Which type of employee welfare plan does not fall under ERISA regulations?

Church plans are a specific type of employee welfare plan that is exempt from the Employee Retirement Income Security Act (ERISA) regulations. These plans are typically established and maintained by a church or a convention or association of churches exclusively for its employees, and they provide retirement benefits, including health care benefits.

The exemption for church plans is rooted in the recognition of religious organizations' rights to administer their benefits without the same level of federal oversight as secular employers. This allows churches to operate their welfare plans in accordance with their specific beliefs and practices, rather than conforming to the stringent regulations imposed by ERISA, which governs most employee benefit plans in the United States.

In contrast, major medical plans, corporate plans, and qualified plans are subject to ERISA regulations, which set standards for employee benefit plans in areas like fiduciary responsibilities and reporting requirements. This regulatory framework is designed to protect the interests of participants in these plans, ensuring transparency and accountability.