Coverage

A plan maintained exclusively for substantial owners is exempt from coverage under Title IV.

Analytical chemistry is a professional individual for purposes of the Professional Service Employer plan exemption.

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).

Plan is not an individual account plan. Plan is not be exempt from Title IV coverage.

Plan does not meet the Governmental plan exemption from coverage.

Plan that is tax-qualified under IRC 401(a) is covered by Title IV.

River pilot is not a professional individual for purposes of the Professional Service Employer exemption.

Following a restructuring of three pension plans maintained by one company, each restructured plan remains a Title IV covered plan, each plan qualifies as a successor plan, and the plan sponsor would be liable to PBGC for any funding deficiency at termination.

Defined benefit plan was not terminated before enactment of ERISA and is covered by Title IV.

Individual account plan is exempt from coverage under Title IV.