The BASE® ERISA Wrap applies to virtually all employers who offer or sponsor benefits, regardless of size or number of participants.

Employee Welfare Benefit Plans Covered
  • Medical, surgical, or hospital care or benefits;
  • Benefits in the event of sickness, accident, disability, death or unemployment;
  • Vacation benefits, apprenticeship or other training programs, or day care centers, scholarship funds, or prepaid legal services; and
  • Any benefit described in section 302(c) of the Labor Management Relations Act (other than pensions on retirement or death, and insurance to provide such pensions).
Employee Welfare Benefit Plans Excluded
  • Governmental plans
  • Church Plans
  • Plans maintained solely to comply with workers’ compensation, unemployment compensation or disability insurance laws
  • Plans maintained outside the United States