Supreme Court Says “Church Plans” May Be Established by Church Affiliates
Decision ends years of confusion after lower courts had ruled that plans had to be established by churches
The Supreme Court has ended years of confusion among religious organizations by ruling that an employee pension plan established by religiously affiliated organizations is considered a “church plan” and not covered by the Employee Retirement Income Security Act (ERISA). Several Courts of Appeals had previously ruled that such plans would be subject to more protective ERISA requirements if not established directly by a church. (See Nonprofit Issues, March 2016.)
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