Church Plans and 410(b)

[dmb]

Are Church plans subject to IRC 410(b)?? Thanks.

[TLGeer]

Are Church plans subject to IRC 410(b)?? Thanks.

No. They are subject to the pre-ERISA rules on discrimination on coverage and benefits.

[david rigby]

Tom has adequately summarized IRC 410©.

Just in case, here is 410(d):

(d) Election by church to have participation, vesting, funding, etc., provisions apply

(1) In general

If the church or convention or association of churches which maintains any church plan makes an election under this subsection (in such form and manner as the Secretary may by regulations prescribe), then the provisions of this title relating to participation, vesting, funding, etc. (as in effect from time to time) shall apply to such church plan as if such provisions did not contain an exclusion for church plans.

(2) Election irrevocable

An election under this subsection with respect to any church plan shall be binding with respect to such plan, and, once made, shall be irrevocable.

[Guest laila]

Thanks David for the details...

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[movedon]

And that assumes it's not a non-electing 403(b) plan, which may not be subject to any coverage requirements.

Oh, and laila is a spammer. Watch where you click.