Sometimes, we second guess ourselves and wonder if we are on the right track. This can occur when deciding what plans should or should not be offered under COBRA.

Two examples are employee assistance programs and wellness programs.

To avoid guessing, the employer needs to identify if their group health plans meet the following ERISA criteria:
1) The benefit must be a “plan, fund or program.” This is easily met; any type of administrative policy or procedure generally will be sufficient.
2) The employer must establish or maintain the plan. Some benefits are not maintained by employers (for example, voluntary health savings accounts) and are not ERISA plans.
3) An ERISA group health plan must provide “medical, surgical or hospital care or benefits” through  insurance, reimbursement or otherwise.
4) The group health plan must benefit individuals — namely participants and their beneficiaries.

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