Pub. L. 93-406, tit. I, subtit. A, sec. 4

coverage

EnactedYear: 1974Length: 196 wordsOfficial source
coverage Sec. 4. (a) Except as provided in subsection (b) and in sections 201, 301, and 401, this title shall apply to any employee benefit plan if it is established or maintained— (1) by any employer engaged in commerce or in any industry or activity affecting commerce; or (2) by any employee organization or organizations representing employees engaged in commerce or in any industry or activity affecting commerce; or (3) by both. (b) The provisions of this title shall not apply to any employee benefit plan if— 88 Stat. 840 (1) such plan is a governmental plan (as defined in section 3(32)); (2) such plan is a church plan (as defined in section 3(33)) with respect to which no election has been made under section 410(d) of the Internal Revenue Code of 1954; (3) such plan is maintained solely for the purpose of complying with applicable workmen’s compensation laws or unemployment compensation or disability insurance laws; (4) such plan is maintained outside of the United States primarily for the benefit of persons substantially all of whom are nonresident aliens; or (5) such plan is an excess benefit plan (as defined in section 3(36)) and is unfunded.
Pub. L. 93-406, tit. I, subtit. A, sec. 4: coverage | Justis AI