Which of the following is listed as an ERISA plan category?

• A. Vacation benefits
• B. Day care centers
• C. Medical, surgical, or hospital benefits
• D. Scholarships

Answer: (C)

ERISA welfare benefit plans include health-related coverage, and medical, surgical, or hospital benefits are a classic example of that category. This type of plan provides coverage for medical services and hospital care and is one of the standard health-related benefits that ERISA governs, with requirements for disclosure, fiduciary duties, and funding.

The other options—vacation benefits, day care centers, and scholarships—do not constitute ERISA plan categories in the sense of health and welfare benefits. Vacation pay is typically a paid time-off benefit, day care centers aren’t a standard health or welfare benefit category under ERISA, and scholarships aren’t employee welfare benefits ERISA defines.