(plaintiff filed class action against defendant claiming that defendant’s pension plan violated ERISA as being underfunded in violation of Employment Retirement Income Security Act (ERISA); ERISA exempts “church plans” which are plans established by employees of a church, a church or convention or association of churches; while defendant conceded it is not a church, it claimed that 1980 amendment provided that a plan could be a church plan if the plan is maintained by tax-exempt non-profit entity controlled by or associated with church or convention or association of churches; defendant is tax-exempt associated with Roman Catholic Church; court determined that “church plan” must be a plan established by a church or convention of churches and not a church-affiliated organization; plaintiff is a healthcare organization and not a church; IRS private letter rulings purportedly supporting plaintiff’s position only applicable to person or entity requesting ruling and not entitled to judicial deference).