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Governmental Plan
Practical Law Glossary Item 5-502-9996 (Approx. 2 pages)
Glossary
Governmental Plan
An employee benefit plan established or maintained for its employees by:
- The US government.
- Any state government.
- Any political subdivision of any state government.
- Any agency or instrumentality of the US government, any state government or any political subdivision of any state government.
A governmental plan also includes:
- Certain plans providing benefits to employees in the railroad industry.
- Plans of certain tax-exempt international organizations.
- Certain plans that both:
- are established and maintained by a Native American tribal government, a subdivision of a Native American tribal government or an agency or instrumentality of either a Native American tribal government or one of its subdivisions; and
- require that participants be employees performing essential government functions.