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Definition of Governmental Plan.


Guest Bill Murhammer
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Guest Bill Murhammer

I am looking for a definition of a Governmental Plan. How does one determine whether your Insurance Benefit programs qualify as a governmental plan.?

I work with a local Commission in Louisiana that is considered to be a component part of Louisanan State Government. This commission offers Health,Accidental Death and Life insurance benefits to its employees. The employees do pay a portion of these benefits through payroll deduction.

These insurance benefits are provided by National Insurance Carriers. Although during fiscal year 99 (11/01/98 - 10/31/99) the Commissions Health Insurance Program was Self Insured with an Insurance Agency providing administration of the Health Benefits.

I am trying to determine whether this commission is required to file form 5500 for these insurance benefits. The 5500 instructions indicate that Governmental Plans are exempted from reporting requirements. However there is no defintion of Governmental Plan in the instructions.

Any quidance reagrding this matter is be appreciated.

Thanks

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The statute you want to look at is ERISA section 3(32), codified at 29 USC 1002(32). In general, if a governmental entity makes contributions to a plan, the status of the plan as a governmental plan depends on whether the individuals it covers are governmental employees, rather than who administers it.

Employee benefits legal resource site

The opinions of my postings are my own and do not necessarily represent my law firm's position, strategies, or opinions. The contents of my postings are offered for informational purposes only and should not be construed as legal advice. A visit to this board or an exchange of information through this board does not create an attorney-client relationship. You should consult directly with an attorney for individual advice regarding your particular situation. I am not your lawyer under any circumstances.

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