Health and welfare benefit plans include plans that provide:

a.      Medical, dental, visual, psychiatric, or long-term health care; severance benefits; life insurance; accidental death or dismemberment benefits

b.      Unemployment, disability, vacations or holiday benefits; and

c.  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.  Because audit issues related to these plans are unique and often very complex, the Center has developed this resource Center to centralize resources useful to auditors of these plans.

·         About Health and Welfare Benefit Plans