29 CFR 2510.3-1
Welfare arrangements not considered plans
Department of Labor ("DOL") regulations for ERISA provide that employers will not be considered ERISA plan sponsors if:
- No contributions are made by the employer or an employee organization (e.g., union);
- Employee participation is completely voluntary;
- The employer does not endorse the program;
- The employer's sole function is to collect premiums and to permit insurers to publicize the program; and
- The employer receives no consideration in connection with the program (other than reasonable compensation without profit for administrative services actualy provided).
See Labor Reg. § 2510.3-1(j).
29 CFR 2510.3-2 (Pension arrangements not considered plans)