Back to Federal guidance
County employee insurance as a governmental plan
Summary DOL concluded that the described county employee insurance program, funded by both the county and workers, was established and maintained by a political subdivision for its employees. It was a governmental plan under ERISA section 3(32) and exempt from Title I under section 4(b)(1). The answer is limited to that county plan.
Document
Federal opinion letter
Agency
U.S. Department of Labor, Employee Benefits Security Administration (EBSA)
Document number
P/OPINION 77-15
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EBSA's index does not mark withdrawn or superseded opinions; still posted on dol.gov as of 2026-10-26.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
Apply this to your situation
This page explains the general guidance. Ask about your specific situation and see what current federal labor law says, with citations.
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 77-15
3(32)
January 11, 1977
Dear :
Thank you for your letter dated June 22, 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, (named) County, a political subdivi-
sion of (State), has established and maintains a (named)
Plan for its employees. The County and its employees each
contribute 50 percent of the premium. The County holds
the contract and administers the Plan.
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 above, it is concluded that the Plan is
established and maintained for its employees by (County),
a political subdivision 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,
What does federal law require in your situation?
Ezel checks current federal labor law against your facts and answers with citations.
Opens in Ezel Pro.
- Checks the law as it stands today, not only this page
- Cites every source it relies on, so you can verify it
- Chat, drafting and research in one workspace