What is the test for establishing an employee benefit plan?

MultiRegion, United States of America

The following excerpt is from Bogue v. Ampex Corp., 976 F.2d 1319 (9th Cir. 1992):

9 881 F.2d 166 (5th Cir.), reh'g en banc denied, 887 F.2d 1083 (5th Cir.1989), cert. denied, 495 U.S. 923, 110 S.Ct. 1959, 109 L.Ed.2d 321 (1990).

10 Id. at 176.

11 Id.

12 868 F.2d 631 (3d Cir.1989).

13 Id. at 635.

14 953 F.2d 960 (5th Cir.1992).

15 Id. at 962-63 (quoting Pane v. RCA Corp., 667 F.Supp. 168, 170-71 (D.N.J.1987)).

16 29 U.S.C. 1002(1) defines an employee benefit plan as one "established or maintained by an employer".

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