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Independent contractor retirement plan outside ERISA
Summary DOL was asked whether a retirement plan for a hospital's independent contractors was an ERISA pension plan. It said a plan covering contractors and no employees was outside ERISA, while worker status depended on case-specific facts. It separately noted that nonqualified deferred compensation plans could be subject to Title I.
Document
Federal opinion letter
Agency
U.S. Department of Labor, Employee Benefits Security Administration (EBSA)
Document number
P/OPINION 75-40
Date issued
April 17, 1975
Status
Unknown
EBSA's index does not mark withdrawn or superseded opinions; still posted on dol.gov as of 2026-10-26.
Status last verified October 26, 2026
Topics
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About this page: The full text below is the official document from U.S. Department of Labor, Employee Benefits Security Administration (EBSA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
P/OPINION 75-40
3(3)
3(6)✓
4(b)
April 17, 1975
Dear :
This is in response to your letter asking whether a
plan that provides retirement income for independent
contractors of a hospital is a pension plan within
the meaning of the Employee Retirement Income Security
Act of 1974.
As you point out in your letter, coverage of the Act
extends only to employee benefit plans. Accordingly,
a plan which provides benefits to independent contractors
and not to employees would not be covered. Whether an
individual working for a hospital or elsewhere is an
employee or an independent contractor, as you know, depends
upon the circumstances of the particular case.
Your letter also asks whether ERISA applies to non-qualified
deferred compensation plans in general. Title I of the Act,
which is administered by the Secretary of Labor, is applicable
to non-qualified plans.
Sincerely,
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