Coverage

Provider of advertising and public relations services is not a professional individual for purposes of the Professional Service Employer plan exemption.

Plan is not exempt from coverage under Title IV because of Canadian participants.

Fully insured plans are required to pay premiums.

A plan maintained by a company under contract to provide services for a Federal agency does not meet the Governmental plan coverage exemption.

Plan does not meet the Professional Service Employer plan exemption. Plan is covered under Title IV because number of active participants exceeds 25.

Professional service employer plans and individual account plans are excluded from coverage.

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

A fully insured plan is covered under Title IV and must pay premiums to PBGC.

Individual account plan is exempt from coverage.

Plan meets the Church plan coverage exemption.