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Diocesan cemetery association plan and church exemption
Summary DOL was asked whether a diocesan cemetery association's pension plan was covered by ERISA. It found that the association, rather than a church or church convention or association, adopted and maintained the plan. Under the then statutory definition it concluded the plan was not exempt from ERISA under section 4(b)(2).
Document
Federal opinion letter
Agency
U.S. Department of Labor, Employee Benefits Security Administration (EBSA)
Document number
P/OPINION 75-28
Date issued
October 17, 1975
Status
Unknown
EBSA's index does not mark withdrawn or superseded opinions; still posted on dol.gov as of 2026-10-26.
Status last verified October 26, 2026
Topics
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About this page: The full text below is the official document from U.S. Department of Labor, Employee Benefits Security Administration (EBSA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
P/OPINION 75-28
3(33)
October 17, 1975
Dear :
This is in reply to your letter addressed to of
our Area Office requesting a determination as to
whether the Cemeteries Association of the Diocese
Revised Pension Plan (Plan) is covered under the
Employee Retirement Income Security Act of 1974 (ERISA).
The Plan has been adopted by the Cemeteries Association
of the Diocese of (the employer) and a Trust Agreement
has been entered into between the Employer and the Trustee
or Trustees.
Section 3(33) defines a church plan (exempt under section
4(b)(2) of the ERISA) as a plan established and maintained
for its employees by a church or by a convention or association
or churches which is exempt from tax under section 501 of the
Internal Revenue Code of 1954 or a plan in existence on
January 1, 1974, established and maintained by a church or
convention or association of churches for its employees
and employees of one or more agencies of such church
(or convention or association) if such church (or convention or
association) and each such agency is exempt from tax under
section 501 of the Internal Revenue Code of 1954. From the
document submitted it appears that the Plan was adopted and
is maintained by the Cemeteries Association of
the Diocese of the employer. This appears to be
an agency of a church or convention or association of churches.
Since the plan was not established and is not maintained by
a church or convention or association of churches it does
not come within the definition of a church plan as contemplated
by section 3(33) of the ERISA and therefore, is not exempt
under section 4(b)(2).
Sincerely,
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