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).