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Retirement Plan › 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

Groom Law Group, Chartered on

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

Verrill

Controlled Group Rules for Tax Exempt Organizations: A Brief Review

Verrill on

Corporate entities under common control are generally treated as a single employer for purposes of applying the core rules that govern employee benefit plans and executive compensation arrangements. For that reason, a...more

Holland & Knight LLP

Religious Institutions Update: January 2018 - Lex Est Sanctio Sancta

Holland & Knight LLP on

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

Franczek P.C.

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

Franczek P.C. on

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

Bradley Arant Boult Cummings LLP

Courts Strike Down Church Plan Exemptions for Church-Affiliated Organizations

Bradley Arant Boult Cummings LLP on

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

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

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