Supreme Court Upholds ERISA Exemption for Church-Affiliated Pension Plans

Overview


Todd Solomon said the Supreme Court’s ruling that church-affiliated pension plans are exempt from ERISA “is consistent with years of IRS rulings and other government guidance,” and called it “welcome news for current sponsors of church plans that have been maintaining plans deemed exempt from ERISA.” But Mr. Solomon cautioned such plans “to ensure that they satisfy the strict requirements for church plan status” under the Internal Revenue Code.