Plans not covered by ERISA

The following plans are specifically excluded from coverage for all purposes under Title I of ERISA (including the fiduciary provisions): (a) governmental plans; (b) church plans, unless they elect to be covered; (c) plans maintained solely to comply with workers compensation, unemployment compensation or disability insurance laws; (d) plans maintained outside the U.S. primarily for nonresident aliens; and, (e) unfunded excess benefit plans -- maintained to provide benefits in excess of the maximum permitted benefits.

In addition, unfunded plans maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees and deferred compensation arrangements solely for retired or deceased partners are excluded from coverage under ERISA's fiduciary rules.