### Question
Can you define what governmental plan means?


### Answer
**Governmental plan** is defined as the following in *29 U.S.C. § 1002*:

> a plan established or maintained for its employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing

#### Citation:
  - *29 U.S.C. § 1002*
  - Heading: **CHAPTER 17-COMPREHENSIVE EMPLOYMENT AND TRAINING PROGRAMS > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle A-General Provisions**

