ERISA & Employee Benefits

Barry L. Salkin

Church Plans Revisited

While the church plan exemption from the Employee Retirement Income Security Act of 1974 (ERISA) has been built into ERISA since its adoption, and the specific provision providing that exemption has not been significantly amended since 1983, it has only been in the last decade or so that there have been a proliferation of cases analyzing whether an employee benefit plan, particularly a ...

Multiple Employer Plans and PEOs

In recent years, much activity has centered around the idea of open MEPs - that is, multiple employer plans that do not require any relationship among the participating employers in the plan. In 2018, bills were introduced in Congress to permit open MEPs, including the Retirement Enhancement and Savings Act in the Senate and the Family Savings Act in the House, and similar bills have already been ...