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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.
ERISA would not apply to private disability insurance plans that workers buy on their own. When employees have an ERISA disability benefits plan, ERISA's often-complex regulations control nearly every aspect of the plan and how employees obtain the plan's benefits. First, ERISA requires the employer to provide employees with information about their disability benefits. This information must include: 1  detailed explanations of what is covered under the plan and what is not;  directions on how to file a claim if the employee becomes disabled; and.