An employee benefit plan established and maintained for its employees by a church or convention or association of churches, which is exempt from tax under Section 501 of the Internal Revenue Code (Code) (26 U.S.C. § 501). Church plans are exempt from many requirements of the Code and the Employee Retirement Income Security Act of 1974 (ERISA) (29 U.S.C. § 1002(33)). However, a church plan may make an election, under Code Section 410(d), to be subject to certain requirements under ERISA (26 U.S.C. § 410(d)).

For more information, see: Practice Notes, Church Retirement Plans and Church Plans: Health and Welfare Plan Compliance and Litigation.