# § 1003. Coverage
**(a)** **In general** Except as provided in subsection (b) or (c) and in sections 1051, 1081, and 1101 of this title, this subchapter shall apply to any employee benefit plan if it is established or maintained—
**(1)** by any employer engaged in commerce or in any industry or activity affecting commerce; or
**(2)** by any employee organization or organizations representing employees engaged in commerce or in any industry or activity affecting commerce; or
**(3)** by both.
**(b)** **Exceptions for certain plans** The provisions of this subchapter shall not apply to any employee benefit plan if—
The provisions of part 7 of subtitle B of this subchapter shall not apply to a health insurance issuer (as defined in section 1191b(b)(2) of this title) solely by reason of health insurance coverage (as defined in section 1191b(b)(1) of this title) provided by such issuer in connection with a group health plan (as defined in section 1191b(a)(1) of this title) if the provisions of this subchapter do not apply to such group health plan.
**(1)** such plan is a governmental plan (as defined in section 1002(32) of this title);
**(2)** such plan is a church plan (as defined in section 1002(33) of this title) with respect to which no election has been made under section 410(d) of title 26;
**(3)** such plan is maintained solely for the purpose of complying with applicable workmen’s compensation laws or unemployment compensation or disability insurance laws;
**(4)** such plan is maintained outside of the United States primarily for the benefit of persons substantially all of whom are nonresident aliens; or
**(5)** such plan is an excess benefit plan (as defined in section 1002(36) of this title) and is unfunded.
**1** **Voluntary employee contributions to accounts and annuities** section 408(q) of title 26[^1]section 408(k) of title 26
If a pension plan allows an employee to elect to make voluntary employee contributions to accounts and annuities as provided in , such accounts and annuities (and contributions thereto) shall not be treated as part of such plan (or as a separate pension plan) for purposes of any provision of this subchapter other than section 1103(c), 1104, or 1105 of this title (relating to exclusive benefit, and fiduciary and co-fiduciary responsibilities) and part 5 of subtitle B of this subchapter (relating to administration and enforcement). Such provisions shall apply to such accounts and annuities in a manner similar to their application to a simplified employee pension under .
See References in Text note below.
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**Source Credit**: (Pub. L. 93–406, title I, § 4, Sept. 2, 1974, 88 Stat. 839; Pub. L. 101–239, title VII, § 7891(a)(1), Dec. 19, 1989, 103 Stat. 2445; Pub. L. 104–191, title I, § 101(d), Aug. 21, 1996, 110 Stat. 1952; Pub. L. 104–204, title VI, § 603(b)(3)(A), Sept. 26, 1996, 110 Stat. 2938; Pub. L. 107–16, title VI, § 602(b), June 7, 2001, 115 Stat. 96; Pub. L. 107–147, title IV, § 411(i)(2), Mar. 9, 2002, 116 Stat. 47.)
## Editorial Notes
### References in Text
Part 5 of subtitle B of this subchapter, referred to in subsec. (c), was in the original a reference to “part 5” and was translated as meaning part 5 of subtitle B of title I of , to reflect the probable intent of Congress.
### Amendments
2002—Subsec. (c). inserted “and part 5 of subtitle B of this subchapter (relating to administration and enforcement)” after “co-fiduciary responsibilities)” and “Such provisions shall apply to such accounts and annuities in a manner similar to their application to a simplified employee pension under .” at end.
2001—Subsec. (a). , inserted “or (c)” after “subsection (b)” in introductory provisions.
Subsec. (c). , added subsec. (c).
1996—Subsec. (b). , in concluding provisions, made technical amendment to references in original act which appear in text as references to .
inserted at end “The provisions of part 7 of subtitle B of this subchapter shall not apply to a health insurance issuer (as defined in ) solely by reason of health insurance coverage (as defined in ) provided by such issuer in connection with a group health plan (as defined in ) if the provisions of this subchapter do not apply to such group health plan.”
1989—Subsec. (b)(2). substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2002 Amendment
Amendment by effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, , to which such amendment relates, see , set out as a note under , Internal Revenue Code.
### Effective Date of 2001 Amendment
Amendment by applicable to plan years beginning after , see , set out as a note under , Internal Revenue Code.
### Effective Date of 1996 Amendments
> “The amendments made by this section [enacting
>
> and amending this section and sections 1021, 1022, 1024, 1132, 1136, 1144, 1181, 1191, and 1191a of this title] shall apply with respect to group health plans for plan years beginning on or after
>
> .”
, , , provided that:
Amendment by applicable with respect to group health plans for plan years beginning after , except as otherwise provided, see , set out as an Effective Date note under .
### Effective Date of 1989 Amendment
Amendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .