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Church Plan Law Changes as Part of the Omnibus Budget Deal; Church 401(a) and 403(b) Plan Transfers and Mergers Now Permitted (PDF)
Groom Law Group [Guidance Overview] Jan. 4, 2016 "Section 336 of the Protecting Americans from Tax Hikes (PATH) Act (S. 2029) ... contains a number of significant provisions affecting church plans. Though generally technical and narrowly targeted in nature, they are nevertheless important ... As noted in the legislative history to the Act, none of this is intended to have, or appears to have, any impact on the ongoing litigation against church-related hospitals over the church plan definition." |
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