"This article ... concludes that the IRS position is inconsistent with the statute's unambiguous text and that the legislative history establishes that the 1980 amendments [to ERISA's definition of 'church plan'] were designed only [1] to allow plans established by churches to continue to cover employees of church-affiliated agencies and [2] to clarify that a church plan did not lose its status as such if it were maintained by an organization controlled or affiliated with a church whose purpose was to fund or administer the plan.... There are, however, two district court opinions taking the opposite position. At present, it seems possible if not probable that the Supreme Court will have to resolve the issue."

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