TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, December 23, 2013

Johnston: District Court Rebukes IRS Church Plan Rulings

Tax Analysys Logo (2013)David Cay Johnston (Syracuse), District Court Rebukes IRS Church Plan Rulings, 141 Tax Notes 1349 (Dec. 23, 2013):

Johnston reports on the first court case in an expanding effort to exempt pension plans from ERISA on religious grounds. The decision implicitly criticizes the IRS Office of Chief Counsel.

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