Lyle Denniston on Little Sisters of the Poor

SCOTUS blog: Analysis: The Little Sisters case and EBSA Form 700, by Lyle Denniston:

Analysis

It seems like a bureaucratic thing to do, but gaining an understanding of what it means to sign government form EBSA 700 is the key to a historic religious controversy now before the Supreme Court in the Affordable Care Act case of Little Sisters of the Poor Home for the Aged v. Sebelius (docket 13A691).

Signing that form, the federal government argues, is a simple way for a religious organization like the Little Sisters to avoid what they regard as a sin:  providing  contraceptives and other pregnancy-related services to their female employees.  But signing, the Little Sisters counter, would be the very act of violating their faith by clearing the way for such services for those employees. . . .