Coverage

Government contractors are not excluded from PBGC coverage.

Plan meets the Governmental plan coverage exemption.

A plan that in practice met the criteria for tax qualification for five years prior to its termination date was covered under Title IV at plan termination.

Profit sharing plans are excluded from coverage under Title IV.

Welfare plans are not covered under Title IV.

Embalmer and funeral director is not a professional individual for purposes of the Professional Service Employer plan exemption.

Licensed clinical laboratory bio-analyst is a professional individual for purposes of the Professional Service Employer plan exemption.

Addresses the Professional Service Employer plan and Substantial Owner plan coverage exemptions.

Plan meets the Governmental plan coverage exemption.

Artist-designer is not a professional individual for purposes of the Professional Service Employer plan exemption.