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In general, ERISA covers employee welfare and pension benefit plans, defined in 29 CFR § 2510.3-1(2) as: “(i) medical, surgical, or hospital care or benefits, or benefits in the event of sickness, accident, disability, death or unemployment, or vacation benefits, apprenticeship or other training programs, or daycare centers, scholarship funds or prepaid legal services, or (ii) any benefit described in Section 302(c) of the Labor Management Relations Act, 1947 (other than pensions on retirement or death, and insurance to provide such pensions).”

Workspan Daily article;The Facts on Tax: Breaking Down the H.R. 1 Overtime, Tips Provisions , Workspan Daily article;Sharing Salary Data: When Is It Safe vs.

Companies were grouped into five size categories based on revenue: micro ($50 million to $500 million), small ($500 million to $1 billion), medium ($1 billion to $2.5 billion), large ($2.5 billion to $10 billion) and top 200 (the 200 largest companies in the S&P 500 by revenue).

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Journal of Computer-Mediated Communication 19(1): 1-19.

The Journal of Total Rewards First Quarter 2025 | Volume 34 | No. 1 Learn how benefits can drive employee engagement.

Table 1 shows a significant difference between the plans.

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Current legislation: ;Colorado’s Artificial Intelligence Act , effective Feb. 1, 2026, requires that deployers of high-risk AI systems use reasonable care to protect consumers (which includes employees and job applicants) “from any known or reasonably foreseeable risks of algorithmic discrimination.”