"In order for an Indian tribal plan to be exempt as a governmental plan, substantially all of the participants in the plan must be employees who perform services that are [1] essential government functions and [2] not in the performance of commercial activities. Because the tax and fiduciary/labor law rules are significantly different for retirement plans of ITGs and their commercial activities, it makes sense to segregate, design, and administer a tribe's 'governmental plans' apart from the retirement plans covering employees in its commercial activities."  MORE >>