This document is a Department of Labor advisory opinion on whether the Dairy Consortium Health Plan is an employee welfare benefit plan maintained by a bona fide group or association of employers under the Employee Retirement Income Security Act (ERISA). The DOL concludes that the participating dairy farm employers, who are members of the First District Association, constitute a bona fide group or association of employers that can act as the "employer" to establish and maintain the Dairy Consortium Health Plan as an ERISA-covered employee welfare benefit plan.