Brief Case
Pension Resource

29 C.F.R. § 2510.3-3

Employee benefit plan.
eCFR amendment effective 2017-01-01 · superseded Jun 21, 2018 · last amended by 40 FR 34530, Aug. 15, 1975
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(a) General. This section clarifies the definition in section 3(3) of the term “employee benefit plan” for purposes of title I of the Act and this chapter. It states a general principle which can be applied to a large class of plans to determine whether they constitute employee benefit plans within the meaning of section 3(3) of the Act. Under section 4(a) of the Act, only employee benefit plans within the meaning of section 3(3) are subject to title I.
(b) Plans without employees. For purposes of title I of the Act and this chapter, the term “employee benefit plan” shall not include any plan, fund or program, other than an apprenticeship or other training program, under which no employees are participants covered under the plan, as defined in paragraph (d) of this section. For example, a so-called “Keogh” or “H.R. 10” plan under which only partners or only a sole proprietor are participants covered under the plan will not be covered under title I. However, a Keogh plan under which one or more common law employees, in addition to the self-employed individuals, are participants covered under the plan, will be covered under title I. Similarly, partnership buyout agreements described in section 736 of the Internal Revenue Code of 1954 will not be subject to title I.
(c) Employees. For purposes of this section:
(1) An individual and his or her spouse shall not be deemed to be employees with respect to a trade or business, whether incorporated or unincorporated, which is wholly owned by the individual or by the individual and his or her spouse, and
(2) A partner in a partnership and his or her spouse shall not be deemed to be employees with respect to the partnership.
(d) Participant covered under the plan. (1)(i) An individual becomes a participant covered under an employee welfare benefit plan on the earlier of -
(A) The date designated by the plan as the date on which the individual begins participation in the plan;
(B) The date on which the individual becomes eligible under the plan for a benefit subject only to occurrence of the contingency for which the benefit is provided; or
(C) The date on which the individual makes a contribution to the plan, whether voluntary or mandatory.
(ii) An individual becomes a participant covered under an employee pension plan -
(A) In the case of a plan which provides for employee contributions or defines participation to include employees who have not yet retired, on the earlier of -
(1) The date on which the individual makes a contribution, whether voluntary or mandatory, or
(2) The date designated by the plan as the date on which the individual has satisfied the plan's age and service requirements for participation, and
(B) In the case of a plan which does not provide for employee contributions and does not define participation to include employees who have not yet retired, the date on which the individual completes the first year of employment which may be taken into account in determining -
(1) Whether the individual is entitled to benefits under the plan, or
(2) The amount of benefits to which the individual is entitled,
whichever results in earlier participation.
(2)
(i) An individual is not a participant covered under an employee welfare plan on the earliest date on which the individual -
(A) Is ineligible to receive any benefit under the plan even if the contingency for which such benefit is provided should occur, and
(B) Is not designated by the plan as a participant.
(ii) An individual is not a participant covered under an employee pension plan or a beneficiary receiving benefits under an employee pension plan if -
(A) The entire benefit rights of the individual -
(1) Are fully guaranteed by an insurance company, insurance service or insurance organization licensed to do business in a State, and are legally enforceable by the sole choice of the individual against the insurance company, insurance service or insurance organization; and
(2) A contract, policy or certificate describing the benefits to which the individual is entitled under the plan has been issued to the individual; or
(B) The individual has received from the plan a lump-sum distribution or a series of distributions of cash or other property which represents the balance of his or her credit under the plan.
(3)
(i) In the case of an employee pension benefit plan, an individual who, under the terms of the plan, has incurred a one-year break in service after having become a participant covered under the plan, and who has acquired no vested right to a benefit before such break in service is not a participant covered under the plan until the individual has completed a year of service after returning to employment covered by the plan.
(ii) For purposes of paragraph (d)(3)(i) of this section, in the case of an employee pension benefit plan which is subject to section 203 of the Act the term “year of service” shall have the same meaning as in section 203(b)(2)(A) of the Act and any regulations issued under the Act and the term “one-year break in service” shall have the same meaning as in section 203(b)(3)(A) of the Act and any regulations issued under the Act.
Source credit, amendments & notes

[40 FR 34530, Aug. 15, 1975]

29 C.F.R. § 2510.3-3 — Employee benefit plan. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2510.3-3&asof=1995-01-04 · printed Oct 16, 2026
On this page
  • (a) General.
  • (b) Plans without employees.
  • (c) Employees.
  • (d) Participant covered under the plan.
Implements
ERISA § 3 (29 U.S.C. § 1002) Definitions
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 11 other documents
IRS / Treasury
Notices
  • Notice 2026-48 Aug 24, 2026 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions
Department of Labor (EBSA)
Final Rules
  • 89 FR 34106 Apr 30, 2024 — Definition of “Employer”-Association Health Plans (b)(c)
  • 84 FR 37508 Jul 31, 2019 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans (b)(d)(2)(ii)
  • 83 FR 28912 Jun 21, 2018 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans (b)
  • 77 FR 5632 Feb 3, 2012 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure (c)
Proposed Rules
  • 88 FR 87968Proposed Dec 20, 2023 — Definition of “Employer”-Association Health Plans Comments due Feb 20, 2024 (b)(c)
  • 83 FR 53534Proposed Oct 23, 2018 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans Comments due Dec 24, 2018 (b)
  • 83 FR 614Proposed Jan 5, 2018 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans Comments due Mar 6, 2018 (b)
  • 81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016 (b)(d)(d)(1)(d)(2)
  • 80 FR 22021Proposed Apr 20, 2015 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P… Comments due Jul 6, 2015
Advisory Opinions
  • AO 2020-01A — Whether LP Management's limited partnership programs are employee welfare benefit plans within the meaning of section 3(1) of ERISA, and, if so, whether the ar… (b)
Tax Court (1) · DOL/Federal (0)
U.S. Tax Court (1)
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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 20, 2018eCFR amendment effective 2017-01-01 run 2640 FR 34530, Aug. 15, 1975View
Jun 21, 2018Aug 19, 2018eCFR amendment effective 2018-06-21 run 2640 FR 34530, Aug. 15, 1975View · Redline (sign in)
Aug 20, 2018Jul 31, 2019eCFR amendment effective 2018-08-20 run 2683 FR 28961, June 21, 2018View · Redline (sign in)
Aug 1, 2019Sep 29, 2019eCFR amendment effective 2019-08-01 run 2683 FR 28961, June 21, 2018View · Redline (sign in)
Sep 30, 2019Apr 29, 2024eCFR editorial change effective 2019-09-30 run 2684 FR 37543, July 31, 2019View · Redline (sign in)
Apr 30, 2024Jun 30, 2024eCFR amendment effective 2024-04-30 run 2684 FR 37543, July 31, 2019View · Redline (sign in)
Jul 1, 2024currenteCFR amendment effective 2024-07-01 run 289 FR 34127, Apr. 30, 2024View · Redline (sign in)
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