Part II employers are defined as:
- public sector employers who were in existence on January 1, 1988, or came into existence by July 1, 1993;
- private sector employers who employed 100 or more employees on January 1, 1988; and
- private sector employers who employed 10 to 99 employees on January 1, 1988, and chose to post a plan before December 31, 1993, [11].
