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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**1975**
AO/ Date/ Reference	Recipient	Description of Request
1975-22 07/18/1975 4(b) 514	Anonymous	Whether Prepaid Health Care Act [statute] has been preempted by ERISA and, if so, the extent of such preemption.
1975-21 03/04/1975 3(14) 406 414	Anonymous	Whether section 408(c) provides an exemption from section 406's prohibited transaction rules for such fiduciaries, in light of IRS Technical Information Release (TIR 1329) aligning with ERISA's provisions.
1975-20 01/21/1975	Anonymous	Applicability of ERISA to an employee welfare benefit plan maintained in Puerto Rico.
1975-19 10/10/1975 3(3)	Anonymous	Whether a plan trustee must be bonded if he is the sole plan participant and whether, if there are two participants in the plan and one is the trustee but can exercise control of the account’s assets, either or both must be bonded.
1975-18 02/15/1975	Anonymous	Request for an exemption from the definition of “employee” for fulltime student employees under ERISA.
1975-17 12/17/1975 3(2)	Anonymous	Whether the Secretary of Labor has the authority under ERISA to grant a three- or four-year delay in the application of minimum participation standards for pension plans, specifically regarding the inclusion of employees with one year of service.
1975-16 11/13/1975 3(2)	Anonymous	Whether a frozen profit sharing trust constitutes an “employee pension benefit plan” or “pension plan” under section 3(2).
1975-147 11/04/1975 3(14)	Metropolitan Life Insurance Company One Madison Avenue New York, New York 10010 Attention: Gerard J. Talbot, Esq. Vice President, Tax Counsel	Whether Metropolitan Life Insurance Company, to which the May Department Stores Company Employees Retirement plan has transferred substantially all its assets, and the partnership into which Metropolitan has entered with Shopping Centers to acquire, develop, operate, and manage real property in Los Angeles are parties in interest with respect to May’s plan.
1975-146 02/02/1975 403(b)	Anonymous	Whether an association, although not technically an insurance company, may be deemed to be an insurance company for the purposes of section 403(b) of ERISA.
1975-145 10/14/1975 414	Anonymous	Whether successor trustees of a plan who are so designated after July 1, 1974, may receive compensation for service rendered as trustees to the plan.