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Text of DOL Advisory Opinion 2001-08A: Plan Sponsored by Water District Is Govermental Plan Under ERISA
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
[Official Guidance] Aug. 27, 2001 "The SWS [water district] and SSSD [sewer district] were created pursuant to state statutes, are governed by the SWS Board and SSSD Commission which are comprised of publicly elected officials, exercise governmental powers, and the property and revenues of the SWS and SSSD are exempt from federal and state taxes. The SWS Board and SSSD Commission established the Plans by resolution and control the operation and administration of the Plans." MORE >> |
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