"[T]he DOL looks at a number of factors in determining whether an unfunded self-insured plan should be considered 'bona fide' for SCA compliance purposes. The primary factors it considers are: [1] Can the plan be reasonably anticipated to provide the prescribed benefits? [2] Is it a legally enforceable commitment on the part of the employer? [3] Is it carried out under a financially responsible program? [4] Has it been communicated to the employees in writing?"  MORE >>