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Noncompliance


Guest murphy

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Guest murphy

Is it true that religious non-profits can "noncomply" with IRS regs on for example, a defined benefit plan, with impunity. Or, can they be brought to the DOL like any other for-profit for noncompliance??

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Guest Danny Miller

Church plans, whether defined benefit or defined contribution, are exempt from the requirements of Title I of ERISA (the DOL title). However, church retirement plans must meet the applicable rules of the Internal Revenue Code that apply to such plans, be they 401(a) qualified plans or 403(B) annuity plans. Some of the rules that would otherwise be applicable to a 401(a) qualified plan do not apply to a church plan. The rules that don't apply are listed at the of the text of Code section 401(a). Is there a specific rule you have in mind?

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1. go to the Govt. Plan Message Board. Click it.

2. Click on the "Introduction" link just before the messages begin.

3. Scroll down and see info on Carol Calhoun, who is the moderator of this message board.

4. Go to her "Employee Benefits Legal Resource Site"

5. Explore, taking note especially of the "checklist" of differences between government plans and other (ERISA-covered) plans, since church plans and govt. plans have very similar (but not identical) special handling.

Carol is a very valuable resource to the users of these boards. Her website is great, and it's free.

[This message has been edited by pax (edited 04-29-99).]

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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Guest CVCalhoun

Thanks, Pax! For those who want a more direct way to get to my site in general, or to the information on the differences between ERISA and non-ERISA plans in particular, just click on one of the links below.

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Employee benefits legal resource site

Checklist of differences between governmental and ERISA plans

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