Coverage

Plan meets the Governmental plan coverage exemption.

Plan meets the Nonresident Alien plan coverage exemption. All plan participants and records regarding plan located in Hong Kong.

Participation in a plan maintained by more than one employer, some of which are not governmental entities, precludes the application of the Governmental plan exemption.

Plans that are tax-qualified under IRC 401(a) are covered by Title IV. Plans funded by flexible annuity policies may or may not be designed to achieve a defined benefit objective.

A plan maintained by an actuary with the principal business the performance of actuarial services is a professional service employer plan.

Plan maintained pursuant to a contract with a federal agency is a Governmental plan exempt from Title IV coverage.

Individual account plan is exempt from coverage.

The only participant entitled to be credited with service or receive a benefit under the plan has continuously fallen within the definition of a "substantial owner.”

Forester is not a professional individual for purposes of the Professional Service Employer plan exemption.

Plan is an Individual account plan and is not a covered plan under Title IV.