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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.
ERISA has its limitations, and it is a complicated area of law if you need to pursue a civil claim against an ERISA employer, but it still offers some protection to employees who may be wronged due to the financial mismanagement of plan fiduciaries.