Pension Plan Is Not Church Plan Exempt From ERISA, 3rd Circuit Rules
Mealey's (January 11, 2016, 10:55 AM EST) -- PHILADELPHIA — A nonprofit health care corporation’s retirement plan does not qualify as a church plan exempt from the funding and notice requirements of Employee Retirement Income Security Act, the Third Circuit U.S. Court of Appeals affirmed Dec. 29, in the first appellate ruling on the exemption (Laurence Kaplan v. Saint Peter’s Healthcare System, et al., No. 15-1172, 3rd Cir.; 2015 U.S. App. LEXIS 22781).
(Opinion available. Document #54-160113-020Z.)
The Third Circuit concluded that “[p]er the plain text of ERISA, only a church can establish a...