PRIVATE

Includes tax-exempt employers and church plans which have elected ERISA coverage.

PUBLIC

Includes governmental employers and church plans which have not elected ERISA coverage.

• Defined Benefit/DB Plan (Traditional Pension)

• Defined Contribution/DC Plan (Money Purchase);

• Cash Balance (Hybid DB/DC)

• Profit Sharing Plan (even if tax exempt);

• Cash or Deferred or 401(k) Plan; except for Church, unless Grandfathered in 1986;

• Deferred Compensation or 457 Plan, for tax exempt only, but limited to select group of Management

• Defined Benefit/DB Plan (Traditional Pension)

• Defined Contribution/DC Plan (Money Purchase);

• Cash Balance Plan (Hybid DB/DC)

• Profit Sharing Plan (even if tax exempt);

• Cash or Deferred or 401(k) Plan; except for Church, only if Grandfathered in 1986;

• Deferred Compensation or 457 Plan
  
• 403(b) Plan