Coverage

A plan did not properly terminate and does not fit the exemption from Title IV coverage for plans that do not provide for employer contributions.

A plan sponsored by a political subdivision that has taxing power is excluded from coverage.

Employer’s principal business is the installation of cathodic protection systems, employer is not a Professional Service Employer and plan is covered under Title IV.

Management consultant is not a professional individual for purposes of the Professional Service Employer plan coverage exemption.

A plan maintained by a union and funded only by contributions from union members is not covered under Title IV

State licensed planner whose company provides consulting services to assist municipal planning boards with development plans, land use studies and housing surveys is a Professional Service Employer and plan is exempt from Title IV coverage.

Addresses the individual account plan coverage exemption.

A tax qualified defined benefit plan is covered.

A plan with one participant who is a substantial owner is not covered.

Plan meets the Governmental plan coverage exemption.