Courts, Rather Than IRS, May Be Arbiter Of Church Plan Exemption, Practitioners Say

Courts, Rather Than IRS, May Be Arbiter Of Church Plan Exemption, Practitioners Say

Recent Internal Revenue Service rulings on the “church plan” status of retirement plans sponsored by large hospital systems, including a ruling apparently received by the Saint Peter’s Healthcare System Retirement Plan, indicate that the IRS is disinclined to modify its long-standing interpretation of church plan exemption under federal pension law, practitioners told BNA Aug. 23.