Electing Church Plan submission

[Guest mgmurphy]

I have paired electing church pension and profit sharing plans for an association of churches who may choose to adopt (or not) the association plan. Must this plan be submitted for a determination letter for reliance or although it is electing, is submission not necessary.

Also, are there any good reference resources for this (or any other) type of church plan? I expect the group of adopting churches to grow significantly within the next year or so.

Thanks