Coverage

Canadian participants are covered.

Pharmacist is a professional individual for purposes of the Professional Service Employer plan exemption.

Pharmacist is a professional individual for purposes of the Professional Service Employer plan exemption.

Plan continues to be covered under Title IV because IRS has not determined the plan is disqualified.

Plan of transit system acquired by county is excluded from coverage.

Plan of an employer located in Canada that is a division of a company incorporated in the US is a foreign plan and is not covered under Title IV.

Economist is a professional individual for purposes of the Professional Service Employer plan coverage exemption.

PBGC could not determine that an employer engaged in services different than those specified in 4021(c) was a professional service employer.

Defined contribution plans are not covered plans under Title IV.

Individual account plan is exempt from coverage