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U.S. Code as of:
01/19/04
Section 1003. Coverage
(a) In general
Except as provided in subsection (b) or (c) of this section and
in sections 1051, 1081, and 1101 of this title, this subchapter
shall apply to any employee benefit plan if it is established or
maintained -
(1) by any employer engaged in commerce or in any industry or
activity affecting commerce; or
(2) by any employee organization or organizations representing
employees engaged in commerce or in any industry or activity
affecting commerce; or
(3) by both.
(b) Exceptions for certain plans
The provisions of this subchapter shall not apply to any employee
benefit plan if -
(1) such plan is a governmental plan (as defined in section
1002(32) of this title);
(2) such plan is a church plan (as defined in section 1002(33)
of this title) with respect to which no election has been made
under section 410(d) of title 26;
(3) such plan is maintained solely for the purpose of complying
with applicable workmen's compensation laws or unemployment
compensation or disability insurance laws;
(4) such plan is maintained outside of the United States
primarily for the benefit of persons substantially all of whom
are nonresident aliens; or
(5) such plan is an excess benefit plan (as defined in section
1002(36) of this title) and is unfunded.
The provisions of part 7 of subtitle B of this subchapter shall not
apply to a health insurance issuer (as defined in section
1191b(b)(2) of this title) solely by reason of health insurance
coverage (as defined in section 1191b(b)(1) of this title) provided
by such issuer in connection with a group health plan (as defined
in section 1191b(a)(1) of this title) if the provisions of this
subchapter do not apply to such group health plan.
(c) Voluntary employee contributions to accounts and annuities
If a pension plan allows an employee to elect to make voluntary
employee contributions to accounts and annuities as provided in
section 408(q) of title 26, such accounts and annuities (and
contributions thereto) shall not be treated as part of such plan
(or as a separate pension plan) for purposes of any provision of
this subchapter other than section 1103(c), 1104, or 1105 of this
title (relating to exclusive benefit, and fiduciary and
co-fiduciary responsibilities) and part 5 of subtitle B of this
subchapter (!1) (relating to administration and enforcement). Such
provisions shall apply to such accounts and annuities in a manner
similar to their application to a simplified employee pension under
section 408(k) of title 26.
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