This document is about an advisory opinion from the U.S. Department of Labor on whether the Miami Beach Fraternal Order of Police Insurance Trust is a governmental plan excluded from coverage under Title I of ERISA. The Department concludes that based on the representations provided, the trust is a governmental plan excluded from ERISA because it is administered solely for the benefit of current and former police officers employed by the City of Miami Beach and is funded by the city and its police officer employees.