Section 2530.201-2 - Plans covered by part 2530This part (2530) shall apply to any employee benefit plan described in section 4(a) of the Act (and not exempted under section 4(b)) other than-
(a) An employee welfare benefit plan as defined in section 3(1) of the Act and § 2510.3-1 ;(b) 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;(c) A plan established and maintained by a society, order, or association described in section 501(c)(8) or (9) of the Code, if no part of the contributions to or under such plan are made by employers of participants in such plan;(d) A trust described in section 501(c)(18) of the Code;(e) A plan which is established and maintained by a labor organization described in section 501(c)(5) of the Code and which does not at any time after the date of enactment of the Act provide for employer contributions;(f) Any agreement providing payments to a retired partner or a deceased partner's successor in interest, as described in section 736 of the Code;(g) An individual retirement account or annuity described in section 408 of the Code, or a retirement bond described in section 409 of the Code;(h) An excess benefit plan as described in section 3(36) of the Act.