Plans, funds, or programs created by an employer or a union to provide medical,
sickness, accident, disability, death, unemployment, and vacation benefits;
apprenticeship and training programs; day care centers; scholarship funds; prepaid
legal services; or any benefit allowed by the Taft-Hartley Act. These plans
are distinguished from employee pension benefit plans that provide for retirement
income or the deferral of income (e.g., "traditional" defined benefit pension
plans, 401(k) plans).
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