ERISA Overview and Claims for Benefits and Litigation
Robert C. Paschal
July 23, 2009
The threshold issue to address in determining whether ERISA, which stands for the Employee Retirement Security Income Act of 1974, 29 U.S.C. §§ 1001, et seq., governs employee benefit plans or claims is to determine whether or not a "plan" exists within the meaning of the ERISA statute. It has been my experience that the issue as to whether or a "plan" exists under ERISA surfaces most frequently when an employer/defendant asserts that state law claims relating to the benefits at issue are preempted by ERISA. This manuscript will address ERISA preemption below, but a preliminary discussion of ERISA plans is essential to an understanding of when ERISA is applicable to a particular claim for benefits.
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