This document is about an advisory opinion from the U.S. Department of Labor on whether the City of Aurora Employees' Health Fund is excluded from ERISA Title I coverage as a governmental plan. The Department concludes that the Fund is a governmental plan within the meaning of ERISA section 3(32) and is therefore excluded from ERISA Title I coverage. The opinion examines the structure and funding of the Fund, which is administered by a board of trustees with representatives from the city, employee organizations, and other participating employers.