Day Care Benefits

Does anyone out there provide day care benefits for employees? If you do, do you treat them as an ERISA benefit or do you just provide the benefit under a policy? If so, could you share the policy?

FYI -- under ERISA day care is listed as the type of benefit that is covered as an employee welfare benefit subject to ERISA; but I have yet to find any case law that defines or explains this. My hunch is that most employers are just using policies and ignoring ERISA!

Thanks
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