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1 Employee benefit plans maintained by governmental employers are exempt from ERISAâs requirements. This exemption includes plans maintained by the federal, state or local (for example, a city, county or township) governments.  Church plans are also exempt from ERISA. A church plan is any employee benefit plan established or maintained by a church or by a convention or association of churches that is exempt from tax under Section 501 of the Internal Revenue Code (Code), and has not made an election under Code Section 410(d) to be subject to ERISA.
One danger is an employer will define a participant in its plan as a full-time employee as defined by the ACA. On its face this strategy appears sound as the employer will offer all of its full-time employees coverage. The problem with this strategy is it leaves the employer more susceptible to an ERISA Â§510 claim.