Tess Gee was quoted regarding the Supreme Court's unanimous decision that religious hospitals do not have to comply with federal laws protecting pension plans. Although this is a significant victory for the hospitals, the dispute is far from over, Gee said, because the decision marks what is likely the first battle in determining what the church plan exemption means. At least twice in the Supreme Court opinion, the Court emphasized that it was not deciding whether the internal committees administering the plans of the defendant hospitals were plans maintained by principal-purpose organizations (although the IRS believes that is so), or that they are "associated" with a church. Under the Court’s construction, the "different type of plan" that falls within the ERISA exemption is "a plan maintained by an organization, whether a civil law corporation or otherwise, the principal purpose or function of which is the administration or funding of a plan or program for the provision of retirement benefits or welfare benefits, or both, for the employees of a church, … if such organization is controlled by or associated with a church or a convention or association of churches," Gee said. "Each of the italicized terms will require separate analysis of not only their legal interpretation, but also factual meaning—e.g., what is the structure of the internal plan committee and how does it operate, who are its members, what functions does it perform, what is its relationship to the church, etc. Further, this analysis will be unique for each 'organization.'" In the opinion, Justice Kagan made it clear the interpretation of these term "are not before us and nothing we say in this opinion expresses a view of how they should be resolved," she added. Furthermore, in her concurrence, Justice Sotomayor stated that these terms should be construed "with a view toward effecting ERISA's broad remedial purposes." Gee said this suggests that although Sotomayor agreed with the majority for now, she believes the interpretation of these terms could still envelop these hospital plans within the scope of ERISA coverage.