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Severance Pay › Internal Revenue Service › Department of Labor (DOL)

Miles & Stockbridge P.C.

Are Severance Benefits Subject to ERISA?

Miles & Stockbridge P.C. on

Definitely maybe. Severance benefits are subject to ERISA if they comprise a “plan, fund or program.” The Supreme Court held that there is a plan, fund or program for severance benefits if (1) payment requires an “ongoing...more

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