Ministers - MEA, Housing Allowance Compensation

[Guest JThomas]

With respect to an active minister (3yrs) contributing to a 403(b)plan. What would be "includible compensation" for purposes of calculating the MEA (Maximum Exclusion Allowance)?

- Base Pay

- SECA Reimbursement by Church

- 403(B) Salary Reduction Contributions

- Housing Allowance

I have received conflicting opinions as to whether it should be 1) Base Pay only; 2)Taxable Income (Base + SECA), or; 3)Base Pay + SECA + Housing Allowance.

Thanks!

[Carol V. Calhoun]

You might want to try posting this one on the Church Plans message board.

My former partner Danny Miller, who moderates that board, has a lot of experience with what is and is not compensation in the case of church 403(b) plans.