governmental plan

Under ERISA, an employee benefit plan established or maintained for its employees by the federal government, state or local governments, or their agencies or instrumentalities. 29 USCA § 1002(32).

• If a collective-bargaining agreement between a labor union and a governmental entity includes a benefit plan, that plan may be a governmental plan if it is funded by and covers only employees of the governmental entity.

— Also termed governmental employee benefit plan; government plan.


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