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Governmental plan

  • 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 78-26

    Plan maintained by a Council created by a state statute meets the Governmental plan coverage exemption.

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