scope:

General. (1) The purpose of this section is to clarify the definition of the terms ''employee welfare benefit plan'' and ''welfare plan'' for purposes of title I of the Act and this chapter by identifying certain practices which do not constitute employee welfare benefit plans for those purposes. In addition, the practices listed in this section do not constitute employee pension benefit plans within the meaning of section 3(2) of the Act, and, therefore, do not constitute employee benefit plans within the meaning of section 3(3). Since under section 4(a) of the Act, only employee benefit plans within the meaning of section 3(3) are subject subject to title I of the Act, the practices listed in this section are not subject to title I.