ERISA Section 3(32)

This document is about a U.S. Department of Labor advisory opinion on whether the status of a public employees' defined contribution plan as a "governmental plan" under ERISA section 3(32) would be adversely affected if the plan were extended to cover employees of private ambulance services. The Department concludes that if the plan is extended to cover more than a de minimis number of private sector employees, it would be considered an ERISA-covered plan.