Is a long-term care plan covered by ERISA? I have found information stating that long term care programs are not subject to HIPAA and COBRA - if provided as a separate plan. However, are such plans covered by ERISA?

Long Term Care group plans don't usually fall under ERISA guidelines and depending on your company's way they are established (C-corp, subchapter S, etc.) the benefits are tax deductible with no tax on the benefit at the time received but that depends on the DBA (daily benefit amount). There is talk of putting it inside Section 125 too

Generally speaking any plan that delivers a benefit to employees other than wages is subject to ERISA. If the employer is involved in this "offering" to their employees, it is covered by ERISA.

Benefits subject to ERISA are listed at section 3(1) of ERISA. While many important benefits are listed, the list is limited. Long term care usually provides medical, sickness or disability benefits, all on the list.