A New York State church has a non-ERISA defined benefit plan. My reading on DOMA's affect on retirement plans suggests that non-ERISA plans, such as non-electing church plans, are not obligated to follow the changes to qualified plans that came about under DOMA. I was thinking that I would find several articles on the subject of church plans and DOMA, but either I wasn't looking in the right places, or there wasn't much said about non-ERISA plans. I'm asking because a church plan wants to specifically amend their DB plan to make sure that provisions that might apply to same-sex couples will not apply. I suppose that's do-able?