Tess Gee commented on the future of faith-based healthcare plans, should the Supreme Court decide they are no longer exempt from federal pension laws, including ERISA. If this were to occur, faith-based healthcare systems would have to bring their plans into compliance with federal funding, vesting, and regulatory requirements, including payments to the Pension Benefit Guaranty Corp. (PBGC), which insures the benefits of pension programs. However, the agency is "chronically underfunded," Gee said, and bringing faith-based programs with varying funding levels under the agency's purview "escalates the problem." Gee added that eliminating the church-plan exemption could also trigger a new wave of First Amendment litigation from faith-based entities as they potentially have to provide benefits for same-sex partnerships or other issues that could infringe on their religious beliefs. "We're just dealing with the very tip of the iceberg," she said.