News & Analysis as of

Defined Benefit Plans Churches

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

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

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

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

Seyfarth Shaw LLP

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

Seyfarth Shaw LLP on

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

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

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