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Governmental plan

  • 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 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 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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