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[Official Guidance]

6/15/2000: Text of DOL Advisory Opinion 2000-07A: 'Government Plan' Status for Union-Run Plan for Ohio Civil Servants (Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL])
"It is the view of the Department of Labor ... that the term governmental plan as defined in ERISA section 3(32) is not limited to plans established by the unilateral action of employers which are governmental agencies ... [but also includes] plans established or maintained pursuant to a collective bargaining agreement between a governmental entity and a labor union where such plans are funded by, and cover only employees of, governmental entities."
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