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

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**1975**
AO/ Date/ Reference	Recipient	Description of Request
1975-144 03/28/1975 3(1) 3(2)	Anonymous	Whether the provision of deduction check-offs by an employing railroad for workers’ insurance premiums constitutes an employee benefit plan under ERISA.
1975-143 10/30/1975 514	Anonymous	Whether state law governing employee welfare trust funds is preempted by ERISA.
1975-141 10/21/1975	Anonymous	Requests a determination as to the fair market value of the common stock of a corporation for purposes of sections 3(18) and 408(e) of ERISA.
1975-14 09/30/1975 401 3(2)	Anonymous	Responsibilities of custodians or trustees of individual retirement accounts established under section 408(a) of the Internal Revenue Code of 1954 (Code) under Title I of ERISA.
1975-138 05/29/1975	Anonymous	Whether ERISA permits negotiations with the union to reduce benefits of a defined benefit and defined contribution pension plan under which the benefits are based upon actuarial advice as to the amount that can be supported by the rate of contributions, and the collective bargaining agreement provides that, if the rate of contributions for any reason fails to support the benefits, negotiation may be undertaken to adjust either benefits and/or contributions up or down.
1975-137 05/13/1975 3(14) 404 406 414	Anonymous	Whether it would constitute a breach of a fiduciary duty or a prohibited transaction under ERISA for the trustees of an employee benefit plan covered by ERISA to permit a close relative of one of the trustees to work for the fund as a claims representative.
1975-136 12/31/1975 3(32) 4(b)(3)	Anonymous	Whether a loan made by the Teachers' Pension Fund to the City is subject to the provisions of ERISA.
1975-133 10/15/1975 514	Anonymous	Whether the venue for a case brought under ERISA can be properly laid in the district of the plaintiff’s residence, when the case involves federal jurisdiction under ERISA and an amended complaint attempts to establish jurisdiction based on diversity of citizenship.
1975-131 10/06/1975	Anonymous	Whether, to what extent, and under what circumstances delinquency of employer contributions may involve a multi-employer plan or plan fiduciaries in prohibited extensions of credit, and whether the Secretary of Labor has enforcement power with respect to welfare plans
1975-129 06/26/1975 514	Anonymous	Whether ERISA preempts state reporting requirements for periods before January 1, 1975.