Filing requirements for non-ERISA 403(b) church plans with employer contributions.

[Guest LJC]

I know church plans not electing ERISA are exempt from 5500 filing requirements, but the article posted by CIGNA inplies that they are required to file Form 5300. Is this true?

[Lame Duck]

Form 5300 is an Application for Determination for Employee Benefit Plan. It is filed for the purpose of receiving a favorable determination letter on the initial quailfication of a plan or for a plan amendment. While a determination is not required, it is certainly a wise idea for any individually designed plan.