Which of the following benefits are included in welfare benefit plans?

Welfare benefit plans encompass a range of benefits intended to provide various non-wage compensations to employees. These often include fringe benefits such as health insurance, disability insurance, and life insurance. Fringe benefits are specifically designed to improve employee satisfaction and overall well-being, making them a core component of welfare benefit plans.

While real estate investments, retirement accounts, and individual savings accounts are valuable, they do not fall under the definition of welfare benefit plans. Real estate investments are typically related to assets rather than direct employee benefits, retirement accounts focus on long-term savings for employees post-employment, and individual savings accounts pertain to personal savings mechanisms rather than employer-sponsored benefits. Thus, the inclusion of fringe benefits directly aligns with the intent and structure of welfare benefit plans.