Section of Taxation
Committee Comments: Endnotes

Comments Concerning Nondiscrimination Standards for Governmental Plans

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Endnotes

13 ERISA Op. Ltrs. 79-36A, 80-27A, 80-36A, and 81-53A.

14 Feinstein v. Lewis, 477 F. Supp. 1256, 1 EBC 1927 (S.D. N.Y. 1979), aff'd without opinion, 622 F.2d 573 (2d Cir. 1980).

15 ERISA Op. Ltrs. 79-83A, 81-53A, and 86-24A.

16 ERISA Op. Ltr. 79-36A.

17 However, a mere "affiliation" with a governmental employer or the possession of some quasi-governmental power is insufficient to justify governmental plan status for a plan maintained by a private employer. PLR 8045106.

18 PBGC Opinion Letter 77-126.

19 PBGC Opinion Letter 83-16 and 81-13.

20 Rev. Rul. 89-49, 1989-1 C.B. 117.

21 Id.

22 PLR 9710029.

23 PLR 8045106.

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