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| When Does ERISA Govern a Severance Plan? Robinson + Cole LLP  Sept. 22, 2015 "The court first observed that ERISA's definition of employee welfare benefit plan was expansive, including 'any plan, fund, or program,' and explained: '[u]se of the word "any" and inclusion of three undefined, overlapping descriptors (plans, funds, and programs) suggests that Congress intended the definition of "employee welfare benefit plan" to be broad and independent of the specific form of the plan.' ... The court noted that ERISA did not require long-term commitments or discretionary determinations, but stated that 'these factors are useful analytic tools to the extent that they help us decide the ultimate question of whether a particular undertaking or obligation is a "plan, fund, or program" '." [Okun v. Montefiore Medical Center, No. 13-3928 (2d Cir. July 17, 2015)] |
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