Benefit Plans Established by 教会 Affiliates Are Exempt From 艾瑞莎
On June 5, 2017, the United 州s Supreme Court held that employee benefit plans established by church-affiliated organizations are 教会计划s pursuant to the 教会计划 exemption under the Employee Retirement Income Security Act of 1974 (“ERISA”).
教会附属组织维护的退休计划涵盖在ERISA中’s 教会计划 definition. However, until recently, it was unclear whether a church-affiliated organization could establish an exempt 教会计划. In several lawsuits, participants, in retirement plans maintained by church-affiliated hospitals, claimed that the plans did not qualify for the exemption because the retirement plans were not established by a church. As such, the retirement plans should be subject to 艾瑞莎’授予，报告和披露，资金，信任和受托规则。第三巡回赛，第七巡回赛和第九巡回赛同意参与者的意见，并裁定医院的计划应遵守ERISA。最高法院合并了这些案件，并推翻了这些裁决。
最高法院侧重于ERISA下教会计划的定义，该计划定义了“church plan” for purposes of the exemption. The 教会计划 definition states that “[a] plan 建立和维护 for its employees . . . by a church . . . includes a plan maintained by an organization . . . the principal purpose . . . of which is the administration or funding of [such] plan . . . for the employees of a church . . . , if such organization is controlled by or associated with a church.” §1002(33)(C)(i).The Court reasoned that if a plan 建立和维护 by a church is exempt, and a plan 建立和维护 by a church includes a plan maintained by a principal-purpose organization, then a plan maintained by a principal-purpose organization is an exempt 教会计划.