With no explanation, chose the best option from "A", "B", "C" or "D". within the meaning of 29 U.S.C. § 1002(32). The City established and sponsored a health care benefit for its employees. The City contracted with private providers of health care coverage, including Principal, and offered various plans to its employees. Because the City paid the insurance premiums under the health care plan selected by the employees, the plan is deemed to be established and maintained by the City. See Silvera v. Mutual Life Ins. Co., 884 F.2d 423, 426 (9th Cir.1989) (concluding that behavior inconsistent with any of the criteria in 29 C.F.R. § 2510.3 — l(j), such as paying the premiums, would constitute establishment” of a plan). Despite the fact that Principal is a private company administering the plan, it is still a “governmental plan” exempt from ERISA. See id. (<HOLDING>); Simac v. Health Alliance Medical Plans, Inc.,

A: holding that a group benefits policy purchased by the city for employees was a governmental plan even though the plan was offered and administered by a private insurer
B: holding that county governments healthcare plan qualified for governmental plan exclusion
C: holding that where a governmental entity purchases a benefit plan on behalf of government employees and dele gates the administration to a private insurer the plan is a government plan exempt from erisa
D: holding that healthcare plan established by the state of vermont for eligible employees qualified for governmental plan exclusion
A.