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Text of Michigan Federal District Court Opinion: Church Plan Exemption Correctly Applies to Retirement Plan for Employees of Catholic Hospital (PDF)
U.S. District Court for the Eastern District of Michigan 
May 9, 2014
"As the Court said at oral argument, the term church plan should be in quotations as the statutory exemption is broader than to over just churches. A church plan is a plan that is [1] established by a church or [2] established by an organization that is controlled by or associated with a church. The St. Johns and Ascension Health pension plans are the latter. As such, the plans are properly exempt from ERISA's requirements. Plaintiff's ERISA based claims therefore fail to state viable claims for relief. Plaintiff's contingent constitutional claim fails for lack of standing." [Overall v. Ascension et al., No. 13-11396 (E.D. Mich. May 9, 2014)]
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