Advisory Opinion 1975-31

Dear :

This is in response to your letter requesting a determination whether the above-named plan is a governmental plan. We regret the delay in answering.

According to the information furnished by you, the                                            Irrigation District (District) is an irrigation district organized under the laws of the State of                                             and as such is a political subdivision of the State of                                            . The plan is funded by both employer and employee contributions (section 7.2) and is administered by the employer through a Board of Trustees appointed by the employer (section 10.6).

Section 4(b)(1) of the Employee Retirement Income Security Act of 1974 (ERISA) exempts governmental plans from coverage thereunder. Section 3(32) defines the term "governmental plan", in part, to mean 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.

Based on the foregoing, it is concluded that the plan is established and maintained for its employees by the                                             Irrigation District. Accordingly, it is a "governmental plan" as defined in section 3(32) of the ERISA, and is exempt from coverage thereunder pursuant to the provisions of section 4(b)(1).