Coverage

Tribal plan meets the Governmental plan coverage exemption.

Once a plan is determined to be qualified by IRS, it is qualified for purposes of Title IV until qualification is revoked.

Plan covered by Railroad Retirement Act financed by contributions required under the Act is not covered by title IV.

Optician is not a professional individual for purposes of the Professional Service Employer plan exemption.

Church plan status is determined by the IRS, must get an IRS ruling on church plan status.

A plan maintained by a clinical psychologist whose company provides marital and family counseling is a professional service employer plan.

Conversion from a covered plan to an individual account plan is a termination.

Plan does not meet the Governmental plan exemption from coverage.

Plan does not meet the Governmental plan exemption from coverage.

Advises that defined contribution plans which defined benefit features may be subject to coverage.