The Accidental ERISA Plan: Unintended Results of Severance Pay by Alison McCalla


With recent and anticipated layoffs on the rise, severance benefits are currently receiving increased attention from employers hoping to ease the burden experienced by terminated employees. Even with increased attention, some employers continue to overlook one critical question in establishing severance arrangements: is this arrangement a “plan” subject to ERISA?

Article authored by McAfee & Taft attorney: Alison McCalla.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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