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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

ESOP Fiduciaries Not Entitled to Presumption of Prudence

In Fifth Third Bancorp v. Dudenhoeffer, the U.S. Supreme Court unanimously held that there is no presumption of prudence for fiduciaries of an employee stock ownership plan (ESOP) who invest in employer securities. The case...more

Exclusion of Coverage for Same-Sex Spouses Did Not Interfere with Protected Rights under ERISA

In Roe v. Empire Blue Cross Blue Shield, a federal district court addressed the issue of whether a self-funded health plan could include language that denied dependent coverage to same-sex spouses without violating Section...more

Defense of Marriage Act: What the U.S. Supreme Court’s Windsor Decision May Mean for Employer-Sponsored Benefit Plans

Now that the U.S. Supreme Court has ruled in U.S. v. Windsor that the federal Defense of Marriage Act (“DOMA”) is an unconstitutional “deprivation of the equal liberty of persons that is protected by the Fifth Amendment of...more

Supreme Court Clarifies Subrogation Rights, Emphasizes Need for Precise Plan Language

Plan sponsors, particularly those that sponsor self-funded health plans, should review plan document provisions in light of the recent decision of the Supreme Court of the United States in US Airways, Inc. v. McCutchen. In...more

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