The case considers what defines a “church plan” pursuant to ERISA s 3(33)(A). Under the Employee Retirement Income Security Act (ERISA), a church plan is defined as a plan established and maintained . . . for its employees (or their beneficiaries) by a church or a convention of churches.” The section also states that a “plan established and maintained” by a church “includes a plan maintained by an organization . . . controlled by or associated with a church or a convention of churches.” In this case, the United States Court of Appeals for the Third Circuit ruled that the St. Peter’s pension plan was not entitled to religious tax exemption under ERISA as the plan was not established by a church. St Peter’s filed a petition for a writ of certiorari to the Supreme Court of the United States on July 18, 2016 and responses to the petition are being accepted until September 16 2016.
