Per the Department of Labor website: “Unfunded, self-insured fringe benefit plans (other than fringe benefits such as vacations and holidays which by their nature are normally unfunded) under which prevailing wage contractors allegedly make “out of pocket” payments to provide benefits as expenses may arise, rather than making irrevocable contributions to a trust or other funded arrangement as required under Sec. 4.171(a)(4), are not normally considered “bona fide” plans or equivalent benefits for purposes of the Davis-Bacon Act”