Which Benefits Does ERISA Cover?

Under ERISA, a welfare plan is any plan, program, or fund that an employer maintains to provide:

If you are self-employed or if you have a partnership and only you and your partner are covered under the plan, you would not be subject to ERISA because no employees would be covered under the plan. However, even though your plan does not cover any employees, it must still satisfy all the applicable requirements of the Internal Revenue Code in order to qualify for employee benefit tax breaks.