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(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
(a)(1) by any employer engaged in commerce or in any industry or activity affecting commerce; or
(a)(2) by any employee organization or organizations representing employees engaged in commerce or in any industry or activity affecting commerce; or
(a)(3) by both.
(b) Exceptions for certain plans. - The provisions of this subchapter shall not apply to any employee benefit plan if
(b)(1) such plan is a governmental plan (as defined in section 1002(32) of this title);
(b)(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;
(b)(3) such plan is maintained solely for the purpose of complying with applicable workmen's compensation laws or unemployment compensation or disability insurance laws;
(b)(4) such plan is maintained outside of the United States primarily for the benefit of persons substantially all of whom are nonresident aliens; or
(b)(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 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 (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.
(Pub. L. 93-406, title I, §4, Sept. 2, 1974, 88 Stat. 839; Pub. L. 101-239, title VII, §7891(a )(1), Dec. 19, 1989, 103 Stat. 2445; Pub. L. 104-191, title I, §101(d), Aug. 21, 1996, 110 Stat. 1952; Pub. L. 104-204, title VI, §603(b )(3)(A), Sept. 26, 1996, 110 Stat. 2938; Pub. L. 107-16, title VI, §602(b), June 7, 2001, 115 Stat. 96; Pub. L. 107–147, title IV, §411(i)(2), Mar. 9, 2002, 116 Stat. 47.)
AMENDMENTS
2002-Subsec. (c). Pub. L. 107–147 inserted "and part 5 of subtitle B of this subchapter (relating to administration and enforcement)" after "co-fiduciary responsibilities)" and "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." at end.
2001 - Sub §(a). Pub. L. 107-16, §602(b )(2), 901, temporarily inserted "or (c)" after "subsection (b)" in introductory provisions. See Effective and Termination Dates of 2001 Amendment note below.
Sub§(c). Pub. L. 107-16, §602(b )(1), 901, temporarily added sub§(c). See Effective and Termination Dates of 2001 Amendment note below.
1996 - Sub §(b). Pub. L. 104-204, in concluding provisions, made technical amendment to references in original act which appear in text as references to section 1191b of this title.
Pub. L. 104-191 inserted at end "The provisions of part 7 of subtitle B 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."
1989 - Sub §(b)(2). Pub. L. 101-239 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text.