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Does anyone know if Church Plans are exempt from Minimum Funding requirements of PPA?? I know they are exempt under 412, but PPA is 430. Thanks.

Guest embeem
Posted
Does anyone know if Church Plans are exempt from Minimum Funding requirements of PPA?? I know they are exempt under 412, but PPA is 430. Thanks.

The Technical Explanation of the PPA indicates that church and governmental plans continue to be exempt from the funding rules to the extent providexd under present law.

IRC Section 412(e)(2) as amended by PPA lists the exceptions.

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