Under ERISA, what was a major goal concerning health plans?

The major goal of the Employee Retirement Income Security Act (ERISA) concerning health plans was to provide a framework that ensures accountability, transparency, and financial stability for employee benefit plans, including health insurance. The correct answer highlights the ability for a single employer to fully self-insure a health plan, which reflects one of ERISA's intents.

Self-insurance allows employers to take on the responsibility of providing health benefits directly, rather than purchasing a health plan from an insurance company. This approach gives employers greater flexibility in designing their health benefits and control over costs, important aspects of ERISA’s objectives. Furthermore, ERISA sets regulatory standards for self-insured plans to protect participants' interests, promote fair treatment, and guarantee that benefits are funded adequately.

The emphasis on a single employer being able to self-insure aligns with ERISA’s broader goals of promoting employer-sponsored health coverage while also allowing for innovations in plan designs tailored to specific workforce needs. Other choices focus on a requirement for multiple employers to self-insure, which is not consistent with ERISA's governing structure or its primary goals.