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ERISA only exempts two types of employers: 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.
Employee benefits such as short-term and long-term disability are regulated by the federal government through a complex scheme of laws pursuant to the Employee Retirement Income and Security Act (ERISA).