"Employee benefit plans are regulated entities and, as such, certain special audit requirements and responsibilities generally apply."

About Health and Welfare Benefit Plans

Health and welfare benefit plans include plans that provide:

•  Medical, dental, visual, psychiatric, or long-term health care; severance benefits; life insurance; accidental death or dismemberment benefits
• Unemployment, disability, vacations or holiday benefits; and
•  Apprenticeships, tuition assistance, day-care, housing subsidies, or legal services benefits.
  Health and welfare benefit plans may be either defined-benefit or defined contribution plans.