Compliance for Church Plans

ERISA contains an exemption for “church plans,” but court rulings and complex definitions make church plan status determinations tricky. Non-ERISA plans may have design flexibility and fewer filing requirements, but that also means reduced federal protections against potential state-law exposure. Although church-affiliated employers should review plan classification carefully and consult legal counsel, this Q&A provides guidance on relevant definitions as well as implications of church-plan status.