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Exemptions Church Plans

Genova Burns LLC

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

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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

Saul Ewing LLP

The Friday Five: Five Current ERISA Litigation Highlights - July 2018

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This month’s Friday Five examines cases applying an arbitrary and capricious standard of review and recent “church plan” jurisprudence, and cases that address the issue of a participant’s burden to prove that disease did not...more

Seyfarth Shaw LLP

Tenth Circuit Answers Questions Left Open Following Supreme Court’s Advocate Health Network v. Stapleton Decision, Significantly...

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Seyfarth Synopsis: In Medina v. Catholic Health Initiatives, — F.3d —, 2017 WL 6459961 (10th Cir. Dec. 19, 2017), the Tenth Circuit held that a retirement plan sponsored by Catholic Health Initiatives (“CHI”), a...more

Saul Ewing LLP

The Friday Five: Five Current ERISA Litigation Highlights

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On November 29, 2017, the Department of Labor (DOL) further delayed and extended the applicability date of the 2016 Final Rule amending claims procedures for ERISA-covered employee benefit plans. Previously, the Final Rule...more

Dickinson Wright

High Court Unanimously Upholds ERISA Exemption For Church-Affiliated Pension Plans

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Advocate Health Care Network et al v. Stapleton et al, 581 U.S. __ (2017) - In one of the recent opinions rendered by the United States Supreme Court, it was found that pension plans maintained by religiously affiliated...more

Miles & Stockbridge P.C.

Supreme Court Clarifies Limits to ERISA Church Plan Exemption

On March 27, 2017, the then 8 Supreme Court Justices heard oral arguments for three consolidated cases regarding the outer bounds of the “church plan” exception under the Employee Retirement Income Security Act of 1974...more

Kramer Levin Naftalis & Frankel LLP

Debt Dialogue: June 2017 - Supreme Court Holds Church-Affiliated Organizations Exempt From ERISA: A Prescription for the Ailing...

On June 5, 2017, the United States Supreme Court rendered an important decision that will impact restructurings — particularly health care provider restructurings — going forward. The Supreme Court reversed the Third, Seventh...more

Maynard Nexsen

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

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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

FordHarrison

Supreme Court Decision Offers Some Relief to Church-Affiliated Nonprofits Using ERISA Church Plan Exemption

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Executive Summary: The U.S. Supreme Court’s decision in Advocate Health Care Network v. Stapleton serves as a reminder to church-affiliated hospitals and other organizations using the ERISA church plan exemption to review the...more

Locke Lord LLP

Church Plans Rejoice: The Supreme Court has Spoken

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Over 30 lawsuits have been filed over the past several years alleging that defined benefit plans maintained by religiously-affiliated hospital systems are not entitled to church plan status under the Employee Retirement...more

Bradley Arant Boult Cummings LLP

SCOTUS Church Plan Ruling Ends the Battle But Not the War: What Church-Affiliated Church Plan Sponsors Need to Know and Do Now

The Supreme Court of the United States has ruled that employee benefit plans sponsored by certain church-affiliated organizations do not have to be established by a church to be considered a “church plan,” which is exempt...more

Franczek P.C.

U.S. Supreme Court Finds that Retirement Plans Sponsored by Religious Hospitals Are Exempt from ERISA

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The United States Supreme Court has ruled that retirement plans sponsored by church-affiliated organizations, such as hospitals, are exempt from ERISA. ERISA’s “church plan exemption” provides that a retirement plan that is...more

Clark Hill PLC

Supreme Court Unanimously Extends the "Church Plan" ERISA Exemption to Plans Originally Established by Non-Church Affiliates

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On June 5, 2017, the U.S. Supreme Court issued an 8-0 decision (with new Justice Gorsuch not participating as this case was argued and decided prior to his joining the Court) holding that qualified retirement plans maintained...more

McGuireWoods LLP

ERISA ‘Church Plan’ Exemption Applies to Religiously Affiliated Hospital Plans

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In a victory for religiously affiliated hospitals sponsoring defined benefit (DB) plans, the U.S. Supreme Court ruled on June 5 that such plans need not have been originally established by churches to be exempt from ERISA....more

Proskauer - Employee Benefits & Executive...

The United States Supreme Court Rules in Favor of Hospitals on “Church Plan” ERISA Exemption

The United States Supreme Court unanimously ruled in favor of religiously-affiliated hospitals and healthcare organizations in holding that a pension plan need not be established by a church in order to qualify for ERISA’s...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

Jackson Lewis P.C.

Supreme Court Rules Pension Plans Of Religiously Affiliated Organizations Exempt From ERISA

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ERISA’s “church plan” exemption applies to pension plans maintained by church-affiliated organizations such as healthcare facilities, even if the plans were not established by a church, the U.S. Supreme Court has ruled...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

Seyfarth Shaw LLP

The Supreme Court’s Church Plan Decision

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Seyfarth Synopsis: The Supreme Court has held unanimously that a 1980 amendment to ERISA means that a pension benefit plan need not be established by a church in order to be exempt from ERISA rules, including most...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

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Advocate Health Care Network v. Stapleton

On June 5, 2017, the Supreme Court decided Advocate Health Care Network v. Stapleton, No. 16-74, holding that an employee benefit plan that is maintained by an organization that is controlled by or associated with a church...more

Genova Burns LLC

High Court Agrees Pension Plans Sponsored by Church-Affiliated Hospitals Are ERISA-Exempt and Upholds Decades of IRS, PBGC and DOL...

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In a much-anticipated decision, on June 5 the U.S. Supreme Court held that a pension plan sponsored by a religious affiliated nonprofit hospital qualifies as an ERISA-exempt church plan even though the plan was not initially...more

Dorsey & Whitney LLP

The Supreme Court - June 5, 2017

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The Supreme Court of the United States issued decisions in five cases today: Advocate Health Care Network v. Stapleton, No. 16-74: This case involves whether three church-affiliated nonprofits that run hospitals and offer...more

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