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Tribal plan

Opinion Letter 81-03

Pension Benefit Guaranty Corporation 81-3 March 4, 1981 RE FERENCE: 402 1(b)(2) Plans Covered. Government Plans OP INION: This is in r esponse to your inqui ry as to whether the above-referenced pension plan (the "Plan") is subject t o theprovisions of Tit le IV of the Employee Retirement Income Security Act of 1974 (the "A ct"). We have concluded that the P lan is not subject to the provisions of that Title.

Opinion Letter 89-09

Pension Benefit Guaranty Corporation 89-9 November 28, 1989 RE FERENCE: [*1] 4021 Plans Covered402 1(b) Plans Covered. Exclusions from Coverage. OP INION: I write in res ponse to your request for the opinion of the Pension B enefit Guaranty Corporation ("PBGC") as towhether the Amended Pensi on Plan for Employees of * * * * * Com pany, a defined benefit plan maintained by the * ** * * Indian Community of t he * * * * * Reservation in * * * * *, is covered by Title IV of the Employee Retirement Income Security Act of 1974 ("ER ISA").

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