Advisory Opinion 1975-36

Dear :

This is in response to your letter requesting a determination as to whether the pension plan of the                                            Fire Protection District is covered under the provisions of the Employee Retirement Income Security Act of 1974 (ERISA). We regret the delay in answering.

According to the information we have received from you, the plan was established by the                                                              Fire Protection District for its paid and volunteer employees and is administered by a board of trustees consisting equally of municipal officials and members of the fire department. The plan is funded by the State of                                                            , by property taxes levied in the district and by contributions from the paid employees.

Section 4(b)(1) of the 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 above, it is concluded that the plan is established and maintained by the                                                             Fire Protection District, an agency of the State of                                                                  . 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).