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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.
Plaintiff alleges that Defendants are violating ERISA, a federal law, by, among other things: 1  underfunding the CHI Plan; 2  failing to furnish Plaintiff or any member of the proposed Class with Pension Benefit Statements, Summary Annual Reports, Notifications of Failure to Meet Minimum Funding, or Funding Notices;