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Benefit Plans Established by 教会 Affiliates Are Exempt From 艾瑞莎

教会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.

与会者未能成功地辩称,修正案仅修改了保留的用语。但是,最高法院认为,立法历史不支持参加者的主张。最高法院指出,如果国会打算将此项豁免仅适用于教堂最初制定的计划,则国会可以指定维持一项计划,而不是指定一项计划“建立和维护”由教会组成,包括由主要目的组织维护的计划。因此,最高法院裁定,立法历史支持相反的解释。因此,最高法院裁定,豁免适用于主要目的组织维护的计划,而不管哪个实体制定了该计划。最高法院’该职位与美国国税局和劳工部在教会附属组织的退休计划上所持的立场一致。

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