U.S. Department of Labor
ERISA Fiduciary Advisor
Generally, a governmental plan means a plan established or maintained for its employees by the Government of the United States, by the government of any state or political subdivision thereof, or by any agency or instrumentality of the foregoing. A governmental plan also includes any plan to which the Railroad Retirement Act of 1935 or 1937 applies and which is financed by contributions required under that Act. It also includes any plan of an international organization which is exempted from taxation under the International Organizations Immunities Act.
Generally, a church plan means a plan established or maintained for its employees (or their beneficiaries) by a church or by a convention or association of churches which is exempted from tax under section 501 of the Internal Revenue Code of 1986.
Is your plan a governmental or church plan?
