Coverage

Plan is a Governmental plan; water authority created by statute; board appt by town's council, funded by water assessments, fund pays for plan including deficits upon termination, participants are water authority's employees

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

Plan of Canadian company with mostly Canadian participants is not covered under Title IV.

Plan must be communicated to eligible participants to be tax qualified and a Title IV covered plan.

Employer providing consulting services in bio-mechanics, forensic physics, traffic reconstruction, injury analysis, and automotive and traffic safety is a Professional Services Employer and is exempt under Title IV.

Plan is a pay as you go plan. Plan is not tax qualified and thus is not covered under Title IV.

Plan is not an Individual account. Plan is not exempt from Title IV coverage.

Plan meets the Governmental plan coverage exemption.

Licensed veterinarians are “licensed practitioners of the healing arts” for purposes of the Professional Service Employer plan exemption.

Plans maintained by instrumentalities of the Federal government are exempt from coverage under the Governmental plan coverage exemption.