2 pages. Excerpt: "A plan established before June 14, 2004, that does not satisfy the requirements of [Rev. Rul. 2004-57] solely as a result of being established and maintained by a labor organization instead of being established and maintained by an eligible governmental employer may nonetheless be treated as established and maintained by an eligible governmental employer if ... [the] eligible employer as defined under § 457(e)(1)(A) adopts the plan, or ..."