Tag Archives: Employee Retirement Income Security Act

An ERISA Church Pension Plan Need Not Be Established by a Church

Originally, the Employee Retirement Income Security Act exempted “church plans” from a variety of rules designed to ensure solvency, and defined those plans as having been “established and maintained . . . for its employees . . . by a church.” Later, Congress amended this exception to include “a plan maintained by an organization . . . the principal purpose... Read More >