Successor Plan Rule for Church 403(b) Plan

Does the successor plan rule in Treas. Reg. § 1.403(b)-10(a)(1) apply to a church 403(b) Plan that contains elective deferrals? I do not see anything exempting a church plan from being subject to that rule. Thank you. 

Surprised me but I looked and looked and could not find anything!  Will keep trying.  Seems like it ought not to apply but not safe to assume!  Could freeze plan # 1 and set that up so no payouts; create plan # 2 and then merge the plans.