Does a VEBA for a public school teachers' association come under the heading of a government plan?

[katieinny]

The teachers' association wants to know if they need to file a 5500 for their VEBA. Since it's a public school, I'm thinking that they meet the government plan exemption for filing 5500s. Can anyone point me to a site that will help to determine what meets the criteria for "government plan?"

[Kirk Maldonado]

You might want to look at Advisory Opinion 2004-01A to see if it is helpful.

[katieinny]

Thank you for pointing me in the right direction. I think that Advisory Opinion is exactly what I was looking for.