accounts or other plan participants and beneficiaries.