Church Plan | Practical Law
https://content.next.westlaw.com/practical-law/document/Id168f941ef2911e28578f7ccc38dcbee/Church-Plan?viewType=FullText&transitionType=Default&contextData=(sc.Default)
Church Plan
Enter to open, tab to navigate, enter to select
US Home
Global Home
NEW
Sign in
Sign in
All content
Search:
Search Westlaw
Search Tips
Advanced
Church Plan
Practical Law Glossary Item 9-502-9923
(Approx. 3 pages)
Glossary
Church Plan
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
.