New York Laws
Article 44 - Employee Welfare Funds
4402 - Definitions.

(b) "Employee benefits" means one or more benefits or services for
employees or their families or dependents, or for both, including, but
not limited to, medical, surgical or hospital care or benefits, benefits
in the event of sickness, accident, disability or death, benefits in the
event of unemployment, or retirement benefits.
(c) "Trustee" means the person or group of persons who or which is
charged with or has the general power of administration over an employee
welfare fund and may include a pension board or committee, a board of
individual trustees, a board of administration or the like; provided,
however, such term shall not include a corporate trustee which is
subject to supervision by the supervisor of banks of any state or the
comptroller of the currency; nor shall such term include any insurer
licensed under the laws of this state or authorized to do business
herein.
(d) "Employed in this state" means employed at a place of business
maintained by the employer in the state.
(e) "Employer" means all persons part or all of whose employees or
members are covered by an employee welfare fund.
(f) "Person" means all individuals (acting alone or in representative
capacities), partnerships, associations, corporations, labor unions and
other entities.
(g) "Labor organization" means any labor union or any organization of
any kind, or any agency or employee representation committee,
association, group or plan, in which employees participate and which
exists for the purpose, in whole or in part, of dealing with employers
concerning grievances, labor disputes, wages, rates of pay, hours of
employment or conditions of work.