Employee welfare plans like church plans are exempt from ERISA regulations while corporate and qualified plans are subject to them.
Planes de la iglesia are the type of employee welfare plans that are not subject to ERISA regulations. These plans are exempt because they are typically associated with religious organizations, which have certain exemptions under ERISA.
In contrast, corporate welfare plans are subject to ERISA regulations. Likewise, qualified plans, including major medical plans, fall under ERISA guidelines as well.
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