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What is the general definition of a Church Plan?


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Guest Danny Miller

Answering your question is a little more involved than one might think. (Also, I have to catch a plane but wanted to get this out before I left!!) For one thing, are you talking about a 401(a) qualified church plan or a 403(B)(9) retirement income account program? (The latter is not subject to nondiscrimination and coverage rules.) If you are talking about a qualified 401(a) plan, there are certain qualification requirements that don't apply to church plans. These are listed at the end of section 401(a) of the Internal Revenue Code. The principal rules that do not apply are the vesting requirements (Code section 411) and the coverage rules (Code section 410(B)--but the pre-ERISA coverage rules do apply). Church plans also are not subject to Title I of ERISA. This means, among other things, that these plans are not required to file Form 5500 annual reports. If you would like more information on this subject, please feel free to e-mail me at dmiller@cwlaw.com.

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Guest Steven Di Giorgi

I represent Diversity Consulting Group based in Santa Barbara, CA. We are a

full service executive recruitment and consulting firm.

I am currently trying to fill an assignment in New York City for a church

pension fund/medical trust looking for an Operations Leader with 10 years

experience in managed care/PPOs/HMOs/insurance and with small employer trust background. The medical trust provides healthcare to active and retired employees contracting with over 180 managed care providers in approx. 50 states.

I can be reached as follows:

Thank you.


Steven Di Giorgi

Executive Vice President

Diversity Consulting Group

3905 State Street, Suite. 7231

Santa Barbara, CA 93105

PH - (805) 964-9425

FX - (805) 964-9398

E-Mail - evp@dcgexecs.com

Web Address: www.dcgexecs.com

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