§ 4.3.5.1.3 Payroll Practices

• Jurisdiction: Arizona

§ 4.3.5.1.3 Payroll Practices. Payroll practices such as unfunded vacation or holiday programs, salary continuation during active military or jury duty, or while engaged in training programs or sabbaticals, are not plans if paid from general assets of the employer.³⁹ Various ancillary benefits, such as holiday gifts, sales to employees at discount, remembrance funds, unfunded scholarship programs, and the like are not employee benefit plans.⁴⁰ Unfunded scholarship programs are not employee benefit plans.⁴¹ Similarly, dependent care assistance plans under I.R.C. Section 129, various substance abuse control programs...