Jason Castle - SBA President

SBA President published in Healthcare Financial Management Association Magazine


Church-affiliated hospitals have long awaited a definitive answer to the urgent question of whether a pension plan maintained by a church or church-affiliated principal purpose entity for the benefit of its employees qualifies for the “church plan” exemption afforded by the Employee Retirement Income Security Act of 1974 (ERISA). On June 5, 2017, the Supreme Court gave its resounding answer: “Yes.”