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Employee Retirement Income Security Act (ERISA) Churches

Bricker Graydon LLP

403(b) Plans - Not Your Average Salary Deferral Plan

Bricker Graydon LLP on

Congress continues to pass laws that move 403(b) plans ever closer to 401(k) plans, but 403(b) plans remain distinct. Understanding these differences allows you to maintain a compliant plan that best serves the needs of your...more

Groom Law Group, Chartered

Church Plan Litigation – Out of the ERISA Woods Into the State Law Forest

If you thought that church plan litigation was effectively over after the Supreme Court’s decision upholding the traditional interpretation of the ERISA church plan definition in its 2017 decision in Advocate Health Care...more

Holland & Knight LLP

Religious Institutions Update: December 2020

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In Roman Catholic Diocese of Brooklyn, N.Y. v. Cuomo, No. 20A87, 2020 WL 6948354 (U.S. Nov. 25, 2020) (per curiam), the U.S. Supreme Court enjoined enforcement of the 10- and 25-person occupancy limits on churches in New York...more

Genova Burns LLC

How to Comply with ERISA’s Prohibited Transactions Requirements For Group Benefit Plans

Genova Burns LLC on

The Employee Retirement Income Security Act of 1974 (“ERISA”), the principal federal law which regulates the benefit plans marketed to employers in this country, imposes specific requirements on most employer-sponsored...more

Bradley Arant Boult Cummings LLP

The New Principal (Purpose Organization) Question in the Ongoing Church Plan Litigation: Does the Committee “Maintain” the Plan? -...

Last year, in Advocate Health Care Network v. Stapleton, the U.S. Supreme Court decided that a special type of “church plan,” intended to be exempt from Title I of ERISA and many Internal Revenue Code requirements, does not...more

Verrill

Voluntary Compliance with ERISA Does Not Preclude Church Plan Status

Verrill on

The IRS has once again confirmed that an employee benefit plan maintained by a church or church-affiliated organization is not subject to ERISA unless the plan sponsor makes an affirmative written election to have ERISA apply...more

Holland & Knight LLP

Religious Institutions Update: January 2018 - Lex Est Sanctio Sancta

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Timely Topics - By Shannon B. Hartsfield - The U.S. Department of Health and Human Services (HHS) announced on Jan. 18, 2018, the creation of a new division within its Office for Civil Rights (OCR). OCR is described as...more

Maynard Nexsen

Supreme Court Confirms Retirement Plans of Church-Affiliated Organizations Can be Exempt from ERISA

Maynard Nexsen on

In a much-anticipated ruling, the U.S. Supreme Court ruled on June 5 that retirement plans maintained by church-affiliated organizations can be exempt from the Employee Retirement Income Security Act (ERISA), regardless of...more

Eversheds Sutherland (US) LLP

Supreme Court Rules That Church-Affiliated Hospitals Fall Within ERISA’s Church Plan Exemption

On June 5, a unanimous US Supreme Court reversed decisions of the US Courts of Appeal for the Third, Seventh, and Ninth Circuits, holding that a church-affiliated organization that establishes an employee benefits plan falls...more

Obermayer Rebmann Maxwell & Hippel LLP

ERISA Religious Exemption Expanded: SCOTUS Says Church Affiliation is Enough

In a sigh of relief for faith-based healthcare providers, on Monday, June 5th, the U.S. Supreme Court held, in a decision authored by Justice Elena Kagan, that the Employee Retirement Income Security Act’s religious exemption...more

Hinshaw & Culbertson LLP

Supreme Court Confirms Standards for ERISA’s Church Plan Exception

In a clear win for religiously-affiliated employers, including hospital systems and educational institutions, a unanimous Supreme Court found that a statutory exception to ERISA’s requirements for “church plans” applies to...more

McDermott Will & Emery

Supreme Court Rules in Favor of Church-Affiliated Hospitals in Church Plan Litigation

In a major victory for church-affiliated hospitals, the US Supreme Court overturned three appellate court rulings and decided unanimously that church-affiliated hospitals can maintain their pension plans as "church plans"...more

Fisher Phillips

Church-Affiliated Employers Get Win As SCOTUS Clarifies ERISA Exemption

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In a unanimous 8-0 decision published today, the U.S. Supreme Court (SCOTUS) ruled that employee benefit plans sponsored by church-affiliated organizations will qualify for the “church plan” exemption under the Employee...more

Franczek P.C.

U.S. Supreme Court to Consider ERISA Church Plan Exemption

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In a decision that may have profound consequences for the funding and continued operation of defined benefit retirement plans covering employees at religiously affiliated organizations, the U.S. Supreme Court has decided to...more

Seyfarth Shaw LLP

Watching SCOTUS – ERISA Church-Plan Exemption Revisited

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Seyfarth Synopsis: Currently before the Supreme Court are two petitions regarding the thorny legal question of which organizations can qualify for ERISA’s Church-plan exemption. If the Supreme Court grants certiorari and...more

Holland & Knight LLP

Religious Institutions Update: August 2016

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When was the last time your organization reviewed your insurance policies? Not all policies are equal. Many religious organizations are underinsured. Most should have general liability, property, professional liability,...more

McDermott Will & Emery

Two Adverse Decisions against Church Plans Reached at Appellate Court Level

McDermott Will & Emery on

In Depth - Since 2013, there have been more than 10 lawsuits filed against various health care systems across the country that maintain and operate defined benefit pension church plans. These suits allege that the...more

Bradley Arant Boult Cummings LLP

Courts Strike Down Church Plan Exemptions for Church-Affiliated Organizations

Until recently, the Internal Revenue Service (IRS), the Department of Labor (DOL), and federal courts seemed to agree that a retirement plan established and maintained by a church-affiliated organization generally qualified...more

Fisher Phillips

Courts Continue To Expand ERISA Church Plan Exemption

Fisher Phillips on

Most employers know that there is a federal law – the Employee Retirement Income Security Act, or ERISA – that governs employer-sponsored employee benefit plans. There are a few notable exceptions that could apply to...more

Seyfarth Shaw LLP

Thoughts on Church Plan Status After Kaplan v. Saint Peter’s Healthcare System

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The Court of Appeals for the Third Circuit now is the first federal appellate court to decide whether a defined benefit plan sponsored by church-affiliated organization is a church plan under ERISA. The Court held that a...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - April 2015

Proskauer Rose LLP on

Editor's Overview - In this month's Newsletter, Robert Rachal discusses recent "church plan" rulings where some federal judges have declined to give deference to long-standing, consistent guidance from the Internal...more

Holland & Knight LLP

Religious Institutions: August 2014

Holland & Knight LLP on

If the Internal Revenue Service (IRS) had a moratorium on enforcing §501(c)(3) electioneering restrictions against churches and religious organizations, the IRS states that it has been lifted incident to the settlement and...more

Holland & Knight LLP

Religious Institutions Update - Lex Est Sanctio Sancta

Holland & Knight LLP on

"Church plans" are pension plans (including defined benefit or defined contribution plans) exempt (without an irrevocable election) from many of the legal requirements of the Employee Retirement Income Security Act (ERISA)...more

Genova Burns LLC

NJ Federal Court Rules Pension Plan Established By Church-Controlled Hospital Not an ERISA-Exempt Church Plan

Genova Burns LLC on

On March 31, 2014 the U.S. District Court in New Jersey held that a defined benefit pension plan established by St. Peter’s Healthcare System was not a church plan exempt under ERISA despite the fact that St. Peter’s is...more

McDermott Will & Emery

Multiple Class Action Complaints Challenge Church Plan Status of Hospital Pension Plans

Recent complaints challenging the “church plan” status of certain pension plans maintained by church-sponsored hospital systems may signal the beginning of a new wave of lawsuits challenging underfunded church pension plans. ...more

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