Fire protection district pension plan exemption

P/OPINION 75-36


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


                        December 31, 1975


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).

Sincerely,