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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.
These six mandatory disability benefit laws share two features that make them very important for. employers with employees in those jurisdictions: â¢ Employers may not claim ERISA preemption for short-term disability plans in these. jurisdictions, even if such plans are self-insured.