Rollins v. Dignity Health, et al., No. C13-1450 TEH, 2013 U.S. Dist. LEXIS 174199 (N.D. Cal. Dec. 12, 2013)

(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).