While non-electing church plans are not subject to most ERISA requirements, they are subject to pre-ERISA regulations.

In three of the six current cases, the courts have found that only churches can establish a church plan exempt from ERISA. The other three courts have found that plans established and maintained by ...

Those who live nearby contend the church’s plans are out of character with the adjoining neighborhood of 700 homes. A big concern is the amount of traffic the church would draw to Purnell Road ...

The church plans to build what for it is a medium-sized temple of 44,000 square feet on 8 acres. The plans call for the temple to be 65 feet and a 108-foot steeple, for a total height of 173 feet.

Church plans, as they are called, can ignore Erisa requirements for funding plans, and in most states, they can avoid telling participants and regulators key details about their financial health.