The hospitals argued that pension plans do not have to be established by a church for the ERISA
exemption to apply because the plans are maintained by qualifying church-affiliated organizations.
However, the inability of a governmental plan to elect ERISA
coverage should not be confused with an inability to voluntarily follow ERISA
provisions as if it were an ERISA
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To prevent prohibited transactions, ERISA
and the IRC provide exemptions, as does the DOL-both class and individual.
The DOL noted that the marketplace could include both ERISA
plans and non-ERISA
savings programs, and that ERISA
coverage would be determined based on the nature of the plan chosen and the employer s involvement.
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requires employers to give plan participants in writing the most important facts they need to know about their health benefit plans, including plan rules and documents on the operation and management of the plan.
Plan sponsors--as well as other ERISA
fiduciaries, including shareholders, members of boards of directors, plan committee members, and employees responsible for plan operations--are expected to fulfill their fiduciary duties with the knowledge and skill of a prudent expert.
the suspected ERISA
violations to the attention of her supervisor, who
A pension plan is defined by ERISA
as "any plan, fund, or program .
plan certainly should be able to opt out of a business conduct requirement when it appears that complying with the requirement could hurt the plan, the council says.
decades since to resolve a long series of questions under ERISA