employee welfare benefit plan
USA
A plan, fund or program established or maintained by an employer or an employee organization or both. The purpose of an employee welfare benefit plan is to provide non-retirement oriented benefits, through insurance or otherwise, such as:
• Medical, surgical or hospital care or benefits.
• Benefits in the event of sickness, accident, disability, death or unemployment.
• Vacation benefits.
• Apprenticeship or other training programs.
• Day care centers.
• Scholarship funds.
• Prepaid legal services.
• Benefits described in section 302(c) of the Labor Management Relations Act of 1947 (other than pensions on retirement or death and insurance to provide pensions).
Examples include cafeteria, medical, dental and vision plans, dependent care and health care flexible spending account programs, short- or long-term disability plans and group life insurance plans. Employee welfare benefit plans are usually unfunded.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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