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IRS Finds No Harm, No Foul for Church Plan Treatment
Greensfelder
[Guidance Overview] July 11, 2018 "[In PLR 201826009, the] IRS ruled that church plans that wish to be legally required to comply with ERISA and the Code requirements applicable to plans subject to ERISA must file an election prescribed under Code Section 410(d) ... [and] that the administration and operation of ... [the tax-qualified DB plan], as if it were subject to Title I of ERISA, does not constitute an election under Section 410(d)." MORE >> |
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