Governmental plan
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Opinion Letter 81-40
Plan does not meet the Governmental plan coverage exemption.
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Opinion Letter 79-06
Plan of an entity chartered by the US Congress does not meet the Governmental plan coverage exemption.
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Opinion Letter 77-152
Plan of municipal corporation designated by constitution as political subdivision of state and having taxing power is a Governmental plan exempt under ERISA 4021(b)(2).
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Opinion Letter 96-02
Plan does not meet the Governmental plan exemption from coverage.
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Opinion Letter 78-26
Plan maintained by a Council created by a state statute meets the Governmental plan coverage exemption.