A more thorough explanation:

A governmental employee benefit plan is a type of employee benefit plan that is offered by a government entity, such as a state or local government. These plans are designed to provide benefits to government employees, such as health insurance, retirement benefits, and other types of employee benefits.

For example, a state government may offer a retirement plan to its employees that provides a defined benefit based on the employee's years of service and salary. The plan may also offer health insurance benefits to employees and their families.

Another example of a governmental employee benefit plan is a pension plan offered by a city government. This plan may provide retirement benefits to employees based on their years of service and salary, and may also offer other benefits such as disability insurance and survivor benefits.

These examples illustrate how governmental employee benefit plans are designed to provide benefits to government employees, and how they can vary depending on the specific government entity and the type of benefits offered.