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1 Employee benefit plans maintained by governmental employers are exempt from ERISAâs requirements. This exemption includes plans maintained by the federal, state or local (for example, a city, county or township) governments.  Church plans are also exempt from ERISA. A church plan is any employee benefit plan established or maintained by a church or by a convention or association of churches that is exempt from tax under Section 501 of the Internal Revenue Code (Code), and has not made an election under Code Section 410(d) to be subject to ERISA.
You already know that an employee benefit plan qualified as a âgovernment planâ is exempt from ERISAâs framework. But what is the definition of âgovernmentâ? Some employers may not actually be government entities, and public private partnership may inject ERISA back into the framework. This new case gives you the tests to apply to determine whether a government entity exists, which then means ERISA does not apply. Smith v. Regional Transit Authority, __ F. Supp. 2d __ (E.D.