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Federal District Court Says Church Plan's Code Section 410(d) Election Caused ERISA to Apply to Disability Claim (PDF)
U.S. District Court for the Eastern District of Missouri Link to more items from this source
Dec. 24, 2014
"Plaintiff contends that a [Code section] 410(d) election may only be made with respect to a church pension benefits plan, as opposed to a church welfare benefits plan. For support of this proposition, Plaintiff relies on two Department of Labor Advisory Opinions... Several courts have analyzed this issue and found that a Section 410(d) election may be made with respect to a church welfare benefits plan.... [T]his Court in its review of the case law ... finds that an irrevocable election may be made under Section 410(d) [by the Ascension Health Long Term Disability Plan]."

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