ERISA's Definition of Welfare Benefit Plan
Many employee benefit arrangements that provide non-pension fringe benefits are "employee welfare benefit plans" covered by ERISA. However, there are important exemptions and safe harbors provided for certain categories of employee benefits. The definition of ERISA welfare benefit plan can be distilled into the following three basic elements:
- There must be a plan, fund or program…
A good summary of what makes an ERISA plan. Just remember the general rule: any benefit you can get through a private employer (not a governmental office or a church) is probably an ERISA plan.
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