ERISA:
1.    Governs the retirement benefit plans of employees.
2.    Law doesn’t just cover the retirement plan; it also affects the health care benefits not only when retired, but when they are active.
3.    75% of employees are covered by an insurance plan which is covered by ERISA.
4.    DIAGRAM: Center is the plan which covers the employee.  The plan is often administered by an entity outside the employer’s jurisdiction by a Managed Care Organization (third party administrator).  They contract with health care providers who work with the employee as the patient.