§ 4.3.5.1.2 Benefit Programs That Are Not "Plans"

• Jurisdiction: Arizona

§ 4.3.5.1.2 Benefit Programs That Are Not "Plans." There are a number of policies and programs which provide benefits to employees but are not employee benefit plans. For example, a state statute compelling an employer to provide a one-time lump sum severance benefit is not a "plan."³⁵ However, if the severance arrangement has some administrative scheme, it will qualify as an employee benefit program for ERISA coverage purposes.³⁶ Employer-sponsored but relatively unstructured severance pay policies or programs can also satisfy the "plan" requirement.³⁷Health care provider independent practice associations which provide health benefits to employees have been held to...