Yes.  This regulation has been challenged numerous times in cases that reached the Supreme Court and legal challenges continue to this day.  In June 2020, the Supreme Court upheld the Trump Administration regulations that significantly broaden employers’ ability to be exempt from the ACA contraceptive coverage requirement.  However, the Supreme Court did not address whether the Administration properly issued the regulations, and the case, Commonwealth of PA v. Trump, is now back at the federal district court to address these remaining issues.  However, the lawsuit is on hold while the Biden Administration develops new regulations.