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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 exempts self-funded plans from state. insurance laws, including reserve requirements, mandated benets, premium taxes, and consumer protection regulations 1. Today, with the passing of the Patient Protection and Affordable Care Act (PPACA), the interest in this nancial arrangement has.