SNAPCHAT - Promise Phan FACEBOOK - https://www.facebook.com/promisetamangphan/ I asked you what you wanted...
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.
Each plan subject to ERISA must have at least one fiduciary who ensures that the plan. operates in accordance with the terms of the plan document, any trust agreement or insurance. contract, and also with applicable laws and regulations. One individual or entity may function as. a fiduciary for more than one plan.