Employee Welfare Benefit Plans — 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).