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. 1002(32) ) 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) of the Internal Revenue Code of 1986), a subdivision of an Indian tribal government (determined in accordance with section 7871(d) of such Code), 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. . (2) Domestic relations order Section 206(d)(3)(B)(ii)(II) of such Act ( 29 U.S.C. 1056(d)(3)(B)(ii)(II) ) is amended by inserting or tribal after State . (3) Conforming amendments (A) Section 4021(b) of such Act ( 29 U.S.C. 1321(b) ) is amended by striking or at the end of paragraph (12), by striking the period at the end of paragraph (13) and inserting