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Converting ERISA plan to church plan


Guest Don Jones
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Guest Don Jones

Can a church affiliated health care organization convert an acquired (through a corporate acquisition) ERISA db retirement plan to church plan status?

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  • 4 weeks later...
Guest David Powell

Hi Don. I think the answer should be yes. See PLRs 200036051 and 9717039. There is also an analogy in the governmental plan area, see PLR 7935040, DOL Advisory Opinions 75-44, 90-6, 95-20A, and Rose v. Long Island Railroad Pension Plan, 828 F.2d 910 (2d Cir. 1987) cert. denied, 108 S.Ct. 1112 (1988). That said, some IRS national office representatives have informally expressed reservations about this, so one might consider getting a DOL advisory opinion or IRS private letter ruling of one's own if one wishes to be sure.

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