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
1975-117 05/06/1975 412	Anonymous	What is the minimum number of employees under a profit sharing plan before fiduciaries are required to be bonded under the provisions ERISA.
1975-111 09/26/1975 407	Anonymous	Whether certain parcels of real property owned by the defined benefit plans sponsored by an employer constitute "qualifying employer real property" under section 407(d)(4) of ERISA.
1975-108 03/05/1975	Anonymous	Whether loans from a pension plan to employees of the employer who established the plan are prohibited under ERISA.
1975-106 02/25/1975	Anonymous	Whether the rendering of mere advice by a broker-dealer to a plan makes the broker-dealer an investment adviser or a person exercising discretionary authority or control over plan assets.
1975-105 11/20/1975 406	anonymous	Legality of a proposed loan by a plan to a physician employee shareholder who is also a participant, party in interest, and trustee of the plan under ERISA.
1975-103 10/22/1975 406	Anonymous	Whether a proposed transaction between a Savings and Loan Association and the Pension Trust of Southern California would violate section 406 of ERISA.
1975-101 10/04/1975	Anonymous	Whether section 208 of ERISA applies to a corporate merger in which the pension plans were not being merged.
1975-100 06/06/1975 406 407	Anonymous	Whether a proposed exchange of certificates representing [company] stock between [company], on the one hand, and the Hourly and Salaried Plans on the other, pursuant to a reincorporation of [company] under the (State #2) law, would be considered to be an acquisition of employer stock by the Plans under section 407(a)(2) of ERISA.
1975-10 06/27/1975 3(1) 3(2)	Anonymous	Whether a specimen non-qualified employee stock purchase plan is either an "employee pension benefit plan" or "pension plan" as defined in section 3(2) of ERISA or an "employee welfare benefit plan" or a "welfare plan" as defined in section 3(1) of that Act.
1975-09 06/24/1975 3(2)	Anonymous	Whether a union's monthly bond purchases for its office secretary constitute a pension plan under ERISA, where the bonds become the employee’s property immediately and may be used at any time.