[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR2530.201-2]

[Page 459-460]
 
                             TITLE 29--LABOR
 
 CHAPTER XXV--EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF 
                                  LABOR
 
PART 2530_RULES AND REGULATIONS FOR MINIMUM STANDARDS FOR EMPLOYEE PENSION 
BENEFIT PLANS--Table of Contents
 
                 Subpart A_Scope and General Provisions
 
Sec. 2530.201-2  Plans covered by part 2530.

    This part (2530) shall apply to any employee benefit plan described 
in section 4(a) of the Act (and not exempted under section 4(b)) other 
than--
    (a) An employee welfare benefit plan as defined in section 3(1) of 
the Act and Sec. 2510.3-1;
    (b) A plan which is unfunded and is maintained by an employer 
primarily for the purpose of providing deferred compensation for a 
select group of

[[Page 460]]

management or highly compensated employees;
    (c) A plan established and maintained by a society, order, or 
association described in section 501(c)(8) or (9) of the Code, if no 
part of the contributions to or under such plan are made by employers of 
participants in such plan;
    (d) A trust described in section 501(c)(18) of the Code;
    (e) A plan which is established and maintained by a labor 
organization described in section 501(c)(5) of the Code and which does 
not at any time after the date of enactment of the Act provide for 
employer contributions;
    (f) Any agreement providing payments to a retired partner or a 
deceased partner's successor in interest, as described in section 736 of 
the Code;
    (g) An individual retirement account or annuity described in section 
408 of the Code, or a retirement bond described in section 409 of the 
Code;
    (h) An excess benefit plan as described in section 3(36) of the Act.