Is a long-term care plan covered by ERISA? I have found information stating that long term care programs are not subject to HIPAA and COBRA - if provided as a separate plan. However, are such plans covered by ERISA?

Long Term Care group plans don't usually fall under ERISA guidelines and depending on your company's way they are established (C-corp, subchapter S, etc.) the benefits are tax deductible with no tax on the benefit at the time received but that depends on the DBA (daily benefit amount). There is talk of putting it inside Section 125 too