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Governmental plan

  • Opinion Letter 75-44

    A plan maintained by a public agency or political subdivision which has been taken over from a private business is excluded from coverage.

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  • Opinion Letter 76-95

    Employer created by state law is a political subdivision of state with authority to tax. Plan meets the Governmental plan exemption from coverage.

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  • Opinion Letter 80-01

    State liability with respect to private-sector plans to which employees contribute.

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  • Opinion Letter 81-13

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

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