Hi,
I've attempted to read the ERISA rules but would rather watch paint
dry on growing grass...I'm trying to find an authoritative listing of
various types of brokerage accounts that are covered by ERISA.  I know
that 401k's are covered.  What about:
1)Trusts (testamentary, conservatory)
2)Non-profits
3)Estate accounts
4)SIMPLE IRA
5)SEP IRA
6)403b
7)IRA
8)ROTH
9) others
I can't seem to find a simple grid anywhere.

Also - if an account is covered by ERISA does that automatically mean
it is non-taxable?

Please include sources as I've asked 5 people this question and get 4
different answers and 1 "depends".  Thanks!

qualified retirement plans are those w/favorable tax tratment.  to be
considered as "qualified" you must meet the ERISA provisions.


Erisa sets standard for % of employees to be covered, methods of
distributing benefits

1.  To be a qualified retirement plan you must meet ERISA STANDARDS.  

Qualified retirement plans require the following:

1.  earnings growth is tax defferred 
2.  contributions are tax-deductible
3.  needs irs approval
4.  organized as a trust
5.  may not descriminate
6.  There is no cost basis


Non-Qualified do not have to meet ERISA:

Non-Qualified meet the following:

1.  earnings grow tax defferred )like qaulifie_
2.  contributions are NOT tax - deductible (unlike qualified)
3.  NO IRS approval needed
4.  Typically informal agreement 
5.  MAY discriminate
6.  individual contributions (if any) establish cost basis
7.  withdrawals in exceess of any cost basis are tax deductibl

========================================================================
To be a qualified retirement plan you must meet ERISA STANDARDS.  

Qualified retirement plans require the following:

1.  earnings growth is tax defferred 
2.  contributions are tax-deductible
3.  needs irs approval
4.  organized as a trust
5.  may not descriminate
6.  There is no cost basis

source securities training corporation // S7 materials

========================================================================
Non-Qualified do not have to meet ERISA:
Non-Qualified meet the following--

1.  earnings grow tax defferred )like qaulifie_
2.  contributions are NOT tax - deductible (unlike qualified)
3.  NO IRS approval needed
4.  Typically informal agreement 
5.  MAY discriminate
6.  individual contributions (if any) establish cost basis
7.  withdrawals in exceess of any cost basis are tax deductible
========================================================================

4)SIMPLE IRA = Qualified
http://www.dol.gov/ebsa/publications/SEPPlans.html

5)SEP IRA = Qualified
http://www.dol.gov/ebsa/publications/SEPPlans.html

6)403b = Qualified 
//http://www.fool.com/Retirement/RetirementPlanning/RetirementPlanning15.htm

7)IRA // depends -- for something like a roth ira, since money is
invested after tax -- it is Non-Qualified, but some IRA's are
qualified --- like the above "simple and SEP"

========================================================================
Regarding the following:

1)Trusts (testamentary, conservatory)
2)Non-profits
3)Estate accounts

This will depend on whether they meet the definitions for "Qualified"
listed above.  If so, they are subject to ERISA.  If not -- then they
excluded from ERISA standards.

Let me know if you have any further questions.  This was posted for
free, so please verify the answers w/ your own resources.