Randy Watson
Dec 5 2005, 07:24 PM
Do the QJSA rules apply to a nonelecting church plan?
Danny Miller
Dec 6 2005, 11:00 AM
The QJSA rules do not apply to a nonelecting church plan. See the flush language at the end of Code section 401(a). It says that section 401(a)(11) does not apply to a nonelecting church plan. Let me know if you have additional questions.
Randy Watson
Dec 6 2005, 11:05 AM
Ah, yes. Thanks, Danny. So this why benefits that accumulate under a nonelecting church plan would be subject to marrital property laws (such as community property rights) upon the death of the participant. Correct?
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