Section 66.0510 - Benefits to officers, employees, agents(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.Added by Acts 2017 ch, 59,s 984p, eff. 9/23/2017.