Opinion ID: 767322
Heading Depth: 2
Heading Rank: 2

Heading: regulations s 2510.3-2

Text: 17 The Regulations provide that certain individual retirement accounts or individual retirement annuities, collectively IRAs, fall within the scope of ERISA and others do not. 29 C.F.R. S 2510.3-2. 2 Under this regulation, certain IRAs which have little or no employer involvement, including no employer contributions, are excluded from the definition of employee pension benefit plan and thereby completely excluded from ERISA coverage. Other IRAs fall within the definition of employee pension benefit plan and thereby come within the ken of ERISA. See 29 C.F.R. S 2510.3-2(d). 18 Here, the parties agree that employer contributions are made to the Plan. Although there is some disagreement over the application of other portions of S 2510.3-2(d)(1), that disagreement is irrelevant because any failure under S 2510.32(d)(1) establishes that the Plan is an employee pension benefit plan for the purposes of ERISA. 3 19 Having determined that the Plan is an employee pension benefit plan, the analysis turns to the text of the statute to determine which parts of ERISA apply. 20