Public library district retirement plan exemption

P/OPINION 75-33


                                                  3(32)✓
                                                  4(b)(1)


                        December 31, 1975


Dear              :

This supplements our letter of November 19, 1975, as to
whether the above-named plan is a governmental plan.

According to the information furnished by you, the
Public Library District is a governmental unit
(an independent taxing unit established under chapter
81 of the Revised            Statutes) and its employees
are covered under the             Municipal Retirement
Fund plan. Both the employer and the employees contribute
to the plan and the plan is administered for its employees
by the            Public Library District through
Librarian, Authorized Agent, in accordance with the
       Municipal Retirement rules and regulations.

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
          Public Library District. Accordingly, it is a
"governmental plan" as defined in section 3(32) of ERISA,
and is exempt from coverage thereunder pursuant to the provisions
of section 4(b)(1).

Sincerely,