What a welfare plan is under ERISA

Under ERISA, a "welfare plan" is a plan, fund, or program maintained to provide medical, surgical, or hospital care or benefits; benefits in the event of sickness, accident, disability, death or unemployment; vacation benefits; apprenticeships or other training programs; day care centers; scholarship funds; prepaid legal services; and any benefit described in the Management Relations Act of 1961 other than pensions. Certain payroll practices which involve direct payments from an employer's assets are not considered employee benefit plans; e.g., compensation premiums for special shifts, holidays and weekends; compensation during medical absences; and compensation during vacations, holidays, military duty, jury duty or testimony, training, sabbatical leave, or further education.