WHICH PLANS ARE NOT COVERED UNDER TITLE I OF ERISA?

Plans that are excluded under ERISA include: (1) governmental plans (2) church plans (3) plans maintained solely for complying with workers’ compensation or disability insurance laws (4) plans maintained outside of the U.S. for the benefit of non-resident aliens, and (5) excess benefits plans. Other types of plans have been excluded by several ruling issued by the Department of Labor, while other types have been excluded from ERISA via statute. An example of this is certain payroll practices such as short-term disability or salary continuation benefits paid through payroll can be treated as an exemption under ERISA, but at the same time can be treated as an ERISA plan. Benefits such as holiday gifts, on-site facilities, hiring halls, remembrance funds, sales to employees, strike funds, unfunded scholarship programs or other benefits, can be addressed with labor regulations.