Adea

[Guest meggie]

I understand that governmental pension plans are subject to benefit accruals post NRA under ADEA even though IRC 411 is not applicable. Can I apply the same rule to non electing church plans? I'm trying to get my hands on a copy of ADEA.

I have a summary of ADEA issues put out by BNA. It states that ADEA applies to certain types of employers, one of which being private employers with more than 20 employees. Can I interpret a religious entity that sponsors a nonelecting church pension plan as a "private employer"?

Thanks

[mbozek]

My understanding is that the EEOC regards plans sponsored by churches as subject to all employment legislation, eg., race, sex age but that churches have contested this is court with mixed results. I dont know if the sup ct has ever ruled on this issue. Churches claim various exemptions under the first amendment because of religious convictions, e.g. catholic hospitals will refuse to hire a doctor who performs abortions.

I would also question whether govt employers are subject to ADEA legislation given recent sup ct. decisions that the 11th amendment prevents Congress from granting rights to citizens against a state or local govt. e.g, ADA does not apply to state and local govts. You really need to retain expert counsel to review these issues. You will not get a reliable answer on this link.