"The issue comes down to who must establish the plan and whether ERISA authorizes that ability to a nonprofit that is not a church.... Several district court cases have ruled in favor of the health-care companies, allowing them to treat their pension plans as ERISA-exempt church plans ... on the basis that the organizations were administering the plan ... for the employees of a church or a convention or association of churches.... [At] least three district courts ruled in favor of participants ... On appeal, these district courts were affirmed by their respective circuit courts, which elevates the potential impact these cases may have going forward."

MORE >>