A definition for what constitutes a “plan” for purposes of Title I have not been provided by Title I of ERISA, or the regulations. Commonly a plan must cover at least one employee and must be established or maintained by an employer or employee organization. Welfare plans are classified as plans, funds, or programs that are established for the intention of providing medical, health, accident, disability, death, unemployment, vacation benefits, daycare centers, apprentice/training programs, scholarship funds, prepaid legal services, or any benefit described in the Labor Management Relations act. As previously described some of these benefits may be excluded

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