A missionary organization has been putting monies into what is described as a Section 72 plan. The organization is chartered as a church.

The monies are contributed after tax and apparently grow tax deferred.

Advantageous because of the overseas exclusion allowance.

I am not familiar with this type of plan and am wondering if it is part of old deferred comp approaches, etc.

Also, what can be done with the monies other than indivisual distribution? Rollover to IRA, 403b, etc.

Thanks for your help.
Bruce