Rose v. Long Island Railroad Pension Plan

ALTIMARI, Circuit Judge:

This case brings before us, for the second time, the question of whether the Long Island Railroad’s (“LIRR”) pension plan is *912a “governmental plan” within the meaning of section 3(32) of the Employee Retirement Income Security Act (“ERISA”), 29 U.S.C. § 1002(32), and is therefore exempt from compliance with Title I of that statute. See 29 U.S.C. § 1003(b)(1). The issue arises in the context of Mary Rose’s suit for survivor’s benefits, to which she claims entitlement pursuant to section 205(a) of ERISA, 29 U.S.C. § 1055(a). Following a ■ remand from this court in 1982,…