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Community college health plan as a governmental plan
Summary DOL concluded that the described community college health insurance plan was established and maintained by a state agency or instrumentality. The college paid most of the premiums and administered the plan, so DOL treated it as a governmental plan exempt from ERISA Title I. The answer is limited to the college plan and facts described.
Document
Federal opinion letter
Agency
U.S. Department of Labor, Employee Benefits Security Administration (EBSA)
Document number
P/OPINION 77-13
Date issued
January 11, 1977
Status
Unknown
EBSA's index does not mark withdrawn or superseded opinions; still posted on dol.gov as of 2026-10-26.
Status last verified October 26, 2026
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About this page: The full text below is the official document from U.S. Department of Labor, Employee Benefits Security Administration (EBSA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
P/OPINION 77-13
3(32)
January 11, 1977
Dear :
Thank you for your letter dated April 26, 1976, requesting
a determination under the Employee Retirement Income
Security Act of 1974 (ERISA). I am sorry we could not
reply sooner.
According to your letter and your conversation with a
member of my staff, the (named) College (College) is
supported directly by (State) and levies a local property
tax within the boundaries of Community College District # .
The College contributes 88% of the premium for the group
health insurance plan, holds the contract, administers the
plan, and sends its contribution and the employees' contribution
directly to (named) Insurance Co.
Section 4(b)(l) 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 foregoing, it is concluded that the plan is
established and maintained for its employees by the
College, an agency or instrumentality of (State). Accordingly,
it is a "governmental plan" as defined in section
3(32) of the ERISA and is exempt from coverage under
Title I pursuant to the provisions of section 4(b)(1).
Sincerely,
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