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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**1977**
AO/ Date/ Reference	Recipient	Description of Request
1977-89 08/18/1977 3(1)	Unknown	Whether an affirmative action fund is subject to ERISA.
1977-88a 11/28/1977 3(1) 3(3)	Mr. Wm. Tracey Shaw Edmunds, Williams, Robertson, Sackett, Baldwin & Graves P.O. Box 958 Lynchburg, Virginia 24505	Whether an employee stock purchase plan is an employee benefit plan within the mean of section 3(3) of Title I of ERISA and is thereby covered under Title I.
1977-87a 11/28/1977	William Schupp Director Industrial Relations Ingersoll Products Division Borg-Warner Corporation 1000 W. 120th Street Chicago, Illinois 60643	Whether a non-contributory pension plan is “a plan maintained on January 1, 1974 pursuant to a collective bargaining agreement” that is still in effect.
1977-86a 11/25/1977	Bernard D. Atwood Haight, Gardner, Poor & Havens One State Street Plaza New York, New York 10004	Whether a pension plan created and maintained in Norway primarily for non-resident aliens is covered under Title I of ERISA.
1977-85 11/10/1977 3(2)	Unknown	Whether a company’s employee stock ownership plan and trust is covered under ERISA.
1977-84 11/07/1977 412	James F. Precht International Vice President International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths, Forgers & Helpers P.O. Box 7115 3625A Atlantic Avenue Long Beach, California 90807	Whether a vacation plan requires more than a nominal amount of insurance.
1977-83 11/07/1977 3(14)	Unknown	Whether a savings and loan association would be a party in interest within the meaning of section 3(14) of ERISA.
1977-82a 10/14/1977	Mr. William Schupp Director, Industrial Relations Ingersoll Product Division Borg-Warner Corporation 1000 West 120th Street Chicago, Illinois 60643	Whether a pension plan is “a plan maintained on January 1, 1974 pursuant to a collective bargaining agreement” which is still in effect.
1977-81a 10/03/1977	Theodore R. Groom, Esq. Groom and Nordberg 1775 Pennsylvania Avenue, NW Washington, DC 20006	Whether the Equitable Life Assurance Society of the United States, as managing fiduciary and investment manager of the Central States, Southeast and Southwest Areas Pension fund, is in accordance with its fiduciary duties under ERISA if it values the outstanding real estate mortgage loans held by the fund for which Equitable is the investment manager on the basis of the remaining balance of the loan.
1977-79/80A 10/03/1977 404(a)(1)	Paul S. Berger, Esq. Arnold & Porter 1229 Nineteenth Street, NW Washington, DC 20036	Whether the Equitable Life Assurance Society of the United States and Victor Palmieri and Co. Inc., as investment managers for the real estate-related assets of the Central States, Southeast and Southwest Areas Pension Fund, will satisfy their responsibilities and duties under ERISA with respect to breaches of fiduciary responsibilities by Fund fiduciaries prior to Equitable and VPCO’s appointments as Fund fiduciaries if they keep their records open for inspection by DOL and IRS representatives, if they provide requested materials to Fund trustees, and if they respond to questions by government representatives.