This part shall apply to any employee benefit plan described in [section 1003(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1003/a&num=0&edition=prelim) (and not exempted under [section 1003(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1003/b&num=0&edition=prelim)) other than—
(1) an employee welfare benefit plan;
(2) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees;
(3)
(A) a plan established and maintained by a society, order, or association described in section 501(c)(8) or (9) of title 26, if no part of the contributions to or under such plan are made by employers of participants in such plan, or
(B) a trust described in [section 501(c)(18) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section501/c/18&num=0&edition=prelim);
(4) a plan which is established and maintained by a labor organization described in [section 501(c)(5) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section501/c/5&num=0&edition=prelim) and which does not at any time after September 2, 1974, provide for employer contributions;
(5) any agreement providing payments to a retired partner or a deceased partner’s successor in interest, as described in [section 736 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section736&num=0&edition=prelim);
(6) an individual retirement account or annuity described in [section 408 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section408&num=0&edition=prelim), or a retirement bond describ
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Stable record: federal_law:legal_authorities:record_usc_dca31c4fee7d1e47c4741340 Source file: Laws/federal/codes/united-states-code/title-29/section-1051-coverage--bd0175c778.md Pages: Not recorded – Not recorded Passage SHA-256: 7387e1c69aad5d4ef974faadabc4a595355b3ac0855ae450669137a0ce93c2ce Retained source evidence SHA-256: 5360439d477373dd9cd2ce0a644814ca8a7f6c5e0c05fd5b2f09706bc57cc7d3
Source location: Title 29, Chapter 18, § 1051; chapter-018-employee-retirement-income-security-program.md
Stored source content
This part shall apply to any employee benefit plan described in [section 1003(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1003/a&num=0&edition=prelim) (and not exempted under [section 1003(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1003/b&num=0&edition=prelim)) other than—
(1) an employee welfare benefit plan;
(2) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees;
(3)
(A) a plan established and maintained by a society, order, or association described in section 501(c)(8) or (9) of title 26, if no part of the contributions to or under such plan are made by employers of participants in such plan, or
(B) a trust described in [section 501(c)(18) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section501/c/18&num=0&edition=prelim);
(4) a plan which is established and maintained by a labor organization described in [section 501(c)(5) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section501/c/5&num=0&edition=prelim) and which does not at any time after September 2, 1974, provide for employer contributions;
(5) any agreement providing payments to a retired partner or a deceased partner’s successor in interest, as described in [section 736 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section736&num=0&edition=prelim);
(6) an individual retirement account or annuity described in [section 408 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section408&num=0&edition=prelim), or a retirement bond described in [section 409 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section409&num=0&edition=prelim) (as effective for obligations issued before January 1, 1984);
(7) an excess benefit plan; or
(8) any plan, fund or program under which an employer, all of whose stock is directly or indirectly owned by employees, former employees or their beneficiaries, proposes through an unfunded arrangement to compensate retired employees for benefits which were forfeited by such employees under a pension plan maintained by a former employer prior to the date such pension plan became subject to this chapter.
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Federal law — U.S. Code and appendices · legal_authorities
§ 1051. Coverage
This part shall apply to any employee benefit
plan described in section 1003(a) of this title (and
not exempted under section 1003(b) of this title)
other than—
(1) an employee welfare benefit plan;
(2) a plan which is unfunded and is main-
tained by an employer primarily for the pur-
pose of providing deferred compensation for a
select group of management or highly com-
pensated employees;
(3)(A) a plan established and maintained by
a society, order, or association described in
section 501(c)(8) or (9) of title 26, if no part of
the contributions to or under such plan are
made by employers of participants in such
plan, or
(B) a trust described in section 501(c)(18) of
title 26;
(4) a plan which is established and main-
tained by a labor organization described in
section 501(c)(5) of title 26 and which does not
at any time after September 2, 1974, provide
for employer contributions;
(5) any agreement providing payments to a
retired partner or a deceased partner’s suc-
cessor in interest, as described in section 736
of title 26;
(6) an individual retirement account or an-
nuity described in section 408 of title 26, or a
retirement bond described in section 409 of
title 26 (as effective for obligations issued be-
fore January 1, 1984);
(7) an excess benefit plan; or
(8) any plan, fund or program under which an
employer, all of whose stock is directly or in-
directly owned by employees, former employ-
ees or their beneficiaries, proposes through an
unfunded arrangement to compensate retired
employees for benefits which were forfeited by
such employees under a pension plan main-
tained by a former employer prior to the date
such pension plan became subject to this chap-
ter.
(Pub. L. 93–406, title I, § 201, Sept. 2, 1974, 88