Church 403(b) and ERISA

[Guest Cutter]

Would the 403(B) (with discretionary employer contributions) of a church run school be exempt from ERISA?

[mbozek]

If the church run school is operated under the authority of a religious organization that is recognized as a church under the IRC then it is exempt from ERISA. Church run includes separate organizations/corporations which are associated with a church if the organizatoin shares common religious bonds and convictions with the church. IRC 414(e)(3)(D).