ERISA rules re: diversification of qualified employer real property held by a plan. 407(d)(4)(A) says a "substantial" number of the parcels which are geographically diverse. I thought the rule was three (3) or more parcels that were geographically diverse? Am i right? Was this contained in a DOL guidance letter or the like?

where can i get a copy of dol advisory 77-1 online?

thanks.

(and of course . . . time is of the essence!)

The PWBA has online advisory opinions back to 1992: http://www.dol.gov/dol/pwba/public/program...ams/ori/ori.htm

If you go here, you can request other info from the PWBA: http://www.dol.gov/dol/pwba/public/pubs/ho...tob/howtobt.htm