Shipp of the District Court of New Jersey determined that a church plan must be established by a church, per ERISA Section 3(33)(A).Shipp also found case law used by Saint Peter's in its arguments to be unpersuasive and said the court could not defer to an IRS private letter ruling
that had determined the pension plan to be a church plan.
She has updated this edition to include changes to the Bluebook, including expanded references to regional and foreign law and new examples, including IRS private letter rulings
, electronic media, and information gleaned from the Congressional Record, the Federal Register and other public records.
(41) What constitutes a "pension" for treaty purposes has been addressed in a number of IRS private letter rulings
. These establish that a payment will be treated as a "pension" if: (i) the employee has been employed by the same employer for five years or, if less, has attained age 62 (or was first employed by the employer after reaching age 60) (see, e.g., PLRs 9644050, 9644051, 9541043, and 9041041); (ii) the payment is made on account of death or disability, paid as part of a series of substantially equal payments over the employee's lifetime, or made after the employee attains age 55; and (iii) the payment is made either after separation from service or on or after the employee attains age 70-1/2 (see, e.g., PLRs 9644050 and 9644051).