FFRF filed this amicus brief in the Third Circuit Court of Appeals that concerns religious exemptions for retirement plans. The Employee Retirement Income Security Act (ERISA) regulates retirement plans, but exempts church plans from requirements such as paying insurance premiums, meeting minimum funding standards, and disclosing funding levels to plan participants.
FFRF’s brief argued that the “church plan exemption” itself is unconstitutional under the First Amendment because it treats churches preferentially.
