Coverage

Title IV does not cover deposits made into a Keogh Trust.

Plan does not meet Title IV coverage exemption since activities covered by the plan were off-reservation commercial activities carried on for profit.

A plan with a participant who is the sole stockholder meets the Substantial Owner exemption from plan coverage under Title IV.

Church plan status is determined by the IRS, must get an IRS ruling on church plan status.

Funds contributed to a plan whether paid directly by the local union maintaining it or indirectly through deductions from membership dues are employer contributions and the plan is covered under Title IV

A retirement arrangement is not covered plan under Title IV because it is not tax qualified.

Plan maintained by a Council created by a state statute meets the Governmental plan coverage exemption.

Profit sharing plan is an Individual account plan which is exempt from coverage under Title IV.

Licensed veterinarians are “licensed practitioners of the healing arts” for purposes of the Professional Service Employer plan exemption.

Plan is not an Individual account plan because it does not provide for individual accounts for each participant. Plan is covered under Title IV.