"At first, Justices Sotomayor and Kagan both seemed hostile to the Defendants' view of the construction of the church-plan exemption. But this view seemed to change during the Plaintiffs' presentation.... Justices Alito and Kennedy seemed to focus on church-plan sponsors' long-standing reliance on the IRS/PBGC interpretations of the exemption.... Justice Kennedy also seemed concerned that hundreds of plans had sought and obtained the blessing of the IRS and/or PBGC, and could still face liability 30 years later. Chief Justice Roberts appeared to align with this view, asking Plaintiffs' counsel why those agencies took a view opposite to Plaintiffs' interpretation." [Advocate Health v. Stapleton, Nos. 16-74, 16-86, 16-258 (consolidated cases argued Mar. 27, 2017)]