§ 1051. Coverage
This part shall apply to any employee benefit plan described in section
1003
(a) of this title (and not exempted under section
1003
(b) of this title) other than—
(2)
a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees;
(3)
(4)
a plan which is established and maintained by a labor organization described in section
501
(c)(5) of title
26 and which does not at any time after September 2, 1974, provide for employer contributions;
(5)
any agreement providing payments to a retired partner or a deceased partner’s successor in interest, as described in section
736 of title
26;
(6)
an individual retirement account or annuity described in section
408 of title
26, or a retirement bond described in section
409 of title
26 (as effective for obligations issued before January 1, 1984);
(8)
any plan, fund or program under which an employer, all of whose stock is directly or indirectly owned by employees, former employees or their beneficiaries, proposes through an unfunded arrangement to compensate retired employees for benefits which were forfeited by such employees under a pension plan maintained by a former employer prior to the date such pension plan became subject to this chapter.