Disability Plan Is Exempt ‘Payroll Practice’

Comcast Corp.'s short-term disability benefit plan is a “payroll practice” that is exempt from the Employee Retirement Income Security Act, the U.S. District Court for the Middle District of Pennsylvania ruled Dec. 6 in finding that it lacked subject matter jurisdiction over a plan participant’s action for benefits (Bernard v. Comcast Comprehensive Health and Welfare Benefits Plan).

Under a collective bargaining agreement between Comcast and the plan participant’s union, employees were paid for personal absences due to illness or injury under the company’s disability policies, and eligible employees were paid a portion of their salaries for up to ...