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Governmental plan
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Opinion Letter 81-37
Plan meets the Governmental plan coverage exemption.
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Opinion Letter 77-169
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.
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Opinion Letter 77-126
Plan maintained pursuant to a contract with a federal agency is a Governmental plan exempt from Title IV coverage.
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Opinion Letter 78-25
Plan is a Governmental plan; water authority created by statute; board appt by town's council, funded by water assessments, fund pays for plan including deficits upon termination, participants are water authority's employees
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Opinion Letter 81-23
Plan meets the Governmental plan coverage exemption.
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Opinion Letter 77-140
Plans maintained by instrumentalities of the Federal government are exempt from coverage under the Governmental plan coverage exemption.
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Opinion Letter 75-46
A plan sponsored by a political subdivision that has taxing power is excluded from coverage.
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Opinion Letter 81-31
Plan meets the Governmental plan coverage exemption.
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Opinion Letter 75-41
To be excluded from coverage, all employees covered by the plan must be public employees and the political subdivision must be the plan sponsor.
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Opinion Letter 75-45
Plan of transit system acquired by county is excluded from coverage.