"This responds to your request for an advisory opinion concerning the status of the Employes' Retirement System of the City of Milwaukee (Plan) as a governmental plan within the meaning of section 3(32) of Title I of the Employee Retirement Income Security Act of 1974 (ERISA). You ask whether that governmental plan status would be adversely affected if the Plan implements a city charter ordinance that provides for continued accrual of benefits by certain former governmental employees whose employment has been transferred to a private enterprise as part of an arrangement regarding operation of the Milwaukee Metropolitan Sewerage District."  MORE >>