This brief was filed before the Tenth Circuit Court of Appeals in a case surrounding religious exemptions for retirement plans. The Employment Retirement Income Security Act regulates retirement plans, but exempts those managed by churches from requirements such as paying insurance premiums, meeting minimum funding standards, and disclosing funding levels to plan participants.
FFRF made the argument that this exemption violated the Establishment Clause and that imposing the same requirements on religious plans as for all others would not be an excessive entanglement of government and religion. It goes on to explain that this exemption has led to under regulation and deficient plans through churches.
