§ 1003. Coverage
(a)
In general
Except as provided in subsection (b) or (c) of this section and in sections
1051,
1081, and
1101 of this title, this subchapter shall apply to any employee benefit plan if it is established or maintained—
(b)
Exceptions for certain plans
The provisions of this subchapter shall not apply to any employee benefit plan if—
(2)
such plan is a church plan (as defined in section
1002
(33) of this title) with respect to which no election has been made under section
410
(d) of title
26;
(3)
such plan is maintained solely for the purpose of complying with applicable workmen’s compensation laws or unemployment compensation or disability insurance laws;
(4)
such plan is maintained outside of the United States primarily for the benefit of persons substantially all of whom are nonresident aliens; or
(5)
such plan is an excess benefit plan (as defined in section
1002
(36) of this title) and is unfunded.
The provisions of part 7 of subtitle B of this subchapter shall not apply to a health insurance issuer (as defined in section
1191b
(b)(2) of this title) solely by reason of health insurance coverage (as defined in section
1191b
(b)(1) of this title) provided by such issuer in connection with a group health plan (as defined in section
1191b
(a)(1) of this title) if the provisions of this subchapter do not apply to such group health plan.
(c)
Voluntary employee contributions to accounts and annuities
If a pension plan allows an employee to elect to make voluntary employee contributions to accounts and annuities as provided in section
408
(q) of title
26, such accounts and annuities (and contributions thereto) shall not be treated as part of such plan (or as a separate pension plan) for purposes of any provision of this subchapter other than section
1103
(c),
1104, or
1105 of this title (relating to exclusive benefit, and fiduciary and co-fiduciary responsibilities) and part 5 of subtitle B of this subchapter [1] (relating to administration and enforcement). Such provisions shall apply to such accounts and annuities in a manner similar to their application to a simplified employee pension under section
408
(k) of title
26.
[1] See References in Text note below.