Definition of entities that qualify as "governmental plan" s

[Guest Bill Murhammer]

I am looking for guidance regarding Governmental Welfare Benefit Plans. In particular I would appreciate any reference which define the term governmental plan. I am trying to determine whether my client qualifies for the exemptions afforded governmental plans.

This entity currently has a 457 plan as well as health, life, accidental death and disability insurance coverage. This entity participates in the Louisiana state parochial retirement program.

This entity is a Commission that was created under the authority of Louisiana Revised Statute (R.S.) 33:1324. The Commission is defined in its annual audit report as follows.

"The commission is considered a component unit of the State of Louisiana, because the state exercises oversight responsibility and has accountability for fiscal matters."

In short I want to determine whether this Commission is exempt from filing form 5500 for Welfare Benefit Plans.

The commission does file form 5500 for its Sec. 125(g) Flexible Benefits Plan. But has never filed a 5500 for its Welfare Benefit Plan(s).

Any help with this matter will be greatly appreciated by me.

Thanks