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Word
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Definition
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Governmental Plan
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Governmental Plan: The term "governmental plan" means:
a plan established or maintained for its employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing. The term "governmental plan" also includes any plan to which the Railroad Retirement Act of 1935, or 1937 [45 U.S.C.A. § 231 et seq.] applies, and which is financed by contributions required under that Act and any plan of an international organization which is exempt from taxation under the provisions of the International Organizations Immunities Act [22 U.S.C.A. § 288 et seq.]. See, 29 U.S.C. § 1002(32) The question is one of federal, not State law, and requires evaluation under one of several tests depending on the venue.
See full discussion here.
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