The following welfare benefit arrangements are
not subject to the general fiduciary provisions of ERISA:
1. Payroll practices
that are established by an employer and that provide for payment by an
employer to employees on account of overtime pay, shift premiums, holiday
premiums or weekend premiums, sick pay, vacation pay, jury duty pay, and pay while on leave for military service;
2. The maintenance of
on-premises facilities such as recreation, dining, or medical/first aid
for the treatment of work-related injuries or illness occurring during
normal work hours, or other facilities (excluding
day care centers) for use by employees;
3. Programs for the provision of holiday gifts such as turkeys or hams;
4. Sales to employees of
articles or commodities (whether or not they are offered at below-market
prices) of the kind the employer offers for sale
in the regular course of business;
5. Hiring halls
maintained by one or more employers,
employee organizations, or both;
6. Remembrance funds
under which contributions are made to provide remembrances such as
flowers, small gifts, or obituary notices on occasion of the illness, hospitalization, or death of an employee;
7. Strike funds maintained by an employee organization to provide payment to its members during strikes and for related purposes;
8. Industry advancement
programs that have no employee participants and do not provide benefits,
regardless of whether the program serves as a conduit through which funds
or other assets are channeled to
employee benefit plans subject to ERISA; and
9. Unfunded scholarship
programs, including tuition and education reimbursement programs, under
which payments are made solely from the general assets of an employer or employee organization
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