Are Employee Assistance Plans generally covered by ERISA, and are they

[Guest dcranage]

Are Employee Assistance Plans generally subject to ERISA? Are they considered to be Welfare Benefit Plans that are required to file Form 5500 if they cover 100 or more participants, Fringe Benefit plans that are required to file Form 5500 irrespective of the number of partipants, or neither of the above?

[Linda]

Most EAPs are group health plans. It depends on the benefits offered. So, a Form 5500 is required if 100 participants are covered. (Of course, the EAP could be bundled with a medical plan on one Form 5500.) Now here is my pet peeve -- the application of COBRA.

[Guest jimwhetsel]

If the EAP provides referral services only, it is not covered by ERISA. I'm curious about the COBRA comment however. How many employers REALLY offer COBRA for EAP plans?

[Guest nb]

We do offer the EAP through COBRA. We're 11,500 employees, about 25,000 lives.