Timely deposits?

[Zorro1k]

Are there regulations covering the timely deposit of funds for non-electing church 403(b) plans?

[jpod]

No, but beware that the plan document(s) may require deposits within a specified time frame or specifically adopt the DOL requirements for ERISA plans by reference.

[Peter Gulia]

For a church plan that did not elect to be governed by ERISA, consider also whether a State's law statutory and common law of trusts and other fiduciary relationships might apply.