; and (B) striking such State or political subdivision and inserting such State, political subdivision, or tribe . (2) Governmental plan The last sentence of section 414(d) of such Code (defining governmental plan) is amended to read as follows: The term governmental plan includes a plan established or maintained for its employees by an Indian tribal government (as defined in section 7701(a)(40)), a subdivision of an Indian tribal government (determined in accordance with section 7871(d)), an agency, instrumentality, or subdivision of an Indian tribal government, or an entity established under Federal, State, or tribal law which is wholly owned or controlled by any of the foregoing. . (3) Domestic relations order Section 414(p)(1)(B)(ii) of such Code (defining domestic relations order) is amended by inserting or tribal after State . (4) Exempt governmental deferred compensation plan Section 3121(v)(3) of such Code (defining governmental deferred compensation plan) is amended by inserting by an Indian tribal government or subdivision thereof, after political subdivision thereof, . (5) Grandfather of certain deferred compensation plans Section 457 of such Code is amended by adding at the end the following new subsection: (h) Certain Tribal Government Plans Grandfathered Plans established before the date of enactment of this subsection and maintained by an Indian tribal government (as defined in section 7701(a)(40)), a subdivision of an Indian tribal government (determined in accordance with section 7871(d)), an agency, instrumentality, or subdivision of an Indian tribal government, or an entity established under Federal, State, or tribal law which is wholly owned or controlled by any of the foregoing, in compliance with subsection (b) or (f) shall be treated as if established by an eligible employer under subsection (e)(1)(A). . (b) Amendments to the Employee Retirement Income Security Act of 1974 (1) In general The last sentence of section 3(32) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C.