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OCR: 4.104 Departnent of Labor Advisory Opinion 78-8A DEPARTMENT LABOR Pension and Welfare Benefit Programs Washington, D.C 20216 MAR 13 1978 OPINION 78-8 A Eugene 7 Rossides, Esq. 3{17} Rogers R Wells 401{b)(2) 1666 Street N.W. 408{c2 Washington, 20006 Re: College Retirenient Equities Fund Dear Mr Rossides: This in to your letter of November 17. 1976 in which you request on behalf of the College Retirement Euuities Fund CREF ruling that assets held by CREI 1T general" AC count to support obligatiors arising under variable annuity -100 tracts issued by CREF and soid pension plans are not assets of such plans, and therefore, that the individual members CREF Board of Trustees are not fiduciaries of such plans who wouid be subject to the requirements of the Employee Retire- ment Income Security Ac ...