(1) DEFINITIONS. In this section:
(a) “Employee benefit plan” means a plan as defined in 29 USC 1002 (3).
(b) “Local governmental unit” has the definition given in s. 66.0131 (1) (a).
(2) BENEFITS. If a local governmental unit provides an employee benefit plan to its officers, agents, and employees, the plan may cover only such officers, agents, and employees and their spouses and dependent children.