Coverage

To be excluded from coverage, all employees covered by the plan must be public employees and the political subdivision must be the plan sponsor.

“Licensed” or “registered” engineers are “public” engineers under ERISA 4021(c)(2)(B) and the plan is exempt under the Professional Service Employer plan exemption.

Plan has not met conditions for coverage since ERISA enacted; Title IV doesn’t apply to the termination of the plan.

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

A plan without a written plan document is not a qualified plan and is excluded from coverage.

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

A trust under a plan must be "created or organized" in the "United States" and be "maintained at all times as a

Physician-secretary is a Professional Service Employer plan exempt from Title IV coverage.

Employer is an association of medical doctors, principal business is administrative in nature. Plan does not meet the Professional Service Employer plan exemption.

Tax qualified defined benefit plans are generally covered under Title IV.