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  1. 26 U.S. Code ยง 414 - Definitions and special rules: (d) Governmental plan For purposes of this part, the term governmental plan means a plan established and 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 any of the foregoing. The term 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 ***and*** (emphasis mine) any plan of an international organization which is exempt from taxation by reason of the International Organizations Immunities Act (59 Stat. 669). The term governmental plan includes a plan which is established and maintained by an Indian tribal government (as defined in section 7701(a)(40)), a subdivision of an Indian tribal government (determined in accordance with section 7871(d)), or an agency or instrumentality of either, and all of the participants of which are employees of such entity substantially all of whose services as such an employee are in the performance of essential governmental functions but not in the performance of commercial activities (whether or not an essential government function). 1) Sorry naive question....How can one determine whether their plan is a governmental plan? Is there some form to search to find out? 2) How does one determine if plan falls under the railroad act or international organizations act? I am confused by the lack of punctuation in this statement. "and any plan of an international organization which is exempt from taxation by reason of the International Organizations Immunities Act (59 Stat. 669). " 3) Does this section intend that this alone (international organization immunities act) qualifies the plan as a governmental plan? 4)Or does it mean they have to be a plan which the railroad act of 1935/1937 applies AND any plan of an international organization. Not either or? Employer paying into said plan is not governmental, under any of these provisions, does that affect anything? (Other than Collective bargaining agreement with union) Pension is: 401(a) and 501(a) tax Taft Hartley qualified defined benefit pension plan (multiemployer) "Trust Agreement is intended to be tax exempt under Sections 401(a) and 501(a) of the Internal revenue Code, and the contributions are intended to be tax deductible by the Employers under section 404(a) of the Internal Revenue Code."
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