Converting ERISA plan to church plan

[Guest Don Jones]

Can a church affiliated health care organization convert an acquired (through a corporate acquisition) ERISA db retirement plan to church plan status?

[Guest David Powell]

Hi Don. I think the answer should be yes. See PLRs 200036051 and 9717039. There is also an analogy in the governmental plan area, see PLR 7935040, DOL Advisory Opinions 75-44, 90-6, 95-20A, and Rose v. Long Island Railroad Pension Plan, 828 F.2d 910 (2d Cir. 1987) cert. denied, 108 S.Ct. 1112 (1988). That said, some IRS national office representatives have informally expressed reservations about this, so one might consider getting a DOL advisory opinion or IRS private letter ruling of one's own if one wishes to be sure.